Read the untranslated law here: http://www.asamblea.gob.sv/eparlamento/indice-legislativo/buscador-de-documentos-legislativos/reformase-la-ley-de-presupuesto-para-incorporar-us-6-431-810.00-en-varias-instituciones-del-sector-publico/archivo_documento_legislativo
DECREE No. 912 THE LEGISLATURE OF THE REPUBLIC OF EL SALVADOR, CONSIDERING
I.- by Legislative Decree No. 522, dated October 31, 2013 published in the Official Gazette No. 225, Volume No. 401 of December 2 of that year, the Budget Act for Fiscal year Fiscal 2014 was voted, by a value of FOUR THOUSAND SIX HUNDRED SEVENTY-NINE MILLION FIVE HUNDRED SEVENTEEN THOUSAND SIX HUNDRED SEVENTY 00 / 100 DOLLARS OF THE UNITED STATES OF AMERICA (US $ 4,679,517,670.00).
II.- by Legislative Decree No. 793, dated September 4, 2014, published in the Official Gazette No. 166, Volume No. 404, 9 the same year, the Transitional Law was adopted to facilitate compliance volunteer Tax and Customs Obligations, with the intention of allowing a period of three months to taxpayers of taxes administered by the Directorate General of Internal Revenue and the Directorate General of Customs, to effect payment of the original taxes or complementary who owe the Treasury of the Republic, or has declared credit balances in an amount greater than that legally belong, for periods prior period, the date or period for liquidating or filing has expired prior to the date of enactment of this Act.
III.- that the application of that Transitory Law has generated additional resources in different income sources, which were not considered in the estimates of the Budget Law in force, so by Legislative Decree No. 833, dated October 30, 2014, published in the Official Gazette No. 203, Volume No. 405, 31 of the same year, resources for US $ 5,172,738.00 were incorporated, in order to meet some basic needs in Institutions Public Sector did not have the respective financing.
IV.- That to date, additional income referred to in the preceding recital are recorded and that according to reports issued by the Directorate General of Treasury amounted to SIX MILLION FOUR HUNDRED THIRTY ONE THOUSAND DOLLARS TEN 00/100 UNITED STATES OF AMERICA (US $ 6,431,810.00); in addition, there are additional demands on resources in some public sector institutions that do not have budgetary allocations.
V. That the purpose of enabling the use of additional revenues and address some priority needs that do not have adequate funding, it becomes essential to change the current Budget Act of 2014, in order to incorporate in Section II - INCOME, the amount of SIX MILLION FOUR HUNDRED THIRTY ONE HUNDRED TEN THOUSAND DOLLARS 00/100 UNITED STATES oF AMERICA (US $ 6,431,810.00) and in Section III -
2 in the share Bouquet of National Defense, the amount of SIX MILLION FOUR HUNDRED AND THIRTY is added TEN THOUSAND EIGHT HUNDRED DOLLARS 00/100 UNITED STATES OF AMERICA (US $ 6,431,810.00).
in exercise of its constitutional powers and initiative of the President of the Republic, through the Minister of Finance. DECREES
Art. 1. In the Budget Law in force, section- A GENERAL STATE BUDGET, the following modifications are made:
A) In section II - INCOME, in the areas listed Accounts and then auméntanse sources which are indicated by specific amounts indicated: Heading 11
Account 111 Income Tax
11101 189.402 salaried individuals
11102 Natural self-employed persons
661.243 11103 Legal Entities 4,756,198
11104 by withholdings 5,979 Individuals and Legal 112
Account transfer Tax Real Estate transfer
11201 Real Estate Account 113 607
Foreign Trade Tax
11301 331.213 import tariffs
Account Transfer Tax 114 Chattel and 11401 Provision of Services
About 131.003 Internal Transactions Transactions 11402 About 6,996
Foreign 11403 About Internal Transactions via Retention and Perception 5,564
3 115 Tax Account Specific Products Specific
11501 Alcohol and Alcoholic Beverages
11509 30.156 Ad-valorem on Alcohol and Alcoholic Beverages 3,514
11516 Ad valorem Firearms, Ammunition , Explosives and Related Articles 119 13,129
Account Advance Income Tax on Income 11901
78.022 Salaried Individuals on Income 11903 Natural self-employed persons
11905 about 45.182 Income Legal persons and Other 58.081
11907 About Natural persons Income 10,319
Go 15 Financial Income and Other:
Account Penalties and Interest 153
15301 Mora Mora Fines for Tax
53.430 15399 50.181 Various Penalties and Interest Account
157 Other income not classified || | 15799 Miscellaneous Income 1,591 Total 6,431,810
B) in paragraph III - eXPENSES in the share Bouquet of National Defense, literal B. Resource Allocation, increméntanse allocations expenses listed below :
BOUQUET OF NATIONAL DEFENSE 4. Budget Allocation by Category Grouping, Source of Funding and Economic Destination, thus:
Budget Unit and Budget Line Encryption Working 51 02 Compensation
2014-0900-1-02-01-21-1 Institutional Operations Management Operations Army General Fund and Institutional Support |
|| 6,431,810 6,431,810 6,431,810 Total
Art. 2. This Decree shall enter into force from the day of its publication in the Official Journal.
GIVEN IN THE BLUE ROOM OF THE LEGISLATIVE PALACE: San Salvador, on the eighteenth day of December in the year two thousand and fourteen.
OTHON Sigfrido Reyes Morales, president.
LUIS VALDEZ ENRIQUE ALBERTO SOTO, GUILLERMO ANTONIO NAVARRETE GALLEGOS, FIRST VICE. SECOND VICE PRESIDENT.
MERINO JOSE FRANCISCO LOPEZ, MENDOZA PEÑA LORENA GUADALUPE, THIRD VICE. FOURTH VICE.
CARLOS ARMANDO REYES RAMOS, FIFTH VICE.
GUILLERMO FRANCISCO MATA BENNETT, MENJIVAR VICENTE MANUEL ESQUIVEL, first secretary. Second Secretary.
SALGADO SANDRA MARLENE GARCIA, JOSE RAFAEL MACHUCA Zelaya, Third Secretary. Fourth secretary.
IRMA VASQUEZ PALACIOS LOURDES, ERNESTO ANTONIO ANGULO MILE, QUINTA Secretariat. SIXTH SECRETARY. JOSE FRANCISCO
ZABLAH SAFIE, ORANTES SERAFIN JOSE RODRIGUEZ, seventh Secretary. EIGHTH SECRETARY.
PRESIDENTIAL HOUSE: San Salvador, on the nineteenth day of December in the year two thousand and fourteen.
Oscar Samuel Ortiz Ascencio, Vice President,
Manager of the Presidential Office.
Juan Ramon Caceres Carlos Enrique Chavez, Minister of Finance.
Tomo OJ No. 238 No. 405 Date: December 19, 2014 SV
geg 09/02/2015 LEGISLATIVE INDEX
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