Law Of Special Contribution To The Large Contributors To The Citizen Security Plan.

Original Language Title: LEY DE CONTRIBUCIÓN ESPECIAL A LOS GRANDES CONTRIBUYENTES PARA EL PLAN DE SEGURIDAD CIUDADANA.

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Read the untranslated law here: http://www.asamblea.gob.sv/eparlamento/indice-legislativo/buscador-de-documentos-legislativos/ley-de-contribucion-especial-a-los-grandes-contribuyentes-para-el-plan-de-seguridad-ciudadana-1/archivo_documento_legislativo

1 Decree N ° 161, the Legislative Assembly of the Republic of EL SALVADOR: I.-that the high rates of violence and crime that tear up the Salvadoran families, causing instability and anxiety, demand on the part of the authorities, urgent responses through coordinated and efficient plans.
II.-that the criminal situation which traverses the country, citizenship prevents a normal life in the satisfaction of their needs, as it is noted a gravity accentuated in the disturbances to the security, the tranquility and the public peace, limiting the exercise of the fundamental rights of the population, such as the life, property, education, freedom of movement, work , among others.
III.-that the State must ensure the inhabitants of the Republic the enjoyment of their rights and, in general, of their legal property, and must take steps to fight in comprehensive manner front existing crime and implement plans that ensure the public safety.
IV. inevitably, all effective crime fighting plan requiring investment of financial resources to be successful, and that the Constitution authorizes the creation of tax obligations in an equitable manner, is coming to establish a special contribution to profits, intended exclusively for combat against crime.
Therefore, use of his constitutional powers and at the initiative of the Deputy Guillermo Gallegos.
DECREES the following: law of contribution special to LOS large taxpayers for the PLAN of security citizen article 1.-the present law aims at the establishment of a special contribution by the large taxpayers, enabling the financing and implementation of the plan of citizen security.
Article 2.-the proceeds of this special contribution will be used exclusively for security citizenship and coexistence, which shall state among other benefits in strengthened security institutions, in the enjoyment of efficient institutional services for the 2 prevention of violence, the recovery of public spaces and the reduction of the crime incidence in these, reducing the number of children adolescents and young people who do not study and do not work, the reduction in family violence and abuse against women, the promotion of alternative conflict resolution neighborhood, the increase in the effective prosecution of serious crimes, the reduction of the delay in investigations of crimes, strengthening control and the improvement of the conditions in prisons , the development of programmes of rehabilitation and crime prevention, strengthening of capacities for the protection, care and reparations for the victims and the improvement of the system of administration of Justice; all of which will result in benefits such as the facilitation of economic activities, the creation and preservation of opportunities for work, the receipt of property and maintenance or increase in its value.
Activities previous authorization of the President of the Republic, shall be implemented by various institutions of the public sector and municipalities, based on specific projects referred to in the safety plans civic and coexistence.
Article 3.-the funds collected for the special contributions referred to in this law, will be incorporated within the budget of the finance sector, for the fiscal year corresponding to the budget structure that identifies the allocation of resources and the destination, as established in the preceding article must be created.
Such assignment may be extended, legislative approval, with the excess of the amount of revenue received in respect of the special contribution.
Article 4.-the special contribution for the citizen security shall be operative obtaining net profits equal to or greater than five hundred thousand dollars of the United States of AMERICA (US$ 500,000.00), and shall be calculated by applying the rate of five per cent (5%) on the total amount thereof, obtained by any legal person, persons, irregular societies in fact unions residing or not.
Article 5.-anyone who under this Act is subject to special contribution, whether registered or not, is obliged to report, for each tax year, with the General Directorate of internal taxes (DGII), and via form issued by it, of the total of your net earnings and the payment of special contribution if that gain is equal to or greater than five hundred thousand dollars of the United States of AMERICA (US$ 500,000.00).
Article 6.-in order to comply to what this law, especially in terms of sanctions, revocation or procedure, shall apply this special contribution regarding provisions in the tax code, and any other tax legal body that relevant.
The tax administration will issue regulations that will facilitate the implementation of this law, establishing therein, among others, the form must be how retentions and controls that are necessary.

3 article 7.-this law will prevail above all legal body that counteract it, in relation to the elements making up the special contribution.
Article 8.-this Decree shall enter into force eight days after its publication in the official journal and its effects will last for a period of five years.
GIVEN IN THE BLUE ROOM OF THE LEGISLATIVE PALACE. San Salvador, twenty-nine days of the month of October in the year two thousand and fifteen.
LORRAINE GUADALUPE PENA MENDOZA, PRESIDENT.
GUILLERMO ANTONIO GALLEGOS NAVARRETE, ANA VILMA ALBANEZ DE ESCOBAR, SENIOR VICE PRESIDENT. SECOND VICE PRESIDENT.
JOSE SERAFIN RODRIGUEZ ORANTES, NORMAN NOEL QUIJANO GONZÁLEZ, THIRD VICE-PRESIDENT. FOURTH VICE PRESIDENT.
SANTIAGO FLORES ALFARO, FIFTH VICE PRESIDENT.
WILLIAM FRANCISCO MATA BENNETT, DAVID ERNESTO REYES MOLINA, FIRST SECRETARY. SECOND SECRETARY.
MARIO ALBERTO TENORIO GUERRERO, REYNALDO ANTONIO LOPEZ CARDOZA, THIRD SECRETARY. FOURTH SECRETARY.
JACKELINE NOEMI RIVERA AVALOS, JORGE ALBERTO ESCOBAR BERNAL, FIFTH SECRETARY. SIXTH SECRETARY.
ABILIO ORESTES RODRIGUEZ MENJIVAR, JOSE FRANCISCO MERINO LÓPEZ, SEVENTH SECRETARY. EIGHTH SECRETARY.
Presidential House: San Salvador, to the four days of the month of November in the year two thousand and fifteen.
PUBLISHED, Salvador Sanchez Ceren, President of the Republic.

4 Juan Ramon Carlos Enrique Caceres Chavez, Minister of finance.
D. O. N ° 203 volume N ° 409 date: November 5, 2015 FN/pch 30-11-2015 legislative index