Municipal Tax Law Tecoluca Department Of San Vicente.

Original Language Title: LEY DE IMPUESTOS MUNICIPALES DEL MUNICIPIO DE TECOLUCA, DEPARTAMENTO DE SAN VICENTE.

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LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR

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DECREE NO 342

THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF EL SALVADOR,

CONSIDERING:

I.-That by Legislative Decree No. 351, dated May 13, 2010, published in Official Journal No. 104, Volume N ° 387, dated June 4,

same year, the Law on Taxation of Economic Activity was approved of the Municipality of Tecoluca.

II.-Articles 133 numeral 4, 203 (1) and 204 (6) The Constitution of the Republic and Articles 1 and 2 of the General Tax Law, are established the general principles for the Municipalities to exercise

its initiative of Law, thus drawing up its Law of Taxes and proposing it to

III.-That according to the Municipal Tax Law, municipal taxes must be based on the economic capacity of the taxpayers and on the principles of generality, equality, equitable distribution of the tax burden and non-confiscation.

IV.-Which is convenient to the interests of the Municipality of Tecoluca, Department of San Vicente, decree a new Law that updates the Law of Taxes in force,

in order to obtain a better collection coming from the application of said Law, for the benefit of its citizens thus contributing to local development; respecting the principle of legality and constitutional rights and guarantees.

BY TANTO,

in use of its Constitutional powers and on the initiative of the Municipal Council of Tecoluca, Department of St. Vincent and Deputies Juan Manuel de Jesús Flores Cornejo, Carlos Alberto García, Ana Lucia Baires de Martínez, Gustavo Danilo Acosta Martínez, Ramón Kury González, Carlos

Alberto Palma Zaldana and Luis Alberto Batres Garay.

DECCRETA, the present:

MUNICIPAL TAX LAW TECOLUCA, SAN VICENTE DEPARTMENT

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TITLE I GENERAL PROVISIONS

CHAPTER ONLY FUNDAMENTAL ASPECTS

Law Object

Art. 1. This Law is intended to establish the regulatory framework, as well as the legal procedures required by the Municipality to exercise and develop its tax authority in the field 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 General Tax Law Municipal.

Scope of Application

Art. 2. This Law will apply to tax legal relationships originating from the taxes

established by the Municipality of Tecoluca, in the territory of its jurisdiction.

Municipal Council Faculties

Art. 3.-For the best compliance with this Law, all those legal provisions that are applicable must be observed, with the Municipal Council having the authority, in addition,

to dictate the complementary regulations that Required to facilitate the application of this Act.

Municipal Taxes

Art. 4.-They are municipal taxes, the taxes demanded by the Municipality without any individual consideration.

Municipal Tax Period

Art. 5. For the purposes of payment of the taxes established, the tax period or tax year shall be understood to start on one January and end on the thirtieth and one December of each year.

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TITLE II OF THE TAX OBLIGATION

CHAPTER I TAX OBLIGATION MUNICIPAL

Definition

Art. 6.-The municipal administrative obligation is the personal legal link between the Municipality and the taxpayers or those responsible for the municipal taxes, according to which, these must satisfy a benefit in money, species or services

The obligations of the taxpayers, responsible and third parties, relating to the tax liability, in the period determined by the Law, are to be verified by the fact

the tax obligation is verified.

payment of interest or penalties, or the fulfilment of formal duties.

Substantive And Formal Tax Obligations

Art. 7.-The substantive tax obligations are those of a pecuniary nature, related

with the payment of municipal taxes and their accessories, where applicable.

The formal tax obligations are all those, which without having a pecuniary character, are

imposed on the taxable persons, and whose compliance is related to actions, duties, responsibilities and procedures outlined in this Law or the Municipal Tax Law to guarantee the compliance with the substantive tax obligation.

The taxable person is the responsible for compliance with substantive and formal obligations.

Active Subject of Tax Obligation

Art. 8.-The municipality of Tecoluca will be the active subject of the municipal tax obligation in its character as a creditor of the respective taxes.

