Read the untranslated law here: http://www.asamblea.gob.sv/eparlamento/indice-legislativo/buscador-de-documentos-legislativos/ley-de-impuestos-a-la-actividad-economica-del-municipio-de-tecoluca-departamento-de-san-vicente-1/archivo_documento_legislativo
1 DECREE No. 342
THE LEGISLATURE OF THE REPUBLIC OF EL SALVADOR, CONSIDERING
I.- by Legislative Decree No. 351, dated 13 May 2010, published in the Official Gazette No. 104, Volume No. 387, dated June 4
year, the Tax Law Economic Activity of the Municipality of Tecoluca was approved.
II.- in Articles 133 paragraph 4, 203 paragraph 1 and 204 paragraph 6 of the Constitution of the Republic and Articles 1 and 2 of the Municipal Tax Code, the general principles for the exercise Municipalities | Law || initiative and develop its Tax Act and proposing it to the consideration of the State Authority.
III.- That pursuant to the Tax Municipal, municipal taxes should be based on the economic capacity of taxpayers and the principles of generality, equality, fair distribution of the tax burden and not confiscation.
IV.- That is convenient to the interests of the Municipality of Tecoluca, Department of San Vicente, enact a new law to update the current Tax Act,
in order to get a better revenue from the application of that law, for the benefit of its citizens and contributing to local development; respecting the principle of legality and constitutional rights and guarantees.
in exercise of its constitutional powers and initiative Tecoluca City Council, Department of San Vicente and the deputies Juan Manuel de Jesus Flores Cornejo, Carlos Alberto García, Ana Lucia Martinez Baires, Gustavo Danilo Acosta Martínez, Ramón González Kury, Carlos Alberto Palma
Zaldaña and Luis Alberto Batres Garay.
MUNICIPAL TAX LAW Tecoluca DEPARTMENT OF SAN VICENTE
TITLE I GENERAL PROVISIONS CHAPTER ONE FUNDAMENTALS
Art Object of the Act. 1. This Act is to establish the regulatory framework and legal procedures required the municipality to exercise and develop their taxing powers in matters of municipal taxes, in accordance with Article 204 Ordinal 1 and 6 of the
Constitution of the Republic and articles 1 and 2 of the Municipal Tax Code.
Scope Art. 2. This Act shall apply to taxation legal relations arising from taxes
established by the Municipality of Tecoluca, in the territory of their jurisdiction.
Powers of Art City Council. 3. For the best implementation of this Act, shall be observed as appropriate, all those laws that are applicable, being authorized the City Council also
to issue additional regulations as may be necessary to facilitate the implementation of this law.
Municipal taxes Art. 4.- municipal taxes, the taxes levied by the municipality without any individualized consideration.
Municipal Tax Period Art. 5. For the purposes of payment of the taxes imposed, it is understood that the tax period or fiscal year starts on January 1 and ends on December 31 of each year.
TITLE II TAX LIABILITY CHAPTER I
MUNICIPAL TAX LIABILITY
Definition Art. 6. The obligation tr Municipal ibutaria is the personal legal link between the municipality and taxpayers or responsible for municipal taxes, according to which they must satisfy a cash benefit, species or services with money to verified the fact
generator of tax liability, within the period specified by law.
nature are also tax obligations of taxpayers, managers and third parties, concerning the payment of interest or penalties, or compliance with formal duties. Tax Obligations
Art of substance and form. 7. The substantive tax obligations are those of a financial nature
related to the payment of municipal taxes and their accessories, if applicable.
The formal tax obligations are all those, who without pecuniary nature, are
imposed on taxpayers, and whose performance is linked to actions, duties, responsibilities and procedures outlined in this Act or the Tax Law Municipal to ensure compliance with the substantive tax liability.
The taxpayer is responsible for compliance with the substantive and formal obligations.
Active subject of tax liability
Art. 8. It will be an active subject of the municipal tax liability, the Municipality of Tecoluca, in its capacity as creditor of the respective taxes.
Municipal Tax Administration Art. 9. When referring to the term "Municipal Tax Administration" is made in the provisions of this Act, it shall be understood to refer to the Municipality of Tecoluca is made through the competent official.
Taxpayer of Tax Liability
Art. 10. be taxable municipal tax liability, the natural or legal person who, according to this law, is obliged to comply with cash benefits, either as a taxpayer or responsible.
