ASSEMBLY-REPUBLIC OF EL SALVADOR

____________________________________________________________________ DECREE No. 833

THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF EL SALVADOR, CONSIDERING:

I. That by Legislative Decree No. 522, dated October 31, 2013, published in the Official Journal

N ° 225, Volume No. 401 of December 2 of that same year, the Budget Law for the

Fiscal Financial Year 2014 was voted, for a value of FOUR THOUSAND SIX HUNDRED AND SEVENTY NINE MILLION FIVE HUNDRED SEVENTEEN THOUSAND SIX HUNDRED AND SEVENTY 00/100 DOLLARS OF STATES

UNITED OF AMERICA (US$4, 679, 517,670.00).

II. That by Legislative Decree No. 793 dated September 4, 2014, published in Official Journal No. 166, Volume No. 404 of 9 of the same month and year, the Transitional Law to Facilitate the

Voluntary Compliance of Obligations was approved. Tax and Customs, with the purpose of granting a

deadline of three months to the taxable persons of the taxes administered by the Directorate General of Internal Revenue and the Directorate General of Customs, to make the payment of the taxes

original or complementary that they owe to the Republic of the Republic, or that has declared balances to a higher amount than is legally owned by you, corresponding to periods or exercises

above, the date or time of which you have settled or to present the declaration has expired prior to the

date of entry into validity of that Decree.

III. That the application of the aforementioned Transitional Law has generated additional resources in different sources of income, which were not considered in the estimates of the current Budget Law and

that according to reports issued by the General Direction of Treasury, amounting to FIVE MILLION

HUNDRED AND SEVENTY-TWO THOUSAND SEVEN HUNDRED AND THIRTY-EIGHT 00/100 DOLLARS OF THE UNITED STATES OF AMEICA (US$5, 172,738.00).

IV. That in order to optimize the use of these resources and to address some basic needs that

do not have financing in public sector institutions, it becomes indispensable to modify the Law of the Budget, Incorporate in Section II-REVENUE, the amount of CINCO

MILLIONS OF HUNDRED AND SEVENTY-TWO THOUSAND SEVEN HUNDRED AND THIRTY-EIGHT 00/100 DOLLARS OF

UNITED STATES OF AMERICA (US$5,172,738.00) and in Section III-EXPENSES, in part corresponding to the Presidency of the Republic, is added the amount of FIVE MILLION

SETTA AND TWO THOUSAND SEVEN HUNDRED AND THIRTY-EIGHT 00/100 DOLLARS FROM THE UNITED STATES OF AMERICA (US$5,172,738.00).

FOR TANTO,

in use of its Constitutional powers and on the initiative of the President of the Republic, through the

Minister of Finance.

DECCRETA:

Art. 1.-In the current Budget Law, Section-A GENERAL BUDGET OF THE STATE, the

modifications are introduced:

DECREE No. 833 .....................

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A) In section II-REVENUE, in the Items and Accounts listed below, increase the specific sources that are indicated by the amounts indicated:

Rubro 11 Taxes:

111 Income Tax Account

11101 Asalariated Natural Persons

142,216

11102 Non-Awage Natural Persons 826,910

11103 Legal Persons 2,134,668

Account 112 Real Estate Transfer Tax

11201 Real Estate Transfer

304

Account 113 Foreign Trade Tax

11301 Import Tariff

233,465

Account 114 Transfer of Furniture and Services Delivery

11401 About Transactions Internal

693,794

11402 On Foreign Transactions 314

11403 On Internal Transactions via Retention and Perception

5.591

Account 115 Tax on Specific Products

11501 Specific Alcohol and Alcoholic Drinks

5,000

11509 Ad-valorem on Alcohol and Alcoholic Drinks

3,453

11510 Ad-valorem on Beer

537

11511 ad-valorem on Tobacco Products 201

Account 119 Income Tax Advance

11901 On the Income of Natural Persons Asalariadas 787,149

11903 On the Income of Non-Awage Natural Persons 10,822

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11905 On the Income of Legal Persons and Other 83,437

11907 On Natural Persons Income 33,000

Rubro 15 Financial Income and Other:

Account 153 Multas and Interest Mora

15301 Multas by Tax Mora 3,415

15399 Multas and Interest Miscellaneous 12,326

Account 157 Other Unclassified Revenue

15799 Miscellaneous Revenue 172,229

Rubro 41 Income by Special Contributions:

