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LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR
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DECREE N ° 297
THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF EL SALVADOR,
CONSIDERING:
I.-That in Articles 133 numeral 4, 203 (1) and 204 (6) of the Constitution of the Republic and Article 2 of the General Tax Law,
the general principles are laid down for the Municipalities to exercise their law initiative, thus drawing up their tax rate and proposing it to
II.-That in accordance with 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.
III.-That is appropriate to the interests of the Municipality of Santiago de Maria, Department of Usulutan, decree a new Law that updates the tax rate in order to obtain a better collection from the application of this Law, benefit of its citizens thus contributing to the
local development.
BY TANTO,
in use of its Constitutional faculties and at the initiative of the Municipal Council of Santiago de Maria,
Department of Usulutan and the Deputies Norman Noel Quijano Gonzalez, Mario Antonio Ponce Lopez, Ricardo Ernesto Godoy Penate, Juan Manuel de Jesus Flores Cornejo, Valentin Aristides Corpeno, Carlos Alberto Garcia, Ana Lucia Baires de Martinez, Guadalupe Antonio Vasquez Martinez, Juan Pablo Herrera
Rivas, Cristina Esmeralda López, Manuel Rigoberto Soto Lazo, José Gabriel Murillo Duarte, Gustavo Danilo Acosta Martinez, Carlos Alberto Palma Zaldana, Francisco José Rivera Chacón, José Mario Mirasol Cristales, Lisseth Arely Palma Figueroa and Ana Marina Castro.
DECRETA the present:
TAX LAW MUNICIPAL OF SANTIAGO DE MARIA, USULUTAN DEPARTMENT
TITLE I GENERAL PROVISIONS
ONLY CHAPTER
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Object of Law
Art. 1. This Law is intended to establish the regulatory framework and the legal procedures required by the Municipality to exercise and develop its tax authority on municipal taxes, in accordance with Article 204 Ordinal 1 ° and 6 ° of the Constitution
of the Republic and Article 1 and 2 of the Municipal Tax General Law.
Municipal Council Faculties
Art. 2.-For the best compliance with this Law, it should be observed in the relevant, all
those legal provisions that are applicable, the Municipal Council being empowered, in addition, to dictate the complementary regulations that are necessary to clarify any unanticipated situation, provided that the purpose of these is to facilitate the application of this same Law.
Municipal Taxes
Art. 3.-These are municipal taxes, the taxes demanded by the Municipality without any individual consideration.
Active Subject of Tax Obligation
Art. 4.-It will be the active subject of the Municipal Tax obligation, the Municipality of Santiago de Maria, in its character as creditor of the respective taxes.
Taxable Subject of the Tax Obligation
Art. 5.-It shall be a taxable person of the Municipal Tax obligation established under this Law, the natural or legal person who has the accounting capital in the Municipality and uses it to carry out any gainful economic activity and which according to the This Act is required to comply with the
pecuniary benefits, whether as a taxpayer or liable.
For the purposes of the application of this Law, taxable persons are also considered the
communities of property, succession, trusts, societies of fact and other collective entities or assets, which even though Under the common law no legal personality is attributed to the quality of the subject of rights and obligations. They are also considered taxable persons of conformity
to this Law, the Autonomous Institutions, including the Executive Hydroelectric Commission of the Lempa River (CEL) and the Autonomous Port Executive Commission (CEPA).
Contributor
Art. 6.-It is understood by taxpayer, the taxable person against whom the fact is verified
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generator of tax obligation.
Natural and legal persons who temporarily or partially perform as an economic spin some act of trade, understood as included in this article.
Responsible
Art. 7.-It is understood as responsible, that who without being a taxpayer by express mandate of the Law must fulfill the obligations of this.
Municipal Tax Period
Art. 8.-For the purposes of payment of the established taxes, 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.