For the purposes of the application of this Act, are also considered taxable persons, community property, estates, trusts, companies and other groups or fact
heritage authorities, which even when under common law lacking legal personality, are credited as subjects of rights and obligations. Also considered taxable persons in accordance with this Law, the autonomous institutions, including the Executive Hydroelectric Commission of the Lempa (CEL)
and Autonomous Executive Port Commission (CEPA). Taxpayer
Art. 11. It is understood by the taxpayer, the taxpayer for which the generator
fact the tax liability is verified.
Natural and legal persons temporarily or partially perform some act of trade are understood covered in this article. Responsible
Art. 12. It is understood by responsible municipal tax liability, who without taxpayer must expressly mandated by law, fulfill the obligations of this. CHAPTER II
Art Generator. 13. It is established as the operative event, stockholders' equity that has a natural or legal person for the development of any economic activity in the municipality, which
economic benefits obtained, regardless of the respective acts, conventions or contracts that have been perfected generate out of it.
For the purposes of this Act, the term equity, the total value of assets held in the municipality for any economic activity, minus liabilities related thereto.
Not be deductible assets, liabilities generated by those debts between the taxpayer and their relatives to the fourth degree of consanguinity and second of affinity; nor generated, between companies or affiliates or related.
In the case of natural or legal persons engaged in economic activities under Art. 17 of this Act, they will pay a specific tax whose operative event will
It also made generator is set as the sale of liquor and related activities allowed
games, in accordance with Articles 18 and 19 of this Act, in the case of those taxpayers engaged to such economic activities.
Economic Activity Art. 14. It is understood that as economic activity by natural or legal persons, either individually or collectively, through commercial, industrial, financial, services, or of any nature, in order to obtain profit, whether they
public or private.
CHAPTER III TAXABLE INCOME AND TAX AMOUNT
the tax base Art. 15. For the purposes of this Act shall be construed as taxable income the value of the accounting
net capital, which is calculated by deducting the equity reserves established by law, such as legal reserve and labor reserve; among others, within the limits set by the laws.
Companies engaged in two or more economic activities, determine the corresponding tax at all stockholders' equity to use in such activities.
In the case of electricity generating companies, the tax base of the excise tax is the nominal AC power for the fee and the capacity of production megawatt hour for the variable fee.
Taxpayers engaged in activities under Articles 17 and 18 of this Act, the taxable amount of excise taxes will be the exercise of such
economic activities for which they pay a monthly fee concept tax.
Shape Set the amount of tax
Art. 16. The annual tax rates shall be established by a fixed fee and a variable
to be applied according to stockholders' equity, according to the following table:
TABLE IF THE APPLICATION IS NET EQUITY: STOCKHOLDERS 'EQUITY
ANNUAL RATE Up to $ 500.00 will pay a fixed fee of $ 36.00
From $ 500.01 to $ 3,000.00 pay a fixed fee of $ 96.00 more $ 0.002 per thousand or fraction thereof.
From $ 3.000.01 to $ 15,000.00 pay a flat fee of $ 144.00 plus $ 0.002 per thousand or fraction fee.
From $ 15.000.01 to $ 30,000.00 pay a flat fee of $ 192.00 plus $ 0.002 per thousand or fraction fee.
From $ 30.000.01 to $ 100,000.00 pay a flat fee of $ 600.00 plus $ 0.003 per thousand or fraction fee.
From $ 100.000.01 to $ 200,000.00 $ 3,700.00 plus $ 0.40 per thousand or fraction over $ 100,000.00 to $ 200.000.01
From $ 3,900.00 to $ 300,000.00 plus $ 0.50 per thousand or fraction thereof, $ 200,000.00 surplus || | From $ 300.000.01 to $ 400,000.00 $ 4,225.00 plus $ 0.60 per thousand or fraction over $ 300,000.00 to $ 400.000.01
From $ 4,300.00 to $ 500,000.00 plus $ 0.70 per thousand or fraction thereof, $ 400,000.00 surplus
From $ 500.000.01 to $ 1,000,000.00 $ 4,400.00 plus $ 0.80 per thousand or fraction thereof, $ 500,000.00 surplus
From $ 1.000.000.01 to $ 2,000,000.00 $ 8,000.00 plus $ 0.90 per thousand or fraction of $ 1,000,000.00
surplus to $ 2,000. 000.01 $ 9,300.00 onwards plus $ 1.00 per thousand or fraction thereof, over to $ 2.000.000.00
All amounts expressed in this article have been set up in Dollars of the United States of America. Specific Tax
Art. 17. Natural or legal persons who are holders of projects
electricity generation, using renewable energy sources by leveraging resources such as hydro, geothermal, wind, solar, marine, biogas and biomass; as well as any other source that is identified as a renewable future for power generation
and so be recognized by the competent authority only pay municipal taxes in accordance with the provisions of this article, in the form as follows:
a) a fixed annual fee according to the following table:
for projects with capacity: Up: they pay an annual tax:
0 MW to 5 MW of rated power AC $ 6,000.00 || | 5.01 MW to 10 MW Nominal AC power
$ 12,000.00 10.01 MW 20 MW Nominal AC power
$ 24,000.00 20.01 MW 30 MW Nominal AC power $ 36,000.00
30.01 MW Henceforth Nominal AC power $ 48,000.00
fixed annual fee may be paid in a single payment, by two and up to four installments, as requested by the taxpayer.
