Read the untranslated law here: http://www.asamblea.gob.sv/eparlamento/indice-legislativo/buscador-de-documentos-legislativos/ley-de-impuestos-municipales-a-la-actividad-economica-del-municipio-de-santiago-de-maria-del-departamento-de-usulutan/archivo_documento_legislativo
1 DECREE No. 297
THE LEGISLATURE OF THE REPUBLIC OF EL SALVADOR, CONSIDERING
I.- in Articles 133 paragraph 4, 203 paragraph 1 and 204 paragraph 6 of the Constitution of the Republic and Article 2 of the General tax Law Municipal
general principles for the Municipalities Act to exercise their initiative and develop its tax rate and proposing it to the consideration of the State Authority.
II.- That pursuant to the Municipal Tax Code, Municipal taxes should be based on the economic capacity of taxpayers
and the principles of generality, equality, fair distribution of the tax burden and no confiscation .
III It is desirable in the interests of the Municipality of Santiago de Maria, Usulutan Department, enact a new law to update the current tax rate in order to get a better revenue from the application of that law, for the benefit of its citizens
contributing to local development.
in exercise of its constitutional powers and initiative of the Municipal Department of Usulutan
Deputies and Norman Noel Quijano González, Mario Antonio Lopez Ponce, Ricardo Ernesto Godoy Peñate Council of Santiago de Maria, Juan Manuel de Jesus Flores Cornejo, Valentin Aristides Corpeño, Carlos Alberto García, Ana Lucia Martinez Baires, Guadalupe Antonio Vasquez Martinez, Juan Pablo Herrera
Rivas, Cristina López, Rigoberto Soto Manuel Lazo, Jose Gabriel Murillo Duarte, Gustavo Danilo Acosta Martinez, Carlos Alberto Palma Zaldaña, Francisco José Rivera Chacon, Jose Mario Mirasol Crystals, Lisseth Palma Arely Ana Figueroa and Marina Castro.
MUNICIPAL TAX LAW OF SANTIAGO DE MARÍA, Usulutan
TITLE I GENERAL PROVISIONS SOLE CHAPTER
Art Object of the Act. 1. This Act is to establish the regulatory framework and the legal procedures required the municipality to exercise and develop their taxing powers in the field of 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 Code.
Powers of Art City Council. 2. For the best implementation of this Act, shall be observed in pertinent
all those laws that are applicable, the City Council is empowered also to issue additional regulations as may be necessary to clarify any situation not foreseen provided that the purpose of these should aim to facilitate the implementation of that law.
Municipal taxes Art. 3. Municipal taxes are the taxes levied by the municipality without any individualized consideration.
Active subject of tax liability
Art. 4. It will be an active subject of the Municipal Tax obligation, the Municipality of Santiago de Maria, in its capacity as creditor of the respective taxes. Taxpayer
Tax Liability Art. 5. It will be taxable to the Municipal Tax obligation under this Act, the natural or legal person holding equity in the municipality and use it to perform any gainful economic activity and according to this Law is obliged to comply with the
cash benefits, either as a taxpayer or responsible.
For the purposes of the application of this Act, taxpayers are also considered community property
, estates, trusts, companies and other groups made or heritage authorities, which even when under common law devoid of personality legal are credited as subjects of rights and obligations. Also considered taxable
under this Act, the autonomous institutions, including the Executive Hydroelectric Commission of the Lempa (CEL) and Autonomous Executive Port Commission (CEPA). Taxpayer
Art. 6. It is understood by the taxpayer, the taxpayer for which verified the fact
generator of tax liability.
Natural and legal persons temporarily or partially performed as an act of economic downturn trade, are understood covered in this article. Responsible
Art. 7. It is understood by responsible, who without taxpayer by express mandate of the Act must comply with his obligations.
Municipal Tax Period
Art. 8. 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 TAXABLE EVENT AND TAX BASE Taxable Event
Art. 9. 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 is obtained economic benefits, regardless of the respective acts, conventions or contracts that
generate have been perfected out of it.
For the purposes of this Act shall mean the total equity value of the assets
are held in the municipality for any economic activity, minus liabilities related thereto.