Municipal Tax Administration

Art. 9. When the rules of this Law refer to the expression "Municipal Tax Administration", it should be understood that the municipality of Tecoluca is referred to, through the competent official.

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Tax Obligation Liabilities

Art. 10.-The person shall be a taxable person of the municipal tax obligation, the natural or legal person who, according to this Law, is obliged to comply with the financial benefits, either as a taxpayer or as a responsible person.

For the purposes of the application of this Law, are also considered taxable persons, the communities of goods, successions, trusts, societies of fact and other collective entities or

heritages, which even if according to the common law lack of personality The quality of the subject of rights and obligations is attributed to them. They are also considered taxable persons under this Law, the Autonomous Institutions, including the Executive Hydroelectric Commission of the Lempa River (CEL)

and the Autonomous Port Executive Commission (CEPA).

Contributor

Art. 11.-It is understood by taxpayer, the taxable person against whom the fact is verified

generator of the tax obligation.

The natural and legal persons who temporarily or partially perform some act of trade, understand in this article.

Responsible

Art. 12.-It is understood as responsible for the municipal tax obligation, that which without being a taxpayer, must by express mandate of the Law, fulfill its obligations.

CHAPTER II

OF THE OPERATIVE EVENT

Generator Fact

Art. 13.-It is established as a operative event, the accounting capital that has a natural or legal person for the development of any economic activity in the Municipality, from which it is obtained

economic benefits, no matter that the the respective acts, conventions or contracts that generate it have been perfected outside of it.

For the purposes of this Law, accounting capital shall mean the total value of the assets held in the Municipality to carry out any economic activity, minus the liabilities related to them.

They will not be deductible from the asset, those liabilities generated by debts between the taxpayer and his or her relatives up to the fourth degree of consanguinity and second degree of affinity; nor those generated, between affiliated or related companies or companies.

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In the case of natural or legal persons engaged in economic activities provided for in Art. 17 of this Law, will pay a specific tax whose operative event will be the

power generation.

Likewise, it establishes as a fact generator the sale of spirit and activities

related to permitted games, as provided for in Articles 18 and 19 of this Law, in the Case of those taxpayers who engage in such economic activities.

Economic Activity

Art. 14.-It shall be understood as an economic activity carried out by natural or legal persons, either individually or collectively, by commercial, industrial, financial, service or any nature, with the object of for profit, whether these are public

or private.

CHAPTER III TAXABLE BASE AND TAX AMOUNT

From Imposable Base

Art. 15.-For the purposes of this Law, the value of the book capital

shall be understood as a net, which shall be determined by deducting from the accounting capital the reserves established by law, such as: legal reserve and labor reserve; other, within the limits set by the Laws.

Companies engaged in two or more economic activities shall determine the corresponding tax for the entire accounting capital that they use in such activities.

In the case of the electricity generating companies, the tax base of the specific tax will be the Nominal power on alternating current for the fixed quota and the capacity of megawatt hour of production for the variable quota.

The taxpayers who are engaged in the activities provided for in Articles 17 and 18 of this Law, the base The taxable amount of the specific taxes will be the exercise of such activities

economic, for which they will pay a monthly fee in tax.

In the form of the Tax Office

Art. 16.-The annual rates of the tax will be established by a fixed fee and a variable

to be applied according to the accounting capital, according to the following table:

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APPLICATION TABLE IF NET BOOK CAPITAL IS:

IF THE ACCOUNTING CAPITAL ES: ANNUAL FEE

Up to $500.00 Pay a fixed fee of $36.00

From $500.01 to $3,000.00 Pay a fixed fee of $96.00 plus $0.002 per thousand or fraction.

From $3,000.01 to $15,000.00 Pay a fixed fee of $144.00 plus $0.002 per thousand or fraction.

From $15,000.01 to $30,000.00 You will pay a fixed fee of $192.00 plus $0.002 per thousand or fraction.

From $30,000.01 to $100,000.00 You will pay a fixed fee of $600.00 plus $0.003 per thousand or fraction.

