§ 1. Provided it is not reserved to the Apostolic See, a penalty established by law which is ferendae sententiae and has been imposed, or which is latae sententiae and has been declared, can be remitted by the following: 1° the Ordinary who initiated the judicial proceedings to impose or declare the penalty, or who by a decree, either personally or through another, imposed or declared it; 2° the Ordinary of the place where the offender actually is, after consulting the Ordinary mentioned in n. 1, unless because of extraordinary circumstances this is impossible. § 2. Provided it is not reserved to the Apostolic See, a penalty established by law which is latae sententiae and has not yet been declared can be remitted by the following: 1° the Ordinary in respect of his subjects; 2° the Ordinary of the place also in respect of those actually in his territory or of those who committed the offence in his territory; 3° any Bishop, but only in the course of sacramental confession.
Source: Code of Canon Law (Vatican.va)