Read the untranslated law here: http://www.asamblea.gob.sv/eparlamento/indice-legislativo/buscador-de-documentos-legislativos/ley-de-impuestos-a-la-actividad-economica-del-municipio-de-santiago-texacuangos-del-departamento-de-san-salvador/archivo_documento_legislativo
1. Decree No. 814, the Legislative Assembly of the Republic of EL SALVADOR: I.-that the articles 133 paragraph 4, 203 paragraph 1 ° and 204 paragraph 6 of the Constitution and article 2 of the Act General tax Municipal, are established general principles so municipalities exercise its initiative of law, thus developing their tax rate and proposing it to consideration of this organ of State.
II.-that of conformity to the law General tax Municipal, them taxes municipal must substantiate is in the capacity economic of them taxpayers and in them principles of generality, equality, equitable distribution of the load tax and of not confiscation.
III.-that the rate of local taxes of the municipality of Santiago Texacuangos and its current reforms, contain taxes that already do not respond to the current needs of the municipality, so it is convenient to modify this rate.
IV.-that is suitable to the interests of the municipality of Santiago Texacuangos, Department of San Salvador, to enact a new law that updates the current tax rate, in order to obtain a better from revenue from the application of this law, for the benefit of its citizens thus contributing to local development.
Therefore, use of his constitutional powers and at the initiative of the Municipal Council of Santiago Texacuangos, Department of San Salvador and the Congresswoman Patricia Valdivieso.
DECREES, as follows: law of taxes to the activity economic in the municipality of SANTIAGO TEXACUANGOS, in the Department of SAN SALVADOR.
2 title I provisions General Chapter one object of the law article 1.-the present law is intended to establish the regulatory framework as well as legal procedures requiring the municipality to exercise and develop municipal taxes, in accordance with article 204 of the Constitution of the Republic and Art. 1 and 2 of the General tax law Municipal tax authority.
Powers of the Council Municipal Art. 2.-for the better enforcement of this law, shall be observed in relevant, all those legal provisions which are applicable, being empowered City Council also, to enact additional regulations that may be necessary to clarify any unforeseen situation, provided that the purpose of these aimed at facilitating the implementation of this Act.
Municipal taxes municipal Art. 3. are taxes, taxes demanded by municipalities, without any individualized consideration.
Asset of the obligation tax article 4 subject.-will be the active subject of the municipal tax liability, the municipality of Santiago Texacuangos, in its capacity as creditor of the respective taxes.
Subject liability of the obligation tax article 5.-will be taxable for municipal tax obligation, the natural or legal person to carry out any gainful economic activity in the municipality and that according to this law is obliged to comply with cash benefits either as a taxpayer or responsible.
For the purposes of the application of this law are also considered taxable persons the communities of property, successions, trusts, societies of fact and other collective bodies or estates still when under common law without legal personality, it is attributed to the quality of subjects of rights and obligations.
3. also considered taxable persons in accordance with this law, the autonomous institutions, including the Río Lempa hydroelectricity Board (CEL) and autonomous port Executive Committee (CEPA) provided that they carry out industrial, commercial, financial and service activities in the municipality, with the exception of social security institutions.
6 article contributor. -Is understood by contributing, the subject passive concerning which is verifies the made generator of the obligation tax.
Responsible Art. 7.-is understands by responsible, that that without be taxpayer by mandate express of it law must comply with the obligations of this.
Municipal tax period article 8.-for the purposes of the payment of the established tax, means that the tax period or fiscal year begins the first of January and ends the thirty-one December, except for those activities that your period is classified as determined by law and special.
Title II of the obligation tax chapter I of the made generator and the BASE taxable made generator Art. 9.-is set as made generator, all activity economic that is develops in the municipality, according to the classification following: activity SECTOR agricultural agriculture; Livestock; and, other activities agricultural.
4 mining and QUARRYING extraction of metallic and non-metallic mineral products manufacturing industries food, except drinks; Beverages and tobacco; Textile, apparel and leather; Industries from wood, Cork and paper; Manufacture of chemical substances; Manufacture of non-metallic mineral products; Manufacture of metallic mineral products; Manufacture of machinery, apparatus, appliances and supplies; Manufacture of transport equipment; and other articles.