From $100,000.01 to $200.000.00 $3,700.00 plus $0.40 per thousand or fraction, surplus to $100,000.00

From $200.000.01 to $300,000.00 $3,900.00 plus $0.50 per thousand or fraction, surplus to $200,000.00

From $300,000.01 to $400,000.00 $4,225.00 plus $0.60 per thousand or fraction, surplus to $300,000.00

From $400,000.01 to $500,000.00 $4,300.00 plus $0.70 per thousand or fraction, surplus to $400,000.00

From $500,000.01 to $1,000,000.00 $4,400.00 plus $0.80 per thousand or fraction, surplus to $500,000.00

From $1,000,000.01 to $2,000,000.00 $8,000.00 plus $0.90 per thousand or fraction, surplus to $1,000,000.00

From $2,000,000.01 onwards $9,300.00 plus $1.00 per thousand or fraction, surplus to $2,000,000.00

All amounts expressed in this article, have been set in Dollars of the United States of America.

Energy Generation Specific Tax

Art. 17.-Natural or legal persons, who are owners of projects of generation of

electric power, using for it renewable sources of energy, through the use of resources such as hydraulic, geothermal, wind, solar, marine, biogas and biomass; as well as any other source that will be identified as renewable for the generation of electric power

and that is recognized by competent authority, will only pay taxes municipal according to the provisions of this article, in the form that follows:

a) A quota Annual fixed, according to the following table:

For projects with capacity: Up to: They will pay an Annual Tax of:

0 MW 5 MW, of Nominal Power in alternating current $6,000.00

5.01 MW 10 MW, of Nominal Power in Alternating current $12,000.00

10.01 MW 20 MW, Nominal Power in alternating current $24,000.00

20.01 MW 30 MW, Rated Power at AC current $36,000.00

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30.01 MW Onward, Current Nominal Power $48,000.00

The fee Annual fixed may be paid in a single payment, by two and up to four credits, as requested by the taxpayer.

b) In addition, they will pay a monthly variable fee of $0.20 per MWh (megawatt hour) of energy produced.

if there is no production of energy, only the fixed quota referred to above shall be cancelled; in the literal a).

For the purposes of this Law, nominal power shall be understood as alternating current: the maximum power, in alternating current, for the generation of the project, understood as the sum of its investors,

alternators, turbines and/or wind turbines or any other equipment in charge of transforming the renewable resource into electrical energy, which will be injected into the transmission and/or distribution system.

Specific Tax for Sale of Power

Art. 18.-The rooms for sale of spirits larger than six degrees, such as canteens and barroteria, established in this jurisdiction, will cancel the amount of twenty dollars

monthly, for the exercise of economic activity.

Permitted Games Specific Tax

Art. 19.-All those games allowed, cancelled a month, in specific tax concept, the following:

Billiards for each table $15.00

Domino games each $8.00

Loteries of cartons, of numbers or installed figures in periods not

comprised during the $20.00 Patron Fiestas

Electronic appliances running through coins each $30.00

MUNICIPAL TAX ADMINISTRATION TITLE III, RESPONSIBILITIES OF

TAXPAYER OFFICIALS AND OBLIGATIONS

CHAPTER I FACULTIES AND MUNICIPAL TAX ADMINISTRATION

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Control Faculties

Art. 20.-The Municipal Tax Administration, by its officials and appointed employees or delegates for that purpose, shall have the powers of audit, control, inspection, verification and investigation of taxpayers or persons responsible for that some and others comply with the obligations

set forth in this Law, and in Articles 82 and 90 of the General Tax Law. All information provided will be strictly confidential.

Body of Auditors and Reports

Art. 21. To exercise the powers of oversight, the Municipal Administration will have a body of Fiscalizers.

The audit is the set of actions that the Municipal Tax Administration carries out for the purpose of establish the true tax situation of taxable persons, both those who have filed their corresponding affidavit and those who have not.