TITLE II OF THE TAX OBLIGATION
CHAPTER I OF THE GENERATOR FACT AND THE TAXABLE BASE
Made Generator
Art. 9.-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 economic benefits are obtained, no matter that the respective acts, conventions or contracts that generate it
have been perfected outside of it.
For the purposes of this Law, the book capital shall mean the total value of the assets that
are held in the Municipality to perform any economic activity, minus the liabilities related to them.
Activities
Art. 10.-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 profit, be it these public
or private ones.
AGRICULTURAL SECTOR-AGRICULTURAL ACTIVITIES: It is all agricultural, bovine, pig, apiary, and avian production, which leads to raw products, semi-processed products and processed,
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including the following:
a. Agriculture; b. Livestock; c. Aviculture;
d. Beekeeping; e. Cuniculture; and, f. Other agricultural activities.
INDUSTRIAL SECTOR-INDUSTRIAL ACTIVITIES: Activities to be devoted to the extraction or production of raw materials or to the transfer of raw materials into semi-finished or finished products,
including artisanal production. For example:
a. Extraction of non-metallic and metallic minerals;
b. Manufacturing industries; c. Textiles, clothing and leather; d. Manufacturing of transport equipment;
e. Generation and distribution of electricity, gas and water; f. Construction; and, g. Make or process coffee and the like.
COMMERCIAL SECTOR-TRADE ACTIVITIES: Those that are dedicated to the purchase and sale of goods, and all types of movable and immovable property. Including among others:
a. Trade in wholesale and retail merchandise; b. Storage and warehousing, excludes general warehouse warehouses; c. Telecommunications, mail, shipping, telephone and telegraphic services, television services
includes cable television, broadcasting and data transmission; d. Real estate; y, e. Pawn Homes.
SERVICE SECTOR-SERVICE ACTIVITIES: These are all onerous activities and operations that provide professional, technical and logistical services that do not consist of production or
transaction of goods and merchandise, which involves the following activities:
a. Professional services;
b. Repairs and installations; c. Rentals; d. Services focused primarily on businesses; and,
e. Hospitality and tourism.
FINANCIAL SECTOR-FINANCIAL ACTIVITIES: These are the activities of the institutions of the
National and Foreign Financial System, stock exchange and securities, natural or legal persons, which are dedicated to the collection of funds for savings, investment and credit, currency exchange, insurance, insurance, montepios and pawn houses, understanding that includes among other entities:
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a. Banks; b. Savings and credit institutions;
c. Savings and credit cooperatives; d. Credit banks, cooperative societies with limited liability for variable capital; e. Financial institutions dedicated to the transfer of funds and the service of cards of
credit and debit; f. Stock exchanges, stock exchanges and securities brokers; g. Capitalization companies;
h. Fiduciaries; i. Insurers in general; j. Insurance brokers; and,
k. Pension fund managers.
PUBLIC SECTOR-ACTIVITIES NOT WELL SPECIFIED PUBLIC ADMINISTRATION,
NON-GOVERNMENT AGENCIES AND FOREIGN INSTITUTIONS:
a. Public administration;
b. Non-governmental bodies; c. Foreign institutions; and, d. ADESCOS.
Other Not Contemplated
Those economic activities referred to by the Central Reserve Bank, government accounting and economic activities of the Ministry are added to the above.
CHAPTER II
OF THE ACCOUNTING CAPITAL TAX
Of The Imposable Base
Art. 11.-For the purposes of this Law, the value of the book capital
shall be understood as a taxable amount, which shall be determined by deducting from the accounting capital the reserves established by Law, such as: Legal Reserve, Labor Reserve, among others, within the limits set by the laws; likewise, the surplus by revaluations of assets shall be deducted from the accounting capital.
Companies that are engaged in two or more activities determined in this Law shall pay the corresponding tax for each of these activities.