ELECTRICITY, GAS and water light and power; Gas production; and water supply.
TRADE trade to the wholesale and the retail.
Hotels, restaurants and similar and similar; and, restaurants and the like.
TRANSPORT, storage and communications transport and related services; Storage; and, communications.
FINANCIAL establishments, insurance and real estate financial activities and ancillary services of financial intermediation; Insurance; and real estate.
5 services services focused mainly on companies; and other services.
ACTIVITIES not well specified public administration, agencies, non-governmental and foreign public administration institutions; Non-governmental organizations; e, foreign institutions.
In the case of owners of establishments that have its parent company based in a particular municipality and branches, offices or agencies or any taxable assets elsewhere; for the application of the tax corresponding to the matrix, be deducted the amounts applied by the municipalities of understandings in which operating agencies or branches or any type of taxable assets, always the tax base is the same for those and for these.
Economic activities will be made tax generators when they are generated directly in the municipality, notwithstanding that the respective acts, conventions or contracts have perfected out of it.
Of the Base tax article 10.-for purposes of this law means as active taxable values in assets that it possesses a natural or legal person for the development of its specific economic activity.
The taxable asset shall be determined by deducting the total assets, those encumbered assets in other municipalities, the titles values guaranteed by the State, the depreciation of fixed assets and the legal deductions employees that have not been settled at the time of filing the respective balance.
Financial firms also entitled to deduct amounts accounted for the formation of reserves for sanitation of loans, in accordance with the anti-discriminatory provisions of the Superintendence of the financial system, the corresponding reserve and the amount of goods that administered as trusts.
Companies that engage in two or more of the activities specified in this law, will pay for taxable assets the corresponding tax for each of these activities.
6 Chapter II of tax economic activities taxes Variable and fixed taxes Art.11.-for the payment of the respective taxes, imposed variable and fixed tax.
Art.12.-are taxed economic activities with fixed and variable tax, according to the following table, on the basis of the taxable assets obtained in accordance with article 10 of this law.
TABLE of taxation to economic activities developed in the municipality if the asset tax is: monthly tax: up to $500.00 will pay a fixed $1.50 from $500.01 to $1,000.00 $ rate 1.50 more $3.00 per thousand or fraction over $500.00 $1,000.01 to $2,000.00 $3.00 over $3.00 per thousand or fraction over $1,000.00 of $2, 000.01 to $3,000.00 $6.00 more $3.00 per thousand or fraction over $2,000.00 $3,000.01 to $6,000.00 $9.00 more $2.00 per thousand or fraction over $3,000.00 $6,000.01 to $18,000.00 $15.00 more $2.00 per thousand or fraction, over to $6,000.00 $18,000.01 to $30,000.00 $39.00 more $2.00 per thousand or fraction, over to $18,000.00 of $30,000.01 to $60,000.00 $63.00 more $1.00 per thousand or fraction, over a $30,000.00 from $60,000.01 to $100,000.00 $93.00 more $0.80 per thousand or fraction, over to $100,000.01 $60,000.00 to $200,000.00 $125.00 more $0.70 per thousand or fraction over to $200,000.01 $100,000.00 to $300,000.00 $195.00 more $0.60 per thousand or fraction, over to $200,000.00 from $300,000.01 to $400,000.00 $255.00 more $0.45 per thousand or fraction, over a $300,000.00 $400,000.01 to $500,000.00 $300.00 more $0.40 per thousand or fraction, over to $400,000.00 from $500,000.01 to $1,000,000.00 $340.00 more $0.30 per thousand or fraction, over $500,000.00
Of $1,000,000.01 in front. $490.00 $0.18 per thousand or fraction, over $1,000,000.00 7 spirits Art. 13 factories-factories of alcoholic, will not pay additional tax that corresponds you by selling their products to wholesale, however will be bound to the payment of the tax by rooms for sale or agencies that have established in the jurisdiction.
Title III of the Administration tax MUNICIPAL responsibilities of officials and obligations LOS taxpayers chapter I powers and duties of the Administration tax MUNICIPAL powers of Control Art. 14.-La municipal tax administration through its officers and employees appointed or delegated for such purpose, will have the powers of control, inspection, verification and investigation of taxpayers or responsible to and comply with the obligations laid down in this Act in accordance with the procedures laid down in articles 82 and 89 of the General tax law, Municipal. All information provided is strictly confidential.