CHAPTER II FORMAL TAXPAYER OBLIGATIONS

Information Duty

Art. 22.-Any owner or legal representative of commercial, industrial, service or any other business, is obliged to give written notice to the Municipality, on the

date of the opening of the establishment or the activity in question, no later than thirty days after the date of opening for the purposes of its rating.

The failure to comply with the requirement set out in the preceding subparagraph shall result in the owner or representative the date on which the official in charge made the corresponding qualification is accepted.

Determined the date according to the previous paragraph, the taxpayer has an obligation to pay the tax set.

Warning Duty

Art. 23.-Any natural or legal person subject to the payment of municipal taxes, shall give notice to the Municipality, of the closure, transfer, change of direction and of any other event that has as

consequence the cessation or variation of said In the case of the case, the following shall be added: Failure to comply with this obligation will cause the subject of the tax to be liable to the payment of the same, unless they have been covered by the acquirer, in cases of transfer.

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The City Council is empowered to close ex officio accounts on the record (i) a natural or legal person has ceased to be a subject of payment in accordance with the present

Law. Such closure shall be made as of the date determined by the City Council.

Juried Declaration

Art. 24.-Taxpayers subject to taxation on the basis of the accounting capital, shall submit to the

Full and full Municipal Tax Administration, the information required in the respective affidavit form, last the balance sheet corresponding to the respective fiscal year, as set out in the Trade Code, at the latest three months after the end of the financial year, according to

to Art. 5 of this Law, and all appropriate supporting documentation the deductions allowed under this Law.

Taxpayers must to draw up a Municipal Balance Sheet detailing the assets, liabilities and assets in the Municipality, which shall be signed by the taxpayer, accountant and external auditor authorized by the Supervisory Board of the Public Accountancy and Audit. This document

must be presented with the documents mentioned above and within the period specified in the first indent.

All documentation supporting the deductions must comply with the formalities required by the national legislation applicable, otherwise they will not be valid to be deductible.

Duty to Allow Fiscalization

Art. 25.-Taxpayers or perpetrators are required to allow and facilitate inspections, examinations, checks and investigations and to provide explanations, data and reports that

are required to do.

required to provide the Municipal Audit Authorities with the means and conditions

necessary to carry out the audits, inspections and verifications in any place, such as: agricultural, commercial or Industrial, offices, warehouses, among others.

CHAPTER III MUNICIPAL SOLVENCY

Municipal Solvency

Art. 26.-Every natural or legal person has the right to request for any procedure its corresponding municipal solvency, which shall be issued in simple paper, extended by the formalities expressed in Article 101 of the Municipal Code.

The solvency may be extended; however, any appeal or challenge shall be pending, by means of a course granted by the person concerned equal to the amount owed more than one third of it.

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TITLE IV OF THE EXTINCTION FORMS OF THE OBLIGATION MUNICIPAL TAX AND THE MORA

CHAPTER I FORMS OF TAX EXTINCTION

Art. 27.-The forms of extinction of the municipal tax obligation, are:

a) Payment; b) Compensation; and, c) Extinct prescription.

CHAPTER II

OF THE PAGO

Payment Definition

Art. 28.-Payment is the fulfillment of the due tribute and has to be carried out by the contributors or the responsible.

This can be in legal tender, by issue of title value to the satisfaction of the municipality, in kind or payment, in order to comply with the tax due. When

payment is made in kind or by payment, the City Council's authorization will be required.

From which the Payment of Taxes

Art. 29.-Payment may be made by the taxpayer, by the legal representative or by a

third party; in the latter case, there is legal subrogation of the third party on the creditor's rights.

Deadline To Make Payment

Art. 30.-The payment shall be made effective no later than three months after the end of the financial year

through the filing of the tax return with the Municipal Treasury, in the declaration form defined by the Council Municipal. The filing of the declaration will include payment.

The payment may be made through another mechanism established by the City Council and in accordance with Articles 33 and 83 of the General Tax Law and Art. 89 Municipal Code.

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Anticipates or Payments to Account

Art. 31.-The Municipality shall establish the income of advances or payments on account of the tax payable for the corresponding tax period. Integers shall be determined for monthly periods, based on the calculation of the advance, the Accounting Capital declared in the preceding financial year,

applying the tables of Articles 16 and 17, and dividing the given annual charge between the number of monthly quotas established.