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In the Form of Establishing the Tax Cuantia
Art. 12.-The monthly tax rates will be established by a fixed fee and a variable that will be applied according to the accounting capital, according to the following table:
APPLICATION TABLE
IF THE ACCOUNTING CAPITAL IS: TARIFF MONTHLY
Up to $500.00 Pay $2.86
From $500.01 to $3,000.00 $1.50 plus $2.50 per thousand or fraction, surplus to $500.00
From $3,000.01 to $30,000.00 $6.00 plus $3.00 per thousand or fraction, surplus to $3,000.00
From $30,000.01 to $100,000.00 $6.00 plus $4.00 per thousand or fraction, surplus to $30,000.00
From $100,000.01 to $200,000.00 $200.00 plus $4.50 per thousand or fraction, surplus to $100,000.00
From $200.000.01 to $300,000.00 $250.00 plus $5.00 per thousand or fraction, surplus to $200.000.00
From $300,000.01 to $400,000.00 $500.00 plus $5.00 per thousand or fraction, surplus to $300,000.00
From $400,000.01 to $500,000.00 $550.00 plus $5.50 per thousand or fraction, surplus to $400,000.00
From $500,000.01 to $2,500,000.00 $900.00 plus $5.50 per thousand or fraction, surplus to $500,000.00
From $2,500,000.01 onwards. $1000.00 plus $6.00 per thousand or fraction,
surplus to $2,500,000.00
MUNICIPAL TAX ADMINISTRATION TITLE III, OFFICIALS ' RESPONSIBILITIES AND TAXPAYER OBLIGATIONS
CHAPTER I FACULTIES AND
MUNICIPAL TAX ADMINISTRATION
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Control Faculties
Art. 13.-The Municipal Tax Administration, by its officials and appointed employees or delegates for this 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
laid down in this Law, in accordance with the procedures laid down in Articles 82 and 89 of the General Tax Law. All information provided will be strictly confidential.
Santion
Art. 14.-The contributors or persons responsible referred to in the previous article who refuse to allow and facilitate inspections, examinations, checks and investigations or to provide explanations, data and reports or deliberately provide false or inaccurate data, will be
sanctioned in accordance with the provisions of Article 66 of the General Tax Law.
Body of Auditors and Reports
Art. 15. 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 performs
with the purpose of establishing the true tax situation of taxable persons, both those who have filed their corresponding affidavit and those who have not.
CHAPTER II FORMAL OBLIGATIONS CONTRIBUTORS
Information Duty
Art. 16.-Every owner or legal representative of commercial, industrial or any other business, is obliged to give written notice to the Municipality, on the date of the
opening of the establishment or activity of in question, no later than thirty days after the date of opening for the purposes of its rating.
The lack of compliance with the requirement set out in the previous subparagraph shall result in the owner or representative having the accepted the date on which the official in charge made the corresponding qualification.
Determined the date according to the previous paragraph, the taxpayer has an obligation to pay the tax set.
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Warning Duty
Art. 17.-All natural or legal persons 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 a consequence the cessation or variation of said tribute, within thirty days of
being treated. Failure to comply with this obligation will hold the taxable person liable for the payment of the same, unless they have been covered by the acquirer, in cases of transfer.
The City Council has the power to close ex officio accounts where it is established that a natural or legal person has ceased to be a subject of payment under this Law. Such closure shall be made as of the date determined by the City Council.
Juried Declaration
Art. 18.-Taxpayers subject to taxation on the basis of accounting capital, will present to the Municipal Tax Administration due and fully complete the information required in the respective
affidavit form, last the balance sheet corresponding to each fiscal year, as set out in the Code of Commerce no later than three months after the end of the financial year in accordance with Article 8 of this Law and all the appropriate documentation supporting the deductions permitted under this Law.
All supporting documentation deductions, must comply with the formalities required by applicable national regulations, otherwise they will not be valid to be deductible.