Sanction Art. 15.-them contributing or responsible to is concerns the article previous, that is negaren to allow and facilitate them inspections, tests, checks e research or to provide them explanations, data e reports or that deliberately provides data false or inaccurate, will be sanctioned of conformity to it established to the respect in the article 66 of the law General tax Municipal.
Chapter II responsibilities of officials enforceability solvency article 16.-the registrars of property root and mortgages of the Republic not entered any instrument which appears on transfer or encumbrance on property, in any capacity, that is, if there is no proof of solvency of local taxes on the good root object of the transfer or encumbrance.
Nor shall be entered in the trade register the writings of creation, modification and dissolution of corporations, without that present them to the Registrar of trade certificate of solvency of local taxes of the society.
8 chapter III obligations formal taxpayers duty of information article 17.-everything proprietary or commercial, industrial establishments or any other activity, legal representative is required to give notice in writing to the municipality, on the date of the opening of the establishment or activity concerned over not later than thirty days after the date of opening , for the purposes of its rating.
The lack of fulfilment of the requirement laid down in the previous paragraph, will lead to the owner or representative have to accepted the date on which the officer in charge realized the corresponding qualification.
Determined the date, in accordance with the preceding paragraph, the taxpayer has an obligation to make payment of the established tax.
Notwithstanding the evidence that can be provided to the contrary, whether in the rating process or its challenge on appeal.
Due notice article 18.-any natural or legal person subject to the payment of municipal taxes, it must give notice to the municipality, of the closure, transfer, change of address and of any other fact which has as a consequence the cessation or variation of this tribute, within thirty days of the fact that it is. The breach of this obligation will be responsible for the subject of payment of such tax, unless they have been covered by the buyer, in case of transfer.
Is empowered the Council Municipal for close accounts of trade when is stating irrefutably that a person natural or legal has left of be subject of payment according to the present law. The closure will be from the date determined by the Council, in accordance with article 90 ordinal 7 ° of the General tax law, Municipal.
Declaration sworn article 19.-the taxpayers subject to taxation on the basis of the taxable asset be submitted to Mayor sworn statement or corresponding to each fiscal year balance sheets, according to the commercial code sets it at the latest two months after ended that period according to article 8 of this law. The no-show in the stipulated period of the sworn statement or balance sheet, will make the taxpayer incurring a fine equivalent to 1% of the undeclared, estimated ex officio by the Municipal tax administration asset.
Chapter IV SOLVENCY MUNICIPAL 9 solvency Municipal Art. 20.-any person natural or legal has the right to apply for any pending their corresponding municipal creditworthiness, which will be issued in simple paper free of all municipal tax, extended with the formalities expressed in article 101 of the Municipal Code.
You can extend solvency is however pending any appeal or challenge, with bail granted by the person equal to the amount owed more concerned a third part of it.
Title IV of the forms of extinction of obligation tax MUNICIPAL and LA MORA chapter I forms of extinction tax article 21.-the forms of extinction of the municipal tax liability, are: to) the payment; (b) the compensation); and, c) the extinctive prescription.
Chapter II of the payment article 22.-payment payment definition is the fulfillment of the tribute owed and must be carried out by taxpayers or those responsible.
This can be in currency of legal tender or payment in kind, in order to comply with the due tribute. When it is made by payment in kind, require the authorization of the Council.
Which can make the payment of the taxes article 23.-the payment can be made by the taxpayer, by the legal representative or a third party, in the latter case, there is legal subrogation of the creditor's third.
10 deadline for making the payment article 24.-the payment must be made more effective no later than thirty days after made the qualification of the operative event of the tax liability, before the Municipal Treasury, or through another mechanism set up by the City Council and in accordance with the provisions of the Arts. 33 and 83 of the Municipal General tax law and article 89 of the Municipal Code.
Forms of payment and other activities related article 25.-with regard to the ways in which the payment will be held facilities, the expiration of the special period, imputation and payment in excess shall set out in Arts. 35 et seq. of the General Municipal tax law.