In cases where the taxable person, by reason of his special conditions, requires quarterly or half-yearly payments for payment or advance payment on account of the tax, he shall request it in writing to the City Council, pointing out the number of quotas in which it intends perform.

The City Council shall authorize the payment or advance of the tax, if the application complies with the above requirements, by providing the declaration form defined by it.

The declaration and payment of the advance to The tax bill must be made within ten working days following the end of the calendar month or the end of the

period authorized by the Council.

The amounts entered they shall prove that the tax at the end of the financial year concerned is determined. If in this settlement it is a difference in favor of the taxpayer, the taxpayer may request the

return of the surplus or may credit him against the payment of taxes from past or future years at the option of that, including against the

If as a result of the settlement, a difference is made in favor of the Municipality, the taxpayer must make the respective payment.

Forms of Payment and Other Related Activities

Art. 32.-With respect to the ways in which the payment will be made, the facilities of the payment, the expiration of the extraordinary period, the imputation and the overpayment shall be subject to the provisions of Articles 35, 36, 37 and 38 of the General Tax Law Municipal.

CHAPTER III

COMPENSATION

Compensation Operation

Art. 33.-When this Municipality and a taxpayer of the same one, are each other's debtors, it may operate between them, a compensation that extinguishing both debts up to the limit of the child,

in the cases and with the requirements foreseen in the Articles 40 and 41 of the General Tax Law.

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CHAPTER IV OF EXTINGUISHING OR RELEASING PRESCRIPTION

Prescription That Extinguish Actions or Rights

Art. 34.-The prescription that extinguishes the actions or rights, requires only a certain period of

time during which such actions have not been exercised.

Prescription of the Law of the Municipality to Demand the Payment of Taxes

Art. 35.-The Municipality's right to demand the payment of municipal taxes and accessories,

will prescribe for lack of initiative in the executive judicial collection during the term of 15 consecutive years.

Interrupt Prescription and its Effects

Art. 36.-With respect to the calculation of the time limit, the interruption of the prescription and the effects of the prescription will be in accordance with the provisions of Articles 43 and 44 of the General Tax Law and

article 2257 of the Civil Code.

CHAPTER V

OF ARREARS AND OTHER REGULATIONS

Effect of the Mora

Art. 37.-The taxable person shall be deemed to be in arrears in the payment of taxes, where he shall not make the payment within the prescribed period and shall cease to be more than sixty days without verifying such payment,

including the advance or payment on account; Unpaid taxes under the conditions set out in this provision will cause a moratory interest until the date of its cancellation, equivalent to the market interest for debts incurred by the commercial sector from the day following that of the conclusion

of the ordinary payment period.

Interest will be paid together with the tribute without need for resolution or requirement. Accordingly, the obligation to pay it shall remain in the case where it has not been required by the collector, bank, financial or any other institution authorized to receive such payment.

of the Indue Payment or on Excess

Art. 38.-If a taxpayer pays an amount unduly or in excess, he or she will have the right to have the Municipality return the balance to his or her favor or to be paid past or future tax debts.

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TITLE V VIOLATIONS AND THEIR SANCTIONS, PROCEDURES AND RESOURCES

CHAPTER I GENERALIAs

Municipal Violations

Art. 39.-The Municipal Tax Contract is any infringement, either by action or omission, to the substantive or formal tax obligations set forth in this Law or in the Municipal Tax Law.

Taxes are administrative in nature and will be sanctioned with fines.

Competent Officer

Art. 40.-The Municipal Mayor or the official authorized for this purpose have jurisdiction to hear about violations and the corresponding penalties provided for in this Law.