Art. 10. It is understood that as economic activity performed by natural or legal persons either individually or collectively, through commercial, industrial, financial, services, or of any nature, in order to obtain profit, whether these public
or private. AGRICULTURAL SECTOR ACTIVITIES
AGROPECUARIO-: Any agricultural production, cattle, swine, apiary, and poultry, resulting in raw products, semi-processed and processed products,
covering among others the following:
a. Farming; b. Cattle raising; c. Poultry farming;
D. Beekeeping; and. cunicultura; and, f. Other agricultural activities. Industrial- SECTOR INDUSTRIAL ACTIVITIES
Activities engaged in the extraction or production of raw materials or the transformation of these into semi-finished or finished products, including handicraft production
. For example:
a. Removing non-metallic and metallic minerals;
B. Manufacturing industries; c. Textiles, clothing and leather; d. Manufacture of transport equipment;
E. Generation and distribution of electricity, gas and water; F. Construction; and, g. Maquilar or coffee processing and the like.
Commercially SECTOR COMMERCIAL ACTIVITIES: Those engaged in the purchase and sale of goods, and all kinds of movable and immovable property. Including among others:
a. Trade in goods wholesale and retail trade; b. Storage and warehousing, excluding bonded warehouses; c. Telecommunication services, mail, shipping, telephony and telegraphy, television services
includes cable television, broadcasting and data transmission; d. Real estate; and, e. Pawnshops.
SERVICES SECTOR - SERVICE ACTIVITIES: Are all activities and onerous operations that provide professional, technical and logistical services which do not involve the production or
transaction of goods and merchandise, which means among other things the following :
a. Professional services;
B. Repairs and installations; c. rents; d. Services focusing primarily on business; and
e. Hostel and Tourism.
FINANCIAL SECTOR - FINANCING ACTIVITIES: The activities of the institutions
and Foreign Financial System, bag and brokerages, natural persons or legal entities engaged in raising funds for savings, investment and credit, foreign exchange, insurance, bonding, pawnshops and pawnshops, understanding that includes among others the following entities:
a. Banks; b. Thrifts and credit;
C. Credit union; d. Credit unions, cooperatives, limited liability companies with variable capital; and. financial institutions involved in the transfer of funds and card service credit and debit
; F. Bags, bags and commission brokers; g. Capitalization companies;
H. fiduciary; i. Insurers in general; j. Agents brokers; and
k. Pension fund managers.
PUBLIC SECTOR - Activities not adequately PUBLIC ADMINISTRATION, AND NON-GOVERNMENTAL ORGANIZATIONS
a. Public administration;
B. nongovernmental organizations; c. foreign institutions; and, d. ADESCOS.
Other non Contemplated are added to the above mentioned those economic activities covered by the Central Bank in government accounting and classification of economic activities of the Ministry of Finance. CHAPTER II
OF TAX EQUITY
the tax base Art. 11. For the purposes of this Act shall be construed as taxable income the value of stockholders' equity
Net, which is determined by deducting the equity reserves established by law, such as Legal Reserve, Labor Reserve; among others, within the limits set by law; likewise, be deducted from stockholders' equity the surplus revalued assets.
Companies engaged in two or more specific activities in this Act shall pay the corresponding tax at each of these activities.
shape Set the amount of tax
Art. 12. Monthly tax rates shall be established by a fixed fee and a variable that will be applied according to stockholders 'equity, according to the following table: Table
IF APPLICATION IS STOCKHOLDERS' EQUITY: MONTHLY RATE | || to $ 500.00 $ 2.86'll pay $ 500.01
From $ 1.50 to $ 3,000.00 plus $ 2.50 per thousand or fraction over $ 500.00 to $ 3.000.01
From $ 30,000.00 to $ 6.00 plus $ 3.00 per thousand or fraction thereof, over to $ 3,000.00
From $ 30.000.01 to $ 100,000.00 $ 6.00 plus $ 4.00 per thousand or fraction thereof, $ 30,000.00 surplus
From $ 100.000.01 to $ 200.000.00 $ 200.00 plus $ 4.50 per thousand or fraction over $ 100,000 .00
From $ 200.000.01 to $ 300,000.00 $ 250.00 plus $ 5.00 per thousand or fraction over $ 200,000.00 to $ 300.000.01
From $ 500.00 to $ 400,000.00 plus $ 5.00 per thousand or fraction over $ 300,000 .00
From $ 400.000.01 to $ 500,000.00 $ 550.00 plus $ 5.50 per thousand or fraction over $ 400,000.00 to $ 500.000.01
From $ 900.00 to $ 2.500.000.00 $ 5.50 per thousand more or fraction thereof, over 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 TITLE III OF THE MUNICIPAL TAX ADMINISTRATION OFFICIALS AND RESPONSIBILITIES OF TAXPAYERS
OBLIGATIONS CHAPTER I POWERS AND DUTIES OF DIRECTORS
Control Powers Art. 13. The Municipal Tax administration by 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
laid down in this Act, in accordance with the procedures set out in articles 82 and 89 of the Municipal Tax Code. Any information provided will be kept strictly confidential.