Chapter III of the compensation operation of the compensation Art 26.-When this town and a contributor to it, be reciprocal debtors each other, be able to operate among them, compensation that extinguished both debt up to the limit of the minor in the cases and with the requirements provided for in articles 40 and 41 of the General tax law, Municipal.
Chapter IV of LA prescription extinctive or LIBERATORY prescription which extinguished shares or rights article 27.-the prescription which extinguishes the shares or rights, demands only a certain period of time during which it has not exercised such actions.
Prescription of the right of municipalities to require payment of tax article 28-the right of municipalities to require payment of taxes municipal and accessories, is barred by lack of initiative in the Executive judicial collection for a period of 15 consecutive years.
Computation of the term to interrupt prescription and its effects Art. 29.-with respect to the computation of the time, the interruption of the limitation period and the effects of prescription shall apply provisions of Arts. 43 and 44 of the General Municipal tax law and Art. 2257 of the Civil Code.
11 Chapter V of LA MORA and other regulations effect of the Mora article 30.-it means that the taxpayer falls in arrears in the payment of taxes, when it commits no it and fails to spend a period of more than sixty days without verifying such payment; These taxes not paid under the conditions indicated in this provision will cause a moratory interest until the date of its equivalent to the market interest cancellation for debts incurred by the commercial sector from the day following the conclusion of the regular payment.
The interest will be paid together with the tribute without resolution or requirement. Accordingly, the obligation to pay it will remain even if it has not been demanded by collector, Bank, financial, or any other authority authorized to receive such payment.
Of the payment abuse or in excess Art. 31.-If a taxpayer pay an amount unduly or in excess, will have right to the municipality you make the return of the balance to your please or to is paid this to debts tax future, of conformity to them Arts. 120, 121 and 122 of the Municipal General tax law.
Title V kinds of sanctions, of contraventions, procedures and resources Chapter i. of the sanctions kinds of sanctions article 32-by tax contraventions, establish the following sanctions: a) fine;
(b) confiscation of species that have been the object or the means to commit the infringement infringement; and, c) closure of the establishment, when he is coming.
12 chapter II of contraventions contraventions to the obligation to declare and sanctions corresponding article 33.-configure contraventions to declare tax to the municipal tax administration:
1° omit the tax declaration.
The appropriate sentence is a fine equivalent to 5% of the undeclared tax and can never be less than ¢ 25.00. If the taxpayer without ability to contribute the applicable fine will be ¢ 25.00 or its equivalent in dollars of the United States of America.
2 ° present statements false or incomplete.
The appropriate sentence consists of 20% of the omitted tax penalty and will never be less than ¢ 25.00. If the taxpayer without ability to contribute, the fine which will be applied is ¢ 25.00 or its equivalent in dollars of the United States of America.
3 ° introduce claimed statements of taxes.
The corresponding sanction shall be 2% tax declared the deadline for each month or fraction of a month that has elapsed from the date in which concluded the time for filing a return, until the day in which he presented, and may not be less than ¢ 25.00. If it proves no tax to pay, the fine will be 10.00 ¢ or its equivalent in dollars of the United States of America.
Contraventions to the obligation to pay and sanctions corresponding article 34.-configure contraventions to pay municipal taxes, skip payment or pay outside the time limits. The corresponding penalty will be a fine of 5% of the tax, if you pay in the first three months of mora; and if you pay in the months since, the fine will be 10%. In both cases the minimum fine shall be ¢ 25.00 or its equivalent in dollars of the United States of America.
13 contraventions to the obligation of allow the Control by it administration tax Municipal and sanctions corresponding Art. 35.-configured contraventions concerning the obligation of allow the control by the Administration tax municipal: 1 ° deny is, oppose is or not allow the control from the Administration tax municipal. The penalty that is 0.50% of the declared assets and will never be less than ¢ 50.00 nor more than ¢ 10,000.00 or its equivalent in dollars of the United States of America. If however the application of that penalty, the taxpayer persists in negative or in opposition, the punishment will be the closure of the establishment, which will be lifted immediately access that allow control.
2 ° hide or destroy background, are goods, documents or other means of test. The applicable penalty shall be equal to the of the preceding paragraph, without prejudice to criminal proceedings to give place.
Contraventions to the obligation of inform and sanctions corresponding Art. 36.-configured contraventions to the obligation of inform: 1 ° deny is to supply the information that you request it administration tax municipal, on made that the subject passive is forced to know, concerning their own activities or of third.
