The Reformed Tax Economic Activity In The Municipality Of Mercedes Umana, Usulutan Law.

Original Language Title: Refórmase la LEY DE IMPUESTOS A LA ACTIVIDAD ECONÓMICA DEL MUNICIPIO DE MERCEDES UMAÑA, DEPARTAMENTO DE USULUTÁN.

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LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

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DECREE NO 797

THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF EL SALVADOR,

CONSIDERING:

I.-That by means of Legislative Decree No. 164 dated October 22, 2009, published in Official Journal No. 223, Volume No. 385 of 27 November of the same year, the Law on Taxation of Economic Activity was issued of the Municipality of Mercedes Umaña, Department of Usulutan.

II.-As in the provisions of Art. 204 6 of the Constitution of the Republic and Art. 2 of the General Tax Law, which establishes the general principles for the municipalities to exercise their own initiative of law, to draft and propose its Law on Municipal Taxes to the Legislative Assembly.

III.-That in the current wording of the Law cited above, no operative event is established and a specific tax base in respect of the economic activities by generation of electric power; as is the case, of other Municipalities developing a specific regulation for such economic activities, which are uniform in all the municipalities that have passive electric power generators.

IV.-That is convenient to the interests of the Municipality of Mercedes Umaña, Department of Usuutan, to reform the Law of Taxes, to obtain a better collection from the application of this Law, for the benefit of its citizens thus contributing to the local development.

BY TANTO,

in use of the Constitutional faculties and on the initiative of the Municipal Council of Mercedes Umana, Department of Usulutan.

DECCRETA, the following:

Reformation to the Law of Taxation to the Economic Activity of the Municipality of Mercedes Umaña, Department of Usulutan, approved by Legislative Decree No. 164 dated October 22, 2009, published in the Official Journal No. 223, Volume 27 November of the same year.

Art. 1.-Enter an Art. 12-A, as follows:

" Art. 12-A.-The electric power generating companies within the Municipality, will pay in tax concept, a fixed rate of ten thousand dollars from the United States of America ($10,000.00), plus twenty-five cents of the United States of America America ($0.25) per megawatt hour produced injected into the electrical system to which they are incorporated, either transmission or distribution. For the verification of the megawatts/hour, the Municipality shall be provided with the power generating company a monthly report of the Unit of Transactions S. A. of C. V. known

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LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

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as UT.

In case of no generation, electricity generating companies will only pay the Municipality the monthly fixed rate of ten thousand dollars from the United States of America ($10,000.00), provided they have assets within the Municipality.

Energy generating companies that own facilities within the municipality of Mercedes Umaña, will pay in municipal tax and from the time of the present article, the tax for the generation of energy electrical. "

Art. 2. This Decree shall enter into force eight days after its publication in the Official Journal.

GIVEN IN THE BLUE HALL OF THE LEGISLATIVE PALACE: San Salvador, at the eleven days of September of the year two thousand fourteen.

OTHON SIGFRIDO REYES MORALES, PRESIDENT.

ENRIQUE ALBERTO LUIS VALDEZ 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 JOSE ZABLAH SAFIE, JOSE SERAFIN ORANTES RODRIGUEZ, SEVENTH SECRETARY. EIGHTH SECRETARY.

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ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

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PRESIDENTIAL HOUSE: San Salvador, six days of the month of October of the year two thousand fourteen.

PUBESQUIESE,

Salvador Sánchez Cerén, President of the Republic.

Ramón Aristides Valencia Arana, Minister of Government and Territorial Development.

D. O. No. 185 Took # 405 Date: October 7, 2014

SV/geg 06-11-2014

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