Modifies The Decree Law Nº 3.063, 1979, On Municipal Income Law Nâ ° 18.695, Constitutional Nica Orga Of Municipalities, And Other Legal Bodies, In Relacia N Bottomed Coma Municipal N And Other Municipal Matters


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Article 1.-Introducense in the Decree Law N ° 3.063, 1979, on municipal revenue, the revised, coordinated and streamlined text was fixed by Supreme Decree Nº 2,385, of 1996, the Ministry of the Interior, the following modifications: 1.-replaced its article 38 with the following: "article 38.-the Municipal mutual fund distribution to referred to in article 14 of the law Nº18.695" Organic Constitutional municipalities, whose revised, coordinated and streamlined text is fixed by decree with force of law N ° 1, 2006, the Ministry of the Interior, shall be subject to the indicators listed below: 1. twenty-five percent equally among the districts of the country.

2. a ten per cent in relation to the number of poor people in the commune, weighted in relation to the poor population of the country.

3. a thirty percent in direct proportion to the number of premises exempt from land tax of each commune, with respect to the number of estates exempt from the country, weighted according to the number of estates exempt from the commune in relation to properties of this total.

4. a thirty-five per cent in direct proportion to the minor permanent income in the year preceding the calculation, which shall be determined on the basis of the lower permanent own municipal income per capita of each commune, in relation to the national average of the per capita income. To determine the lower income, will also be considered, the floating population in those communes identified in the Supreme Decree referred to in the fourth subparagraph of this article.
For purposes of the provisions in no. 4 above, shall be considered as permanent income in each municipality, the following: incomes of the municipal property; the surplus of the territorial tax raised in the commune, once discounted the contribution to the Municipal pool belonging to this effect; the thirty-seven point five per cent of the proceeds for circulation permits; municipal license of direct benefit fundraising revenues; revenues from mining patents and corresponding to the municipality aquaculture; revenues for rights of toilet; revenues from licenses and the like; revenues from various rights; revenues from concessions; the revenue from the municipality by the tax companies operators of casinos in games, Act N ° 19.995, and revenue from fines of direct benefit and fines that municipalities apply.
Without prejudice to the provisions above, for Easter Island commune, shall be considered, in addition, as income own resources which, under the common fund Municipal and prior to its distribution, allocated as compensation to lower revenues that this municipality is no longer perceived by application of article 41 of the law Nº 16.441, by the concepts of territorial tax circulation permits and municipal license. The determination of the amount of resources that will be made to the municipality of Easter Island, by reason of the designated compensation shall be established in the rules of the Municipal pool. In any case, this amount may not be less to 1.1 times the sum of the expenditure on staff and goods and services for consumption of the year anteprecedente to the calculation of this part of the Fund.
By Supreme Decree issued through the Ministry of the Interior and which takes also the signature of the Minister of finance, shall be determined annually, in the month of December of the year prior to their application, the coefficients of distribution of resources referred to in the above provisions. In the same Decree, the weightings shall be established to determine the number of inhabitants that corresponds to assign to communities which, according to the procedure, methodology, and criteria laid down in the regulation referred to in the sixth subparagraph of this article, have been declared as communes spas, or others who receive a significant flow of floating population, in certain periods of the year.
The municipalities which, by application of the rules of distribution outlined above, reduce the common Municipal Fund in relation to the estimated revenue income eligibility during the year of calculation, will be compensated by the same Fund. The difference that occurs will be compensated total or partially on the basis of the availability of resources estimated for each year paying annually, by Decree number indicated in the foregoing paragraph, the total amount that will be allocated to such compensation and what shall be by such a concept for each of the respective municipalities.
The rules of procedure of the Municipal pool, issued through the ministries of the Interior and finance, will regulate everything else the operation of this Fund, in particular, the mechanism of collecting resources and other criteria necessary for application, including its indicators and variables, the stabilization mechanism and sources or official information figures that will be applied in each case. "."

2. merge in article 41, then of the separate point No. 7, that happens to be comma (,), the following text: "unless proven otherwise. The payment of the mentioned law shall be carried out at any of the banks and financial institutions authorized to collect taxes, at the time of the contract of sale and will be in charge of the seller, unless otherwise agreed. The service of treasuries to be incorporated into the common Municipal Fund amounts collected by this concept. Notaries and civil officials who authorized the transfer shall require previously accredited by the payment of the last registration certificate and shall be entitled to issue the corresponding rotation. "."

3. replace article 61 with the following: "article 61.-payments for contributions that municipalities should learn the common Municipal Fund shall be made in Bank offices or other entities or locations authorized by the Treasury service, later than the fifth working day of the month following the respective collection."
Without prejudice to the responsibilities that correspond, the municipalities that do not know about such payments within the time limit, must pay it exclusively in regional or provincial treasuries in the country, and other places to be determined by the service of treasuries. Concerned treasuries should liquidate the defaulters, reset contributions in accordance with the variation that has experienced the index of prices to the consumer between the due date and the cash payment, and will be subject, in addition, to an interest of one and half percent per month. This interest shall be calculated on values reset in the manner previously indicated. "."