Sanction Art. 14. Taxpayers or persons responsible in the preceding article who refuse to allow and facilitate inspections, tests, checks and investigations or provide explanations, data and reports suministraren or deliberately false or inaccurate data, will be referred to
I punished in accordance with the provisions in this regard in Article 66 of the General Municipal Tax Law.
Body of Auditors and Art Reports. 15. To exercise the powers of inspection, the Municipal Administration will have a
The audit will is the set of actions that the Municipal Tax Administration performs
order to establish the real tax situation of taxpayers, both those who have submitted their corresponding affidavit as those who have not fact.
CHAPTER II OBLIGATIONS OF TAXPAYERS FORMAL
Duty of Information Art. 16.- Any owner or legal representative of commercial, industrial or other business establishments are required to give written notice to the Municipality, on the date of opening
establishment or activity in question, more within 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. 17. Any natural or legal person subject to the payment of Municipal Taxes, shall give notice to the Municipality, closing, transfer, change of address and any other event that results in the termination or variation of that tax, within the
following the fact that it is thirty days. Failure to comply with this obligation shall render liable the subject of tax payment thereof, unless they are covered by the acquirer, in cases of transfer.
It is authorized the City Council to officially close accounts 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. 18. Taxpayers subject to taxation based on equity, submitted to the Municipal Tax Administration duly and fully complete the information required in the respective
affidavit form, final balance for each fiscal year, as established by the Commercial code no later than three months after completion of that year in accordance with Art. 8 of this Act and all appropriate documentation to substantiate the deductions permitted under this Act.
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. 19. Taxable persons responsible, third parties and / or employees, are required to provide to the Municipal Audit the means and conditions required to perform audits, inspections and verifications
anywhere, such as agricultural establishments, commercial or industrial, offices, warehouses, others.
TITLE IV FORMS OF EXTINCTION OF LIABILITY AND MUNICIPAL TAX
MORA CHAPTER I
TAX FORMS OF EXTINCTION Art. 20. The forms of termination of the Municipal Tax obligation are:
a) Payment; b) Compensation; and, c) The statute of limitations.
9 CHAPTER II PAYMENT
Definition of Payment Art. 21. 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. 22. Payment can be made by the taxpayer, by the legal representative or by a third party; in the latter case, the third legal subrogation rights of the creditor.
Deadline for making payment
Art. 23. Payment must be paid no later than thirty days after completion of the exercise
tax, by filing the tax return before the Municipal Treasury, in the form defined by the City Council.
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.
Forms of Payment and Other Related Activities
Art. 24. 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 et seq
of the Tax Municipal.
CHAPTER III COMPENSATION Compensation Operation
Art. 25. 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 Articles 40 and 41 of the Municipal Tax Code.
CHAPTER IV PRESCRIPTION Prescription EXTINCTIVE O liberatory
extinguishing Shares or Rights
Art. 26. The prescription which extinguishes the shares or rights, requires only a certain length of time which has not been exercised such actions.
Prescription Law of the Municipality to demand payment of taxes
Art. 27. The right of the municipality to demand payment of municipal taxes and accessories, barred 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. 28. 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. 29. It is understood that the taxpayer falls in arrears in the payment of taxes, if not
Effected, and the same elapse within more than thirty days without verifying such payment; 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 following the conclusion of regular payment 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.