Duty to Allow Fiscalization
Art. 19.-The taxable persons, persons responsible, third parties and/or employees, are obliged to provide to the Municipal Fiscalizers the means and conditions necessary to carry out the audits,
inspections and verifications in any place, such as: agricultural, commercial or industrial establishments, offices, warehouses, others.
TITLE IV OF THE FORMS OF EXTINCTION OF THE OBLIGATION
MUNICIPAL TAX AND ARREARS
CHAPTER I
FORMS OF TAX EXTINCTION
Art. 20.-The forms of extinction of the Municipal Tax obligation, are:
a) Payment; b) Compensation; and, c) Extinct prescription.
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CHAPTER II OF THE PAGO
Payment Definition
Art. 21.-Payment is the fulfillment of the due tribute and has to be carried out by the contributors or those responsible.
This can be in legal tender, by issuing the 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 authorization of the City Council will be required.
From which the Payment of Taxes can be made
Art. 22.-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. 23.-The payment shall be made effective no later than thirty days after the end of the financial year
through the filing of the tax return with the Municipal Treasury, in the form defined by the Municipal Council.
The payment may be made through another mechanism established by the City Council and in accordance with Articles 33 and 83 of the Municipal Tax Law and Art. 89 of the Municipal Code.
Forms of Payment and Other Related Activities
Art. 24.-With respect to the ways in which the payment will be made, the facilities of this payment, the expiration of the extraordinary period, the imputation and the overpayment shall be subject to the provisions of the
Articles 35 et seq. of the General Law Municipal Tax.
COMPENSATION CHAPTER III
Compensation Operation
Art. 25.-When this municipality and a taxpayer of the same, are each other's debtors, may operate between them, a compensation that extinguishing both debts up to the limit of the child, in the cases and with the requirements laid down in the articles 40 and 41 of the Municipal Tax Law.
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CHAPTER IV OF EXTINGUISHING OR RELEASING PRESCRIPTION
Prescription That Extinguish Actions or Rights
Art. 26.-The prescription that extinguishes the actions or rights, requires only a certain amount of time during which the actions are not exercised.
Prescription of the Law of the Municipality to Require the Payment of Taxes
Art. 27.-The municipality's right to demand the payment of municipal taxes and accessories, will be prescribed for lack of initiative in the executive judicial recovery during the term of 15 consecutive years.
Prescription and its Effects
Art. 28.-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 Articles 43 and 44 of the General Tax Law and Article 2257 of the Civil Code.
CHAPTER V FROM THE DEFAULT AND OTHER REGULATIONS
Effect of the Mora
Art. 29.-The taxable person shall be deemed to be in arrears in the payment of taxes, if not
shall carry out the tax and shall allow a period of more than thirty days to elapse without verifying such payment; these unpaid taxes under the conditions set out above in this provision, they will cause a moratory interest until the date of their cancellation, equivalent to the market interest for the debts contracted by the sector
commercial from the day following the end of the ordinary period of payment.
Interest will be paid in conjunction with the tribute without the need for resolution or requirement.
Consequently, the obligation to pay it shall remain as yet when it has not been required by the collector, bank, financial or any other institution authorized to receive such payment.
From the Indue or on Excess payment
Art. 30.-If a taxpayer pays an amount unduly or in excess, it shall be entitled to the Municipality to repay the balance in his favour or to be paid in future Tax debts.