B) In addition, they pay a monthly variable fee of $ 0.20 per MWh (megawatt hour) of energy produced.
If there is no energy production, will be canceled only fixed the quota referred to in paragraph a).
For the purposes of this Act shall mean nominal AC power: maximum power, alternating current generation project, understood as the sum of its investors,
alternators, turbines and / or wind turbines or any other team to transform into electrical energy renewable resource, to be injected into the transmission system and / or distribution.
Specific Tax for Sale of Liquor
Art. 18. The salesrooms of sale of liquor over six degrees, such as bars and grocery stores established in this jurisdiction, the amount canceled
twenty dollars monthly, for the exercise of economic activity. Specific Tax
Permitted Games Art. 19. All those allowed games, canceled a month, in respect of specific tax, the following:
Billiards $ 15.00 per table
domino games each $ 8.00
Lotteries cartons, numbers or installed
figures in periods not covered during the festivity $ 20.00
electronic devices that operate through coins each $ 30.00
TITLE III oF tHE MUNICIPAL TAX ADMINISTRATION OFFICIALS
RESPONSIBILITIES AND OBLIGATIONS
TAXPAYERS CHAPTER I POWERS AND DUTIES OF THE TAX ADMINISTRATION MUNICIPAL
Control Powers Art. 20.- The Municipal Tax Administration, through its officers and employees or delegates appointed for that purpose, shall have the powers of inspection, control, inspection, verification and investigation of taxpayers or responsible so that both sides fulfill their obligations || | established in this Law, and articles 82 and 90 of the Municipal Tax Code. Any information provided will be kept strictly confidential.
Body of Auditors and Art Reports. 21. To exercise the powers of inspection, the Municipal Administration will have a body of Audit.
The audit is the set of actions that the Municipal Tax Administration performs in order to establish the real tax situation of taxpayers, both those who have submitted their corresponding affidavit as those who have not.
CHAPTER II OBLIGATIONS OF TAXPAYERS FORMAL
Duty of Information Art. 22. Every owner or legal representative of commercial, industrial, services or any other activity establishments are required to give written notice to the Municipality on the
opening date of establishment or activity in question , no later than thirty days after the opening date for purposes of grading.
The lack of compliance with the requirement set out in the preceding paragraph, will lead to the owner or representative has been accepted the date the officer made the appropriate rating. Determined
date in accordance with the preceding paragraph, the taxpayer is required to make payment of the tax imposed. Duty Notice
Art. 23. Any natural or legal person subject to payment of municipal taxes, shall give notice to the Municipality, closing, transfer, change of address and any other event that has as a result
termination or variation of that tax, within thirty days after the fact in question. Failure to comply with this obligation shall be liable to the subject of tax payment thereof, unless they are covered by the acquirer, in cases of transfer.
the City Council is empowered to close accounts office when bona fide evidence that a natural or legal person has ceased to be subject to payment under this Act
. This closure will be from the date determined by the City Council.
Affidavit Art. 24. Taxpayers subject to taxation based on the stockholders' equity, submitted to the Municipal Tax Administration
properly and fully complete the information required in the respective form affidavit last balance for the fiscal year concerned, as established the Commercial Code no later than three months after the end of that year, according
Art. 5 of this Act, and all appropriate documentation to substantiate the deductions permitted under this Act.
taxpayers should develop a Municipal Balance Sheet in assets, liabilities and equity are stated in the municipality, which must be signed by the taxpayer, accountant and external auditor authorized by the Supervisory Board of the Accounting and Auditing.
This document must be submitted with the documents mentioned above and within the period prescribed in the first paragraph.
