Special Tax Law For Coexistence And Citizen Security.

Original Language Title: LEY DE CONTRIBUCIÓN ESPECIAL PARA LA SEGURIDAD CIUDADANA Y CONVIVENCIA.

Read the untranslated law here: http://www.asamblea.gob.sv/eparlamento/indice-legislativo/buscador-de-documentos-legislativos/ley-de-contribucion-especial-para-la-seguridad-ciudadana-y-convivencia/archivo_documento_legislativo



1 Decree N ° 162, the Legislative Assembly of the Republic of EL SALVADOR: I.-that according to the article 2 of the Constitution of the Republic, everyone has the right to life, to physical and moral integrity, freedom, security, work, property and possession, and to be protected in the preservation and defense of them.
II. in accordance with article 131, Ordinal 6th of the Constitution of the Republic, corresponds to the legislature enact taxes, fees and other contributions of all kinds of goods, services and income, in equitable relationship.
III.-which in recent years has been a serious worsening in the field of crime in the country and in the region, because of the emergence of new forms of criminality, which are characterized by being organized type and in some cases, that transcend national borders gradually.
IV.-that these criminal organizations, as it has declared the constitutional jurisprudence, through systematic, widespread, indiscriminate violence and organized use, intended to intimidate large sectors of the population, in order to affect the structures of the nation and especially to limit the exercise of the fundamental rights of the population, such as the life, property, education , freedom of movement, work, among others. thereby threatening the rule of law.
V that the designated exceptional situation, it is necessary that the State, because of its obligation to Constitution of the inhabitants of the Republic ensure the enjoyment of their rights and, in general, their legal property, adopt a series of measures to combat these new forms of criminality in an integral way and implements in addition plans and policies aimed at the prevention of violence control and criminal prosecution, rehabilitation and reintegration, protection and attention to victims and institutional strengthening, in order to make El Salvador a country safe and free of violence.
VI.-that the consensus of State institutions, broad sectors of organized civil society, political parties, churches, academia, media and international organizations, a comprehensive plan and articulation of national scope, called El Salvador Insurance Plan, to respond to the structural factors of violence and criminality in the country have been which provides concrete results in the immediate, short, medium and long term. To achieve its results, that plan considered, around established hubs, a series of articulated actions that require significant financial resources 2 input.
VII.-that nowadays, ordinary public finances are not sufficient to contribute towards the implementation of the actions prioritized security plan citizenship and coexistence said, making it necessary to impose, on a temporary basis, a special contribution, which will serve as a contribution to constitute a special fund, with which general interest will satisfy , through the realization of works and special activities of the State reporting benefits and direct benefits to the population.
VIII.-that the benefits of the special contribution for the obliged to your payment will be realized in the facilitation of their economic activities, the creation and preservation of opportunities for work, the receipt of their properties and the maintenance or increase in its value, among others, which ultimately will improve the conditions for their comprehensive development.
IX. Recognizing the economic content determinant, as manifestation of wealth, involving the acquisition and use of the services of telecommunications in all its forms, as well as the relevant and progressive degree of overcrowding that has acquired in our days, is relevant to the special contribution to establish serious users of such services, related to the fixed and mobile telephony , television by subscription by wire or wireless or any other physical medium, the transmission of data between two or more points related to information provided by the user, without any change of end-to-end in the form or content of the information, as well as the acquisition of technological devices, terminals and devices that allow the use of such services.
Therefore, use of his constitutional powers and at the initiative of the President of the Republic, by the Minister of finance.
DECREES the following: law of contribution special for the security citizen and living object of the law article 1.-the present law aims at the establishment of a special contribution for the citizen security and coexistence, which will fall on the acquisition or use of telecommunications services in all its forms, irrespective of the technological means, terminals, devices or devices used for consumption According to the scope set out in this law; and, on the transfer of any technological device, terminals, devices and accessories which allow the use of telecommunication services.

