Key Benefits:
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR
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DECREE NO 161
THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF EL SALVADOR,
CONSIDERING:
I.-That the high rates of violence and criminality that abaten families
Salvadoran, causing instability and anxiety, demand from the authorities, urgent responses through coordinated plans and efficient.
II.-That the criminal situation that the country is going through, " It prevents the citizenry from living a normal life in the satisfaction of their needs, because it shows a serious severity in the disturbances to security, the
tranquility and public peace, limiting the exercise of fundamental rights of the population, such as life, property, education, free transit, work, among others.
III.-That the State must assure the inhabitants of the Republic the enjoyment of their rights and, in general, of their legal goods, and must adopt measures to comprehensively and front-end existing criminality and implement
plans
IV.-That inevitably, every effective plan to combat crime demands
investment of financial resources to be successful, and being that the Constitution of the Republic authorizes the creation of tax obligations in an equitable way, it is appropriate to make a special contribution to the
profits, destined exclusively against the fight against crime.
BY TANTO,
in use of its faculties Constitutional and on the initiative of the Deputy Guillermo Gallegos.
DECRETA the following:
SPECIAL CONTRIBUTION BILL TO THE BIG CONTRIBUTORS FOR THE CITIZEN SECURITY PLAN
Art. 1. This Law is intended to establish a special contribution by the large contributors, which will allow the financing and implementation of the citizens ' security plan.
Art. 2.-The resources from this special contribution will be used solely and exclusively for citizen security and coexistence, which will be realized among other benefits in strengthened security institutions, in the enjoyment of efficient institutional services for the
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prevention of violence, recovery of public spaces, and reduction of The reduction in the number of children, adolescents and young people who do not study and do not work, the
reduction of violence in the family and abuse against women, the promotion of alternative conflict resolution In the case of the European Union, the Commission has been in a position to crime investigations, strengthening of control and improvement of conditions in the centers
penitentiary, the development of programs for the reintegration and prevention of crime, the strengthening of capacities for the protection, care and repair of victims and the improvement of the justice system; all of which will result in benefits such as the facilitation of activities
economic, the creation and conservation of job opportunities, property protection and the maintenance or increase of their value.
Previous activities prior to the authorization of the President of the Republic, will be implemented by various public sector institutions and municipalities, based on specific projects for this purpose; citizen and cohabitation.
Art. 3.-The funds received by the Special Contribution referred to in this Law shall be incorporated into the budget of the Finance Ministry for the corresponding fiscal year, and shall be created
identify the allocation of the resources and the destination, as set out in the preceding article.
That allocation may be extended, subject to legislative approval, with excess of the amount of
the revenue to be collected in concept of the special contribution.
Art. 4.-The special contribution for citizen security will be generated by the
obtaining net profits equal to or greater than 500 thousand dollars from the United States of America (US$ 500,000.00), and will be calculated by applying the five percent (5%) on the total amount of the same, obtained by any legal person, persons unions, irregular societies
in fact, domiciled or not.
Art. 5.-All that under this Law is subject to the special contribution, whether registered or not, is obliged to report, for each tax year, to the Directorate General of Internal Revenue (DGII), and by means of the form issued by the Total net profit and the payment of
the special contribution if the profit is equal to or greater than FIVE HUNDRED THOUSAND DOLLARS OF THE UNITED STATES OF AMERICA (US$ 500,000.00).
Art. 6.-In order to comply with what this law establishes, especially in the matter of sanctions, expiration and procedure,
provisions contained in the Code shall apply in respect of this special contribution
Tax, and any other tax legal body that is relevant.The Tax Administration will issue the regulations that facilitate the application of this Law, establishing in it among others, the manner in which the holds and controls that are necessary.
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Art. 7. This Law shall prevail over any legal body that is contrary to it, in relation to the
elements that make up the special contribution.
Art. 8. This Decree shall enter into force eight days after its publication in the Official Journal and its effects shall last for a period of five years.
GIVEN IN THE BLUE HALL OF THE LEGISLATIVE PALACE. San Salvador, at the twenty-nine days of October of the year two thousand fifteen.
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.
CASA PRESIDENTIAL: San Salvador, four days of the month of November of the year two thousand fifteen.
PUBESQUIESE,
Salvador Sánchez Cerén, President of the Republic.
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Juan Ramon Carlos Enrique Cáceres Chávez, Minister of Finance.
D. O. N ° 203
TOO N ° 409 DATE: November 5, 2015
FN/pch 30-11-2015
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