All documentation supporting deductions, must comply with the formalities required by the applicable national law, otherwise not be valid to be deductible. Allow Duty
Control Art. 25. Taxpayers or persons responsible are obliged to allow and facilitate inspections, tests, checks and investigations and provide explanations, data and reports are required
are also obliged to provide the Municipal Audit
the means and conditions required to perform audits, inspections and verifications anywhere, such as agricultural, commercial or industrial establishments, offices, warehouses, among others. CHAPTER III MUNICIPAL SOLVENCY
Solvency Municipal Art. 26. Any natural or legal person has the right to ask for any pending its corresponding municipal creditworthiness, which will be issued on plain paper, issued by the formalities expressed in Article 101 of the Municipal Code.
May be extended solvency; However, pending resolution any appeal or challenge by surety granted by the concerned equal to the amount owed plus a third part of it.
TITLE IV FORMS OF EXTINCTION OF MUNICIPAL TAX LIABILITY AND MORA CHAPTER
TAX FORMS OF EXTINCTION Art. 27.- forms of termination of the municipal tax liability are:
a) Payment; b) Compensation; and, c) The statute of limitations. CHAPTER II
Definition Art. 28. Payment is the fulfillment of the tax due and must be made by taxpayers or persons responsible.
This may be in legal tender, by issuing title value to the satisfaction of the municipality, in kind or payment in kind, in order to meet the tax due. When
Payment is made in kind or payment in kind, the City Council authorization is required.
Of those who can make the payment of taxes
Art. 29. Payment can be made by the taxpayer, by the legal representative or by a third
; in the latter case, the third legal subrogation rights of the creditor. To make payment Term
Art. 30. Payment must be paid no later than three months after completion of the exercise
tax, by filing the tax return before the Municipal Treasury, in the declaration form defined by the City Council. The presentation of the declaration include the payment.
Payment may be made through another mechanism established by the City Council and in accordance with the provisions of Articles 33 and 83 of the Municipal Tax Code and Art. 89 of the Municipal Code.
advances or prepayments
Art. 31.- The Municipality shall establish the entry of advances or payments on account of tax that must pay for the corresponding fiscal period. Whole monthly periods will be determined by the basis for calculating the advance, stockholders' equity declared in the previous year, the tables
applying Articles 16 and 17, and dividing the annual tax determined by the number monthly installments established.
In cases where the taxpayer, because of their special conditions required make quarterly or semiannual payments payment or advance payment of the tax, you must apply by letter to the City Council, noting the number of shares in it seeks to make.
The City Council authorize the payment or advance of the tax, if the application meets the above requirements, providing the declaration form defined by it.
The declaration and payment of advance on the tax must be made within following the end of the relevant calendar month or at the end of
period authorized by the Council ten working days.
Insiders amounts shall be credited to the tax determined at the end of the financial year in question. If this statement is a difference in favor of the taxpayer, it may request the refund of excess
or may credit it against paying taxes of past or future to exercise that option, even against the advance payment or respective account, until exhausting the remainder.
If as a result of the liquidation, lead to a difference in favor of the Municipality, the taxpayer must make the respective payment.
Forms of Payment and Other Related Activities
Art. 32. With regard to the ways that will be held payment facilities this, the expiration of the special period, the complaint and the overpayment will be subject to the provisions of Articles 35, 36, 37 and 38 of the Municipal Tax Code. CHAPTER III
COMPENSATION Compensation Operation
Art. 33. When this municipality and a taxpayer thereof, are reciprocal debtors of each other, may operate including compensation that extinguishes both debts up to the limit of the child,
in the cases and with the requirements of the articles 40 and 41 of the Municipal Tax Code.
CHAPTER IV PRESCRIPTION Prescription EXTINCTIVE O liberatory
extinguishing Shares or Rights
Art. 34. The prescription which extinguishes the shares or rights, requires only a certain period of time during which
has not exercised such actions.
Prescription Law of the Municipality to demand payment of taxes
Art. 35. The right of the municipality to demand payment of municipal taxes and accessories,
prescribe for lack of initiative in the executive judicial collection during the period of 15 consecutive years.