TITLE V CLASSES OF SANCTIONS, OF THE CONTRAVENTIONS,
PROCEDURES AND RESOURCES
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CHAPTER I OF THE SANTIONS
Sanctions Classes
Art. 31.-For tax violations, the following sanctions are established:
a) Multa;
b) Comiso of species that have been the object or the means to commit the violation or infraction; and,
c)
CHAPTER II
OF VIOLATIONS
Contraventions to the Obligation to Declare and Corresponding Penalties
Art. 32.-They are in violation of the obligation to declare taxes before the Municipal Tax Administration:
1. Omit the tax return. The corresponding penalty is a fine equivalent to 5% of the undeclared tax and may never be less than $2.86. If the taxpayer will result in no contributory capacity the applicable fine will be $2.86. (amounts
expressed in United States dollars);
2. Submit false or incomplete statements. The corresponding penalty consists of
20% tax penalty omitted and may never be less than $2.86. S i the taxpayer will result without contributory capacity, the fine to be applied to it is $2.86. (amounts expressed in United States dollars); and,
3. File tax returns out of time. The corresponding penalty shall be 2% of the tax declared outside the time limit for each month or fraction of the month, which
has elapsed since the date on which the time limit for filing the declaration was concluded, until the day on which it filed, not being able to be less than $2.86. If the taxpayer will result in no contributory capacity, the fine to be applied to it is $1.14.
Contentions to the Required Pay and Penalties
Art. 33.-They are in violation of the obligation to pay the Municipal Taxes, to omit the payment or to pay out of the established deadlines. The corresponding penalty will be a fine of 5% of the
tax, if it will be paid in the first three months of arrears; and if I will pay in the months after, the fine will be 10% of the tax.
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In both cases the minimum fine will be $2.86. (dollar amount expressed in the United States of America).
Contentions to the Obligation to Allow Control by the Municipal Tax Administration and Corresponding Sanctions
Art. 34.-They are in violation of the obligation to allow control by the Municipal Tax Administration:
1. Refuse, oppose or not allow control by the Municipal Tax Administration. The corresponding penalty is 0.50% of the declared capital and
will never be less than $5.71 and above $1,142.86. (amounts expressed in United States dollars);
However, the application of that fine and if the taxpayer persists in the refusal or opposition, the sanction will be the closure of the establishment, which will be lifted. immediately that you agree to allow 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 be taken.
Contracts for the Reporting and Sanctions Obligation
Art. 35.-Configure contraventions to 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 corresponding 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 the same as the one indicated in the first of the previous article.
Contraventions to Other Tax Obligations and Applicable Sanctions
Art. 36.-The contraventions in which the taxpayers, responsible or third parties incur by
violations of the tax obligations provided for in this Law, Laws or ordinances establishing Municipal Taxes and their Regulations, which do not They are classified in the preceding articles, will be sanctioned with a fine of $5.71 to $57.14, depending on the severity of the case and the economic capacity of the offender.
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CHAPTER III
MUNICIPAL TAX CRIME
Art. 37.-Municipal Tax Crimes are the conduct that is classified and sanctioned
as such in the Criminal Code or in Special Laws.
Current Tax Administration Acts Regarding Tax Crimes
Art. 38.-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
presume 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. 39.-If the Municipal Tax Administration has committed a tax offence affecting the Municipal Public Finance, it will supply the information obtained, if any and in
any case, will ask the Attorney General of the Republic initiating the criminal action corresponding to the competent court, without prejudice to the Municipal Council's particular name for the same effects.
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.
Appeal and Procedure Resource
Art. 41.-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 that has made the rating or pronounced the corresponding resolution within three days of its notification.
The processing of the resource specified in the preceding paragraph shall follow the rules that have been established for the same in Article 123 and following of the Municipal Tax Law.
TITLE VI CHAPTER I
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Final Provisions
Art. 42.-What is not foreseen in this Law will be subject to what is available in the Municipal Tax Law, in whatever case.
Art. 43.-All the amounts expressed in this article have been established in United States dollars or its equivalent in colones.
Art. 44.-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 the three days of March 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,
SEVENTH SECRETARY. EIGHTH SECRETARY.
PRESIDENTIAL HOUSE: San Salvador, at the thirty days of March of the year two thousand sixteen.
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PUBESQUIESE, Salvador Sánchez Cerén,
President of the Republic.
Ramon Aristides Valencia Arana,
Minister of Government and Territorial Development.
D. O. 60
Took N ° 411 Date: April 4, 2016
FN/geg 27-04-2016
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