3. for the purposes of this law, shall mean telecommunications services, all offered to the public in general in all its forms, whether it is transmitted by wire or wireless or other physical means; including, but not limited to fixed and mobile telephony TV subscription, satellite services and data transmission.
Other technical terms used in this law, related to the services of telecommunications in all its forms, shall be read in accordance with the provisions of the Telecommunications Act and its regulations, unless another definition which is expressly established in this law.
Declaration of interest public Art. 2-declare need and public interest the implementation of measures envisaged in the El Salvador Insurance Plan, which articulates efforts priority of the State and private entities for the prevention of violence, control and criminal prosecution, rehabilitation and social integration, care and protection of victims and institutional strengthening of the competent bodies.
Facts generators Art.3.-established a special contribution to citizen security and coexistence, on special contribution, which made generators will be the following: to) the payment of public fixed and mobile telephony services;
(b) payment for the lease or any form of subscription television services, whether they are received by wire, wireless or other physical means;
(c) payment for the lease or any mode of procurement of services of data transmission between two or more points related to information provided by the user;
(d) transfer any title, import or internment of technological devices, terminals or appliances and accessories which allow the use of the services referred to in this article, understanding is including, but not limited to: electronic tablets, apparatus, fixed or mobile terminals, cards containing the subscriber identification module (SIM) and other accessories, as they are given in lease or bailment , with the exception of computers or electronic computers and televisions; (and e) removal or reversal of technological devices, terminals or appliances and accessories which allow the use of the services mentioned in this provision, which are attached to the realisable asset of the suppliers of such goods; as well as the consumption of services of telecommunications in all its forms, produced by the same suppliers, made destined for consumption or use personal or of partners, managers, representatives or staff of the company, a family group of any of them or in favour of third parties free of charge.

4 payments of services referred to in the literal to), b), c) of this provision, shall constitute special contribution made generators when services are contracted in the country.
Means that service is engaged in the country, when the activity that generates the service started or developed, including collect calls completed in the country and roaming (roaming).
Subjects liabilities article 4.-are subject passive special contribution which regulates this law and therefore obliged to the payment of the same, as follows: to) users and resellers of telecommunications services in all its forms, irrespective of the technological means used for its use and forms of recruitment for the reception of them, already be provided by natural or juridical persons who are operators of commercial telecommunications networks;
(b) purchasers of any technological, terminal device or appliance and accessories which allow the use of services of telecommunications in all its forms, including lease or bailment;
(c) importers or internadores of any technological, terminal device or appliance and accessories which allow the use of telecommunications services in its various forms;

(d) the representatives of the users of telecommunications services and that under his orders or instructions must use telecommunications systems; (and, e) taxpayers engaged in the provision of telecommunications services carried out the removal or reversal of technological devices, terminals or appliances and accessories which allow the use of telecommunications services, as well as those who carried out the self-consumption of telecommunications services produced by them.
Will not have the quality of passive subjects of special contribution: to) the consular, diplomatic missions, foreign diplomatic and consular personnel accredited in the country, under the principle of reciprocity; international organizations, agencies of development or cooperation of States or foreign countries; and, b) taxable persons that engage in the activity of centres calls international, known in the trade as "call center" or "contact center", who are enjoying the benefits of the law of international services.

5 agents of retention article 5.-are responsible for payment of the special, withholding agents as a contribution: to) the providers of telecommunications services in all its forms, whether they are provided separately or integrated plans, including two or more services;
(b) providers of television services by subscription, by wire, wireless or other physical means;
(c) service providers of data transmission between two or more points related to information provided by the user, by any means or technological means; and, (d) taxable persons transferred technological devices, terminals or appliances and accessories thereof, that allow the use of the services referred to in article 3 of this law, is understood, but not limited to: fixed or mobile terminals electronic tablets, appliances and accessories thereof, including those which are given in lease or bailment.
The Directorate General of internal revenue is empowered to appoint, by resolution, as responsible, as withholding agents of the concerned special contribution, other subjects other than those referred first of this article.
The withholding agent is responsible for solidarity by the payment of the special tax.
The aforementioned special contribution shall be retained by retention agents in the moment in which the same eligibility.
Time will cause the special contribution article 6.-the special contribution is understood caused: to) in telecommunications services in all its forms, at the time when payment thereof;
((((b) in transfers, when delivered the technological, terminal device or appliance that allows the use of the services referred to in the literal to), b), c) of article 3 of this law, in any capacity, or when payment, whichever comes first;
(c) in imports and final international referred to in this law, where the import is or final internment;
(d) in the services and transfers, whose consideration agreed under partial payment, special contribution will cause at the time of the partial payment. 6 in the form of prepaid telecommunication services, will be deemed caused the special contribution at the time of the payment of the same; (and e) on the removal or deallocation of technological devices, terminals, devices and accessories which allow the use of telecommunications services in all its forms, means caused the special contribution on the date of the removal of the concerned goods. In the consumption of the services that are produced by the same providers, the contribution will cause when he is check the use or use of these services.
Tax base and aliquot article 7.-the aliquot of the special contribution is a five percent (5%) and applies to the taxable income determined by this law.
The tax base of the various generators made special contribution will be the value of the consideration, excluding tax the transfer of goods and chattels and the provision of services and present special contribution. For services agreed with partial payment, the tax base is the value of each partial consideration.
In the case of telecommunications services provided in an integrated manner or convergence to determine the taxable base, joins all the values of the considerations by each service, monthly period or partial payment, corresponding to the same borrower subject.
In cases of withdrawal or deallocation of technological devices, terminals or appliances and their accessories and consumption of telecommunications services in all its forms, the tax base is the value provider assigned them as price for sale to the public, according to documents and accounting records and in the absence of these, the current market price.
For imports and final international referred to in this law, the taxable income is the amount resulting Add customs duties that correspond to the customs value.
Obligations of the agent retention article 8.-the withholding agents are required to: a. retain the special contribution related to different generators acts regulated under this Act;
b. record the transactions that are subject to retention with the following specifications: 1. name of the user of the services;
2. period of delivery of services;