CHAPTER II VIOLATIONS AND THEIR SANCTIONS

Contravtions to the Declare and Pay Obligation, and their Corresponding Sanctions

Art. 41.-They are in violation of the obligation to declare and pay taxes to the

Municipal Tax Administration:

1. Skip the tax return and return. The corresponding penalty is a fine

equivalent to 5% of the unstated and paid tax, if declared or payable in the first three months of arrears; and if declared or payable in the months after, the fine shall be 10% of the tax. In both cases, the fine may not be less than a minimum wage

of the trade and services sector. If the taxpayer is unable to contribute, the applicable fine shall be a minimum wage of the trade and services sector. This penalty will be applicable when the Administration's

Municipal Tax to the taxable person " is required by the Administration

2. Submit incomplete statements or incorrect data. The corresponding sanction

consists of a fine of 10% of the tax omitted and can never be less than a minimum wage of the trade and services sector. If the taxpayer is unable to contribute, the fine to be applied will be a minimum wage of the trade sector

and services; and,

3. To present the tax return and return temporarily. The corresponding penalty will be 3% of the tax declared outside the deadline for each month or

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fraction of the month, which has elapsed since the date the deadline for present the declaration, until the day it presented it, not being able to be less than a

minimum wage of the trade and services sector. If the taxpayer is unable to contribute, the fine to be applied will be a minimum wage of the trade and services sector. This penalty will be applicable when the taxable person submits the declaration

without a formal request from the Municipal Tax Administration.

Contractual obligations to Allow Control by the Tax Administration

Municipal and Corresponding Sanctions

Art. 42.-They are in violation of the obligation to allow control by the

Municipal Tax Administration:

1. Refuse, oppose or not allow control by the Tax Administration

Municipal. The corresponding penalty will be one to five minimum wages of the trade and services sector, according to the seriousness of the fact and the economic capacity of the offender.

However, the application of that fine and if the taxpayer persists in the refusal or opposition, the sanction shall be the closure of the establishment, which shall be lifted immediately to permit the control; and,

2. Hide or destroy background, be goods, documents or other means of proof. The applicable penalty will be equal to that of the previous number, without prejudice to the criminal action to

that will be given.

Contracts to the Reporting Obligation and Corresponding Sanctions

Art. 43.-They set up breaches of reporting obligation:

1. Refuse to supply the information requested by the Municipal Tax Administration, on facts that the taxable person is obliged to know, in respect of his own activities or of third parties;

2. Omit the information or notices to the Municipal Tax Administration that the

legal or administrative provisions order; and,

3. Provide the Municipal Tax Administration with false or incomplete reports.

In the cases mentioned, the applicable fine will be equal to that indicated in the first paragraph of the previous article.

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Contentions to Other Tax Obligations and Applicable Sanctions

Art. 44.-The contraventions in which the taxpayer, responsible or third party incurs for violations of the tax obligations provided for in this Law, Laws or Ordinance establishing municipal taxes and their Regulations that are not typified in the preceding articles, will be sanctioned

with fine of one to five minimum wages of the trade and services sector, according to the gravity of the case and the economic capacity of the offender.

CHAPTER III PROCEDURE FOR THE SANTIONS APPLICATION

Competition

Art. 45.-Violations of this Law will be sanctioned by the competent official of the

Municipal Tax Administration, established in this Law, by means of reasoned resolution.

Procedure

Art. 46.-A violation shall be ordered, the initiation of the procedure shall be ordered granting hearing and opening to evidence of the alleged infringer within a period of fifteen working days, counted to

from the respective notification, giving him a copy of the audit or infringement report or the respective act as appropriate, in which the breaches are attributed to it.

In that period the pleadings and the evidence to be submitted shall be submitted in writing. ideal and conducive.

Concluded the term of hearing and opening to evidence, provide the appropriate resolution, based on the evidence and applicable legal provisions, within 10 working days following the expiry of the time limit for the hearing. Such a resolution shall be notified to the taxable person within

of the five working days following the end of the deadline to dictate it.

CHAPTER IV APPEAL APPEAL

Provenance and Procedure

Art. 47.-From the determination of the taxes and the application of penalties made by the

Municipal Tax Administration, the appeal to the Municipal Council may be filed, which shall be brought before the official has made the rating or pronounced the corresponding resolution within three working days of its notification.

