Law Of Tax To The Economic Activity Of The Municipality Of Polorós, Department Of The Union.

Original Language Title: LEY DE IMPUESTOS A LA ACTIVIDAD ECONÓMICA DEL MUNICIPIO DE POLORÓS, DEPARTAMENTO DE LA UNIÓN.

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.

LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

1

DECREE NO 790

THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF EL SALVADOR,

CONSIDERING:

I.-That in Articles 133 numeral 4, 203 (1) and 204 (6) of the Constitution of the Republic and Art. 2 of the General Tax Law, the general principles are established for the municipalities to exercise their Law, thus drawing up its tax rate and proposing it to be considered by this Authority State.

II.-That according to the Municipal Tax Law, municipal taxes must be based on the economic capacity of the taxpayers and on the principles of generality, equality, equitable distribution of the tax and non-confiscation.

III.-That the Committee of Arbitration for the City of Polandos and its reforms in force, contain taxes that no longer respond to the current needs of the Municipality, so it is appropriate to modify the rate.

IV.-That is in the interests of the Municipality of Polaros, Department of The Union, decree a new Law that updates the current tax rate, in order to obtain a better collection coming from the application of said Law, for the benefit of its citizens thus contributing to the local development.

BY TANTO,

in use of its constitutional powers and on the initiative of the Municipal Council of Polandos, Department of the Union and Deputies Alberto Armando Romero Rodríguez, Fernando Gutiérrez Umanzor and Marcos Salazar.

DECCRETA, the following:

LAW OF TAXES TO THE ECONOMIC ACTIVITY OF THE MUNICIPALITY OF POLORES, OF THE DEPARTMENT OF THE UNION

TITLE I GENERAL PROVISIONS

CHAPTER ONLY Object of Law

Art. 1. This Law is intended to establish the regulatory framework as well as the legal procedures required by the Municipality to exercise and develop its tax authority in the field of municipal taxes, in accordance with Article 204 of the Constitution of the Republic and Art. 1 and 2 of the General Tax Law.

___________________________________________________________________ LEGISLATIVE INDEX

LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

2

Municipal Council Faculties

Art. 2.-For the best compliance with this Law, all those legal provisions that are applicable must be observed, with the Municipal Council having the power to issue the additional regulations that are applicable. necessary to clarify any unanticipated situation, provided that the purpose of these is to facilitate the application of this same Law.

Municipal Taxes

Art. 3.-These are municipal taxes, the taxes demanded by the municipalities, without any individual consideration.

Active Subject of Tax Obligation

Art. 4. -It will be the active subject of the municipal obligation of the municipal, the Municipality of Polores, in its character of creditor of the respective taxes.

Taxable subject of the Tax Obligation

Art. 5.-They shall be taxable persons of the municipal tax obligation, the natural or legal person who carries out any gainful economic activity in the Municipality and who according to this Law is obliged to comply with the financial benefits is as a taxpayer or liable.

For the purposes of the application of this Law are also considered taxable persons the communities of assets, successions, trusts, societies of fact and other collective entities or assets that still where, under the common law, they are not legal personality, the quality of the rights and obligations.

They are also considered taxable persons under this Law, the Autonomous Institutions, including the Executive Hydroelectric Commission of the Lempa River (CEL) and the Autonomous Port Executive Commission (CEPA) as long as they perform industrial, commercial, financial and service activities in the Municipality, with the exception of social security institutions.

Contributor

Art. 6.-It is understood as a taxpayer, the taxable person with respect to which the operative event of the tax obligation is verified.

Responsible

Art. 7.-It is understood as responsible, the one who without being a taxpayer by express mandate of the Law must fulfill the obligations of this one.

___________________________________________________________________ LEGISLATIVE INDEX

LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

3

Municipal Tax Period

Art. 8. For the purposes of payment of the taxes established, the tax period or fiscal year shall be understood to start on one January and end on 30 and one December, with the exception of those activities which are classified as as special and determined by Law.

TITLE II OF THE TAX OBLIGATION

CHAPTER I OF THE OPERATIVE EVENT AND THE TAX BASE

Made Generator

Art. 9.-It is established as a operative event, all economic activity carried out in the Municipality, according to the following classification:

ACTIVITY

AGRICULTURAL SECTOR Agriculture Livestock Other agricultural activities

MINING AND QUARRYING Extraction Of Non-Metallic And Metallic Minerals

MANUFACTURING INDUSTRIES Food products, except beverages Beverage and tobacco Textiles, garments and leather Wood, cork and paper industries Manufacture of chemical substances Manufacture of non-metallic mineral products Manufacture Of metal mineral products Manufacture of machinery, apparatus, accessories and supplies Manufacture of transport equipment Other articles

ELECTRICITY, GAS AND WATER Light and electric power Gas production Water supply

___________________________________________________________________ LEGISLATIVE INDEX

LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

4

Construction Construction

TRADE Wholesale and Retail Trade

HOTELS, RESTAURANTS AND THE LIKE Hotels and similar Restaurants and the like

TRANSPORT, STORAGE AND COMMUNICATIONS Transport and related services Storage Storage

FINANCIAL ESTABLISHMENTS, INSURANCE AND REAL ESTATE Activities financial intermediation services and ancillary services Insurance Real Estate

SERVICES Services primarily focused on companies Other services

ACTIVITIES NOT WELL SPECIFIED PUBLIC ADMINISTRATION, NON-GOVERNMENTAL BODIES AND FOREIGN INSTITUTIONS Administration (b) public bodies other than foreign institutions

In the case of holders of establishments holding their parent in a given municipality and branches, offices or agencies or any type of taxable asset in others; for the application of the taxes corresponding to the matrix, the following shall be deducted: amounts applied by the municipalities of the understandings in which the agencies or branches operate or any type of taxable asset, provided that the tax base is the same for those and for these.

The economic activities will constitute tax-generating events when they are generated directly in the Municipality, however the respective acts, conventions, or contracts have been perfected outside of it.

From the Imposable Base

Art. 10. For the purposes of this Law, the taxable asset shall be those securities in assets held by a natural or legal person for the development of its specific economic activity.

___________________________________________________________________ LEGISLATIVE INDEX

LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

5

The taxable asset will be determined by deducting from the total asset, those assets taxed in other Municipalities, securities securities guaranteed by the State, depreciation of fixed assets and legal deductions to employees that at the time of filing the respective balance sheet have not been settled.

Financial companies will also have, the right to deduct amounts taken into account for the formation of reserves for loan consolidation, in accordance with the provisions of the Superintendence of the Financial System, the corresponding legal framework and the amount of the assets that they administer as trust.

to two or more activities determined in this Law, will pay for taxable assets the corresponding tax for each of those activities.

CHAPTER II OF THE TAXES ON ECONOMIC ACTIVITIES

Variable Taxes and Taxes Fixed

Art. 11.-For the payment of the respective taxes, there will be variable tax and fixed tax.

Art. 12.-Economic activities with fixed tax and variable tax are taxed, according to the following table, based on the taxable asset obtained in accordance with Art. 10 of this Law.

___________________________________________________________________ LEGISLATIVE INDEX

LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