Calculating the period for Interrupt Prescription and its Effects
Art. 36. With respect to the calculation of the period, the interruption of prescription and effects of prescription is subject to the provisions of Articles 43 and 44 of the Municipal Tax Code and Article 2257 of the Civil
Code. CHAPTER V
MULBERRY AND OTHER ADJUSTMENTS Effect of Mora
Art. 37. It is understood that the taxpayer falls in arrears in the payment of taxes, when not carried it within the prescribed period elapse and more than sixty days without verifying such payment, including
advance or payment on account; these taxes not paid on the conditions set forth in this provision will cause a default interest to the date of cancellation, equivalent to market interest for debts incurred by the business sector from the day after the conclusion
The regular pay period.
Interest will be paid together with the tax without resolution or requirement. Consequently, the obligation to pay survive even when I kind not required by the collector, bank, financial or any other institution authorized to receive such payment.
Abuse or excess payment
Art. 38. If a taxpayer will repay an amount unduly or in excess, shall be entitled to the Municipality will make you return the balance in their favor or it is paid to past or future tax liabilities.
TITLE V VIOLATIONS AND PENALTIES, PROCEDURES AND RESOURCES CHAPTER I GENERAL
Infringements Municipal Art. 39.- The Municipal Tax Violation is any infringement, whether by action or omission, to the substantive or formal tax obligations under this Act or the Municipal Tax Code.
The Tax Infringements are administrative in nature and will be fined.
Competent Officer Art. 40. The Municipal Mayor or the official authorized for that purpose have jurisdiction to hear contraventions and penalties covered by this Act.
CHAPTER II VIOLATIONS AND PENALTIES Infringements
obligation to declare and pay and their corresponding penalties
Art. Contraventions 41. They shape the obligation to declare and pay taxes to the Municipal Tax Administration
1. Skip the declaration and payment of tax. The penalty is a fine
equivalent to 5% of the tax not declared and paid if it declares or promissory note in the first three months past due; and if it declares or promissory note in the following months, the fine will be 10% of the tax. In both cases, the fine shall not be less than one minimum
trade and service sector wage. If the taxpayer proves no ability to pay, the applicable fine will be half the minimum wage of trade and services sector. This penalty shall apply except upon request of the Municipal Tax Administration
2. Submit incomplete or incorrect data declarations.
The penalty is a fine of 10% of the unpaid tax and may never be less than a minimum wage of trade and services sector. If the taxpayer proves no ability to pay, the fine will be applied will be half the minimum wage
trade and services sector; and
3. extemporaneously filing and tax payment. The penalty will be 3% tax declared after the deadline for each month or
fraction of a month that has elapsed since the date on which ended the deadline for filing until the day he presented, may not be less than a minimum wage
trade and services sector. If the taxpayer proves no ability to pay, the fine will be applied will be half the minimum wage of trade and services sector. This penalty shall apply where the taxable person present the statement
without a requirement of the Municipal Tax Administration.
Infringements to the obligation to allow control by the Tax Administration and Municipal
Corresponding Sanctions Art. They shape 42.- contraventions regarding the obligation to allow control by the Municipal Tax Administration
1. Refuse, oppose or not allow control by the Tax Administration Municipal
. The sanction that corresponds is one to five minimum wages of trade and services sector according to the seriousness of the act and the economic capacity of the offender.
However, the implementation of that fine and if the taxpayer remains in the negative or opposition, the penalty will be the closure of the establishment, which will be lifted immediately to allow control access; and
2. Conceal or destroy records are goods, documents or other evidence. The applicable penalty shall be equal to the previous paragraph, without prejudice to any criminal action giving rise
Infringements to the obligation to inform and Corresponding Sanctions
Art. They shape 43.- contraventions of the obligation to report:
1. Refuse to supply the information requested by the Municipal Tax Administration, on facts that the taxpayer is required to know, about their own activities or others;
2. Omit information or notices to the Municipal Tax Administration that the relevant legal or administrative provisions
3. Provide the Municipal Tax Administration false or incomplete reports.
In cases referred to the applicable fine is equal to the mentioned in the first paragraph of the preceding article.
contraventions and penalties Other Tax Obligations
Art. 44.- Violations incurred by taxpayers or third parties responsible for violations of tax obligations under this Act, laws or ordinances that establish municipal taxes and regulations that have not estuvieren typified in the preceding articles shall be punished with
fine of one to five minimum wages of trade and services sector, according to the seriousness of the case and the economic capacity of the offender.
CHAPTER III PROCEDURE FOR IMPLEMENTATION OF SANCTIONS
Art Competition. 45. Violations of this Act shall be punished by the competent official of the Municipal Tax Administration
established in this Act, by reasoned resolution. Procedure
Art. 46.- observed a breach, initiation of proceedings order granting audience and openness to evidence the alleged infringer within fifteen working days counted from the respective
notification, handing over a copy of the audit report or infringement or the respective record as appropriate, in which he attributed the breaches found.