2° omit information or notices to the municipal tax administration the legal or administrative provisions ordering.
3° providing false or incomplete reports to the municipal tax administration. In the aforementioned cases the applicable fine shall be indicated in the first paragraph of the preceding article.
Contraventions to others obligations tax and sanctions applicable Art. 37-them contraventions in that incurred them contributing, responsible or third by violations to them obligations tax planned in this law, laws u ordinances that establish tributes municipal and their regulations, that not are classified in them articles preceding, will be sanctioned with fine of ¢ 50.00 to ¢ 500.00, or its equivalent in dollars of them United States of America , according to the gravity of the case and the capacity economic of the offender.
14 chapter III MUNICIPAL tax crime article 38.-municipal tax crimes are behaviours that are classified and punishable as such in the Penal Code or special laws.
Proceedings of the Municipal tax administration regarding the crime tax article 39.-without prejudice to punish acts that constitute contraventions tr ibutarias municipal, if those same facts and others in the opinion of the municipal tax administration, do presume the existence of a tax crime, by which the Municipal Treasury is injured. This administration practice them research administrative relevant to ensure the obtaining and conservation of them tests and the identification of them participating in such crimes.
Exercise of it action criminal Art. 40.-If to trial of it administration tax municipal is has committed a crime tax that affects to it Hacienda public Municipal, will supply the information obtained, if has any and in all case, asked to the Fiscal General of the Republic that start it action criminal that corresponds before the court competent, without prejudice of that the Council Municipal name accusing particular for them same effects.
Competent article 41.-the Mayor Municipal official or the official authorized for that purpose has jurisdiction to hear contraventions and sanctions regulated in this law, in accordance with the procedure laid down in article 109 et seq. of the General tax law, Municipal.
Remedy of appeal and procedure article 42.-is allowed to appeal to the City Council, which must be brought before the competent official, within three days after its notification in accordance with the assumptions and procedures that have been established in article 123 the same et seq. of the General tax law, Municipal.
Title VI chapter I provisions late article 43.-for taxes paid to the municipality of Santiago Texacuangos, will be a 5% surcharge which will be used for the celebration of the patron and civic celebrations of the municipality.
15 article 44.-what has not been provided in this law shall be subject to what is available in the General Municipal tax law, which is relevant.
Article 45.-this Decree shall enter into force eight days after its publication in the official journal.
GIVEN in the blue room of the Legislative Palace: San Salvador, to the two days of the month of October in the year two thousand fourteen.
OTHON SIGFRIDO REYES MORALES, PRESIDENT.
ENRIQUE ALBERTO LUIS VALDEZ SOTO, GUILLERMO ANTONIO GALLEGOS NAVARRETE, SENIOR VICE PRESIDENT. SECOND VICE PRESIDENT.
JOSE FRANCISCO MERINO LÓPEZ, LORRAINE GUADALUPE PENA MENDOZA, THIRD VICE PRESIDENT. FOURTH VICE PRESIDENT.
CARLOS ARMANDO REYES RAMOS, FIFTH VICE PRESIDENT.
WILLIAM FRANCISCO MATA BENNETT, MANUEL VICENTE MENJIVAR ESQUIVEL, FIRST SECRETARY. SECOND SECRETARY.
SANDRA MARLENE SALGADO GARCÍA, JOSÉ RAFAEL MACHUCA ZELAYA, THIRD SECRETARY. FOURTH SECRETARY.
IRMA LOURDES PALACES VASQUEZ, ERNESTO ANTONIO ANGLE MILE, FIFTH SECRETARY. SIXTH SECRETARY.
FRANCISCO JOSE ZABLAH SAFIE, JOSE SERAFIN ORANTES RODRÍGUEZ, SEVENTH SECRETARY. EIGHTH SECRETARY.
Presidential House: San Salvador, twenty-eight days of the month of October in the year two thousand fourteen.
PUBLISHED, Salvador Sanchez Ceren, President of the Republic.
Ramon Aristides Valencia Arana Minister of the Interior and Territorial Development 16 D. O. No. 202 volume no. 405 date: October 30, 2014 SV / gc 21-11-2014 legislative index
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