The processing of the resource specified in the preceding paragraph shall follow the rules that have been established in Articles 123 and 124 of the General Tax Law.

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CHAPTER V MUNICIPAL TAX CRIME

Art. 48. -Municipal Tax Crimes are the conduct that is classified and sanctioned as such in the Criminal Code or in Special Laws.

Municipal Tax Administration Acts Regarding Tax Crimes

Art. 49.-Without prejudice to the punishment of the facts that constitute municipal tax violations, if those same facts and others in the judgment of the Municipal Tax Administration make it presumed

the existence of a tax offence, by the the Municipal Public Finance will be harmed.

This administration will practice the relevant administrative investigations to ensure the

obtaining and maintaining the evidence and identifying the participants in the such crimes.

Exercise of Criminal Action

Art. 50.-If, in the opinion of the Municipal Tax Administration, a tax offence has been committed that affects the Municipal Public Finance, it will supply the information obtained, if any

and in any case ask the Attorney General of the Republic initiating the criminal action before the competent Court, without prejudice to the City Council's particular name for the same effects.

TITLE VI

UNICO CHAPTER

FINAL PROVISIONS

Municipal Tax Rules Application

Art. 51.-What is not foreseen in this Law will be subject to what is available in the Municipal Tax Law and the Municipal Code, in whatever case.

Applicable Currency

Art. 52.-All the amounts expressed in this Law have been established in Dollars of the

United States of America or its equivalent in Colonies.

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Pending Procedures

Art. 53.-The tax rules contained in this Law shall apply from its entry into force.

Rules relating to procedures shall apply immediately once in force, but the proceedings and stages in the process and the deadlines that have been initiated under the preceding Law, will culminate or conclude in accordance with the latter.

Drogatory

Art. 54.-From the entry into force of this Law, the Law of Taxes to the Economic Activity of the Municipality of Tecoluca, of the Department of San Vicente, issued by Legislative Decree No. 351, dated May 13, 2010, published in Official Journal No. 104, Tomo 387,

dated June 4 of the same year.

Vigency

Art. 55.-This Decree shall enter into force eight days after its publication in the Official Journal.

GIVEN IN THE BLUE HALL OF THE LEGISLATIVE PALACE: San Salvador, at twenty-one day of the month of April of the year two thousand sixteen.

LORENA GUADALUPE PEÑA MENDOZA, PRESIDENT.

GUILLERMO ANTONIO GALLEGOS NAVARRETE, ANA VILMA ALMASEZ DE ESCOBAR, FIRST VICE PRESIDENT. SECOND VICE-PRESIDENT.

JOSÉ SERAFIN ORANTES RODRÍGUEZ, NORMAN NOEL QUIJANO GONZÁLEZ, THIRD VICE-PRESIDENT. FOURTH VICE-PRESIDENT.

SANTIAGO FLORES ALFARO, FIFTH VICE PRESIDENT.

GUILLERMO FRANCISCO MATA BENNETT, DAVID ERNESTO REYES MOLINA, FIRST SECRETARY. SECOND SECRETARY.

MARIO ALBERTO TENORIO GUERRERO, REYNALDO ANTONIO LÓPEZ CARDOZA, THIRD SECRETARY. FOURTH SECRETARY.

JACKELINE NOEMI RIVERA AVALOS, JORGE ALBERTO ESCOBAR BERNAL, FIFTH SECRETARY. SIXTH SECRETARY.

ABILIO ORESTES RODRÍGUEZ MENJÍVAR, JOSÉ FRANCISCO MERINO LÓPEZ,

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SEVENTH SECRETARY. EIGHTH SECRETARY.

CASA PRESIDENTIAL: San Salvador, on the six days of May of the year two thousand sixteen.

PUBESQUIESE,

Salvador Sánchez Cerén, President of the Republic.

Ramón Aristides Valencia Arana, Minister of Government and Territorial Development.

D. O. N ° 86 Took N ° 411 Date: May 11, 2016

SP/adar 03-06-2016

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