The payment Undue or Excess
Art. 30. 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 future tax liabilities. TITLE V
KINDS OF SANCTIONS, of Infringements, PROCEDURES AND RESOURCES
CHAPTER I SANCTIONS Sanctions
Art classes. 31. For the Tax violations, the following sanctions are established:
B) Comiso species that have been the object or the means to commit the offense or infringement; and
c) Closure of the establishment, when appropriate. CHAPTER II
of Infringements Infringements to the obligation to declare and Corresponding Sanctions
Art. They shape 32.- contraventions of the obligation to declare tax to the Municipal Tax Administration:
1. Skip the tax return. The penalty is a fine equal to 5% of the undeclared tax and may never be less than $ 2.86. If the taxpayer proves no ability to pay the applicable fine will be $ 2.86. (
Amounts expressed in dollars of the United States of America);
2. Submitting false or incomplete statements. The penalty is a fine
20% of the unpaid tax and may never be less than $ 2.86. S i the taxpayer proves no ability to pay, the fine will be applied is $ 2.86. (Amounts expressed in dollars of the United States of America); and
3. extemporaneously file tax returns. The penalty shall be 2% of the tax declared after the deadline for each month or part month, that
has elapsed from the date on which the grace period for filing until the day he presented can not be less than $ 2.86. If the taxpayer proves no ability to pay, the fine will be applied is $ 1.14.
Infringements to the Obligation to Pay Penalties and Corresponding
Art. They shape 33.- contraventions of the obligation to pay municipal taxes, omitting the payment or pay off deadlines. The penalty is a fine of 5% of
tax, if you'll pay in the first three months past due; and if promissory note in the following months, the fine will be 10% of the tax.
In both cases, the minimum fine will be $ 2.86. (Amount in dollars of the United States of America). Infringements
obligation to allow control by the Municipal Tax Administration and Sanctions Corresponding
Art. They shape 34.- contraventions regarding the obligation to allow control by the Municipal Tax Administration:
1. Refuse, oppose or not allow control by the Municipal Tax Administration. The sanction that corresponds is 0.50% of stockholders' equity declared and
will never be less than $ 5.71 and not more than $ 1142.86. (Amounts expressed in dollars of the United States of America); However
and application of this penalty 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 35.- 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 appropriate legal or administrative provisions ordered; and
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. 36.- Violations incurred by taxpayers or third parties responsible for violations
Tax obligations under this Act, laws or ordinances that establish Municipal Taxes and regulations, which they would not typified in the preceding articles shall be punished a fine of $ 5.71 to $ 57.14, depending on the severity of the case and the economic capacity of the offender.
13 CHAPTER III
MUNICIPAL TAX CRIME Art. Municipal Tax 37.- constitute crimes behaviors that define and penalize
as such in the Penal Code or special laws.
Proceedings of the Municipal Tax Administration regarding tax crimes
Art. 38.- Without prejudice to punish acts that constitute violations Municipal Tax, if those same facts and others judgment of the Municipal Tax Administration, make
presume the existence of a tax offense, which prejudiced the Treasury Municipal . 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. 39. If the judgment of the Municipal Tax Administration has committed a tax offense concerning the Municipal Treasury, will provide the information obtained, if there is any and
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.
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.
Appeal and Procedure
Art. 41. 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 days after its notification.
The processing resource specified in the preceding paragraph shall follow the rules for the same have been established in Article 123 and following of the General Tax Law Municipal. TITLE VI CHAPTER I
Final Provisions Art. 42.- matters not provided for in this Act shall be subject to what is provided in the General Municipal Tax Act, as may be appropriate and.
Art. 43.- All amounts expressed in this article have been established in dollars of the United States of America 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 ROOM OF THE LEGISLATIVE PALACE: San Salvador, on the third day of March 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 REYES ERNESTO MOLINA,
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 thirtieth day of March in the year two thousand and sixteen.
published, Salvador Sanchez Ceren,
President of the Republic.
Ramon Aristides Valencia Arana,
Minister of Interior and Territorial Development.
OJ No. 60 Volume No. 411 Date: April 4, 2016
FN / geg 27/04/2016
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