In that period must be submitted by written pleadings and such evidence as may be appropriate and conducive. Concluded the term
hearing and openness to testing, the corresponding resolution, based on the evidence and applicable laws, within ten working days following the expiration of the hearing shall be made. Such decision shall be notified to the taxpayer within a period of five
after the deadline to dictate business days.
CHAPTER IV APPEAL
Origin and Procedure Art. 47. In the assessment of taxes and sanctions made by the
Municipal Tax Administration may lodge an appeal with the City Council, which must be brought before the official who made the score or pronounced the corresponding resolution, within three working days after notification.
The processing resource specified in the preceding paragraph shall follow the rules for the same have been established in Articles 123 and 124 of the Municipal Tax Code.
16 CHAPTER V
MUNICIPAL TAX CRIME Art. 48. - Municipal Tax Crimes constitute the behaviors that define and penalize them as such in the Penal Code or special laws.
Proceedings of the Municipal Tax Administration regarding tax crimes
Art. 49.- Without prejudice to punish acts that constitute violations municipal tax, if those same facts and others judgment of the Tax Administration Municipal
presume the existence of a tax offense, which prejudiced the Municipal Public Finance. Such administration
practice relevant administrative investigations to ensure
collection and preservation of evidence and the identification of participants in such crimes.
Exercise of Criminal Action
Art. 50. If the judgment of the Municipal Tax Administration was committed a tax offense concerning the Municipal Treasury, will provide the information obtained, if there is any
and in any case ask the Attorney General of the Republic initiate corresponding criminal action before the competent court, without prejudice to the private prosecutor City Council name for the same effects. TITLE VI
SOLE CHAPTER FINAL PROVISIONS Application of Tax Regulations
Municipal Art. 51.- matters not provided for in this Act shall be subject to what is provided in the Municipal Tax Act and the Municipal Code, in what appropriate cases. Currency
Applicable Art. 52.- All amounts expressed in this Act have been established in Dollars
United States of America or its equivalent in Colones.
Earrings Procedures Art. 53. Tax rules contained in this Act, will apply from its entry into force.
The rules on procedures shall apply immediately once in force, but the actions and steps in the process and deadlines which have begun under the term of the previous Act, or conclude culminate in accordance with the latter. Repealing
Art. 54.- Repealed from the entry into force of this Law, Tax Law Economic Activity of the Municipality of Tecoluca, Department of San Vicente, issued by Legislative Decree No. 351, dated May 13 of the year 2010, published in the Official Gazette No. 104, Volume 387,
dated June 4 of that year. Effective
Art. 55.- This Decree shall enter into force eight days after its publication in the Official Journal.
GIVEN IN THE BLUE ROOM OF THE LEGISLATIVE PALACE: San Salvador, on the twentieth day of April in the year two thousand and sixteen.
LORENA GUADALUPE MENDOZA PEÑA, PRESIDENT.
GUILLERMO ANTONIO NAVARRETE GALLEGOS Ana Vilma Albanez de Escobar, FIRST VICE. SECOND VICE PRESIDENT.
ORANTES SERAFIN JOSE RODRIGUEZ, NORMAN NOEL GONZALEZ Quijano, THIRD VICE. FOURTH VICE.
SANTIAGO FLORES ALFARO, FIFTH VICE.
GUILLERMO FRANCISCO MATA BENNETT, DAVID ERNESTO MOLINA REYES, First Secretary. Second Secretary.
MARIO ALBERTO GUERRERO TENORIO, REYNALDO ANTONIO LOPEZ Cardoza Third Secretary. Fourth secretary.
JACKELINE AVALOS NOEMI RIVERA, JORGE ALBERTO ESCOBAR BERNAL, QUINTA Secretariat. SIXTH SECRETARY.
ABILIO Orestes MENJIVAR RODRIGUEZ, JOSE FRANCISCO LOPEZ MERINO,
seventh Secretary. EIGHTH SECRETARY.
PRESIDENTIAL HOUSE: San Salvador, on the sixth day of May in the year two thousand and sixteen.
Salvador Sanchez Ceren, President of the Republic.
Ramon Aristides Valencia Arana, Minister of Interior and Territorial Development.
DO No.86 Volume No. 411 Date: May 11, 2016
SP / Adar 06/03/2016
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