Account 411 Contributions to Special Products

41104 Contribution Special for Tourism Promotion 23.907

Total 5,172,738

B) In section III-EXPENSES, in the part corresponding to the Presidency of the Republic, literal B. Allocation of Resources, increase the expense allocations listed below:

0500 REPUBLIC OF THE REPUBLIC

4. Budget Allocation by Pool, Financing Source, and Economic Destination,

reinforce the Grouping items, as follows:

Budget Unit and Budget Encryption Line of Work

54

Goods and Services Acquisitions

56

Current Transfers

Current Expenses

01 Institutional Management and Administration 3,990,238 3,990,238

2014-0500-1-01-02-21-1 General Fund Administration General 3,990,238 3,990,238

06 Secretariat of Culture 382,500 382,500

2014-0500-3-06-02-21-1 General Fund National Cultural Services

382,500 382,500

07 Support for Adkrit Institutions 800,000 800,000

2014-0500-3-07-01-21-1 General Fund National Institute of Sports El Salvador

800,000 800,000

DECREE No. 833 .....................

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Budget Unit and Budget Encryption Line of Work

54

Goods and Services Acquisitions

56

Current Transfers

Current Expenses

Total 4,372,738 800,000 5,172,738

Art. 2.-In Section B-SPECIAL BUDGETS, B. 1 Decentralised Institutions not

Business, section II-EXPENSES, increase the specific source of income and the expenditure allocations indicated, with the amount below points:

0501 NATIONAL INSTITUTE OF SPORTS OF EL SALVADOR

B.

Current Revenue 800,000

16 Current Transfers

162 Public Sector Current Transfers

1620500 Republic Presidency 800,000

Total 800,000

C. RESOURCE ALLOCATION

4. Budget Allocation by Pool, Financing Source, and Economic Destination,

strengthens the Grouping Wheel, as well:

Budget Unit and Budget Encryption Line

56

Current Transfers

Current Expenses

02 Sports Activities 800,000 800,000

2014-0501-3-02-04-21-1 General High Performance Sport Fund 800,000 800,000

Total 800,000 800,000

Art. 3.- This Decree shall enter into force from the day of its publication in the Official Journal.

GIVEN IN THE BLUE HALL OF THE LEGISLATIVE PALACE: San Salvador, at the thirty days of the month of October of the year two thousand fourteen

DECREE No. 833 .....................

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OTHON SIGFRIDO REYES MORALES, PRESIDENT.

ENRIQUE ALBERTO LUIS VALDES SOTO, GUILLERMO ANTONIO GALLEGOS NAVARRETE,

FIRST VICE PRESIDENT. SECOND VICE-PRESIDENT.

JOSÉ FRANCISCO MERINO LÓPEZ, LORENA GUADALUPE PEÑA MENDOZA,

THIRD VICE PRESIDENT. FOURTH VICE-PRESIDENT.

CARLOS ARMANDO REYES RAMOS, FIFTH VICE PRESIDENT.

GUILLERMO FRANCISCO MATA BENNETT, MANUEL VICENTE MENJÍVAR ESQUIVEL, FIRST SECRETARY. SECOND SECRETARY.

SANDRA MARLENE SALGADO GARCÍA, JOSÉ RAFAEL MACHUCA ZELAYA THIRD SECRETARY. FOURTH SECRETARY

IRMA LOURDES PALACIOS VÁSQUEZ, ERNESTO ANTONIO ANGULO MILLA

FIFTH SECRETARY. SIXTH SECRETARY.

FRANCISCO JOSÉ ZABLAH SAFIE, JOSÉ SERAFIN ORANTES RODRÍGUEZ,

SEVENTH SECRETARY. EIGHTH SECRETARY.

PRESIDENTIAL HOUSE: San Salvador, at thirty-one day of the month of October of the year two thousand fourteen.

PUBESQUIESE,

Oscar Samuel Ortiz Ascencio, Vice President of the Republic,

Encharge of the Dispatch Presidential.

Roberto de Jesus Solorzano Castro,

Deputy Minister of Finance,

Encharge of the Dispatch.

DECREE No. 833 .....................

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D. O. No. 203 Took # 405

Date: October 31, 2014

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20-11-2014

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