3-7. Kinds of services provided;
4 amount charged to the user, excluding VAT and special contribution;
5. value of the applied special contribution;
6 sequential number of the issued document authorized by the DGII;
7. phone number in the name of the user, if any;
8 account number by the service, as applicable; and, 9. The transferred unit, in the relevant identification.
Such registration must be available to the Directorate General of internal revenue, when it required in the exercise of their functions of audit, inspection, investigation and control;
c. issue and deliver to the taxpayer the document stating the individual or cumulative special withheld at the request of the user. The issuance of the record shall include a monthly period. The Directorate General of internal revenue may authorize another mechanism to document the special contribution;
d. make the return of the retentions made improperly or excessively taxpayers, even when they are the product of a fraudulent transaction at the expense of the user;
e submit affidavit for monthly tax period, via electronic form provided that the tax authorities make available, learning at the same time the amount of the special contribution that has retained f. Any other obligation which set the General direction of internal revenue, necessary for the effective control of special contribution.
Declaration and whole article 9.-the tax period shall be a calendar month. Retention agents will be required to submit an affidavit to the tax administration, with form by electronic means and under technical specifications stating this. Operations taxable and exempt, shall be entered in the affidavit the value of the taxable income of the payments and retentions of the special contribution made. The presentation of the Declaration remains although the withholding agent have not done transactions taxed in the tax period.
Retentions of the special contribution made by the withholding agent must be aware of the State General Fund, by affidavit, which shall be submitted within the legal deadline of the first ten working days of completion of the tax period.

8. the special levy on imports and final international will be paid to the Directorate General of customs, in the very act in which the taxes are settled.
The special contributions paid at the time of import or internment of this Act dealing with goods which are subsequently transferred to the use of telecommunications services, may be credited against the liquidation of the contribution that will result in the taxpayer or tax agent retention Manager period.
The special contribution contained in this law does not constitute for taxable persons, costs or expenses deductible for income tax purposes.
Administration of the special contribution article 10.-the administration of the special contribution established in this law shall be responsible to the tax administration, according to the tax code.
Fate of the special contribution article 11.-the proceeds of this special contribution will be used exclusively for security citizenship and coexistence, which will be made among other benefits in strengthened security institutions, in the enjoyment of efficient institutional services for the

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 resolution of neighbourhood conflicts, increasing the effective prosecution of serious crimes , the reduction of the delay in investigations of crimes, strengthening control and the improvement of the conditions in the 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 12.-the budgetary allocation funds collected for the special contributions referred to in article 3 of 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.

9 National Council of citizen security and coexistence article 13.-the Council national of citizen security and coexistence may recommend priorities for the implementation of the funds from the special contribution.
The Ministry of finance and the implementing units, fashion quarterly, must submit a report to the National Council of citizen security and coexistence usage and outturn of funds raised and their results; without prejudice to the control of the Court of accounts of the Republic.
Application of the tax code and laws tax article 14.-in order to give compliance to this law provisions, especially in terms of sanctions, revocation or procedure, shall apply in respect this special contribution provisions in the tax code, Central American Uniform Customs Code, special law to punish customs offences, customs laws and any other tax legal body that is 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. For these purposes, you can rely on the General Superintendence of electricity and telecommunications.
Pre-eminence of this law article 15.-the present law shall prevail above all legal body that counteract it, in relation to the elements making up the special contribution.
Entry into force article 16.-the present 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, 10 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.
Juan Ramon Carlos Enrique Caceres Chavez, Minister of finance.
D. O. N ° 203 volume N ° 409 date: November 5, 2015 JQ/geg 25-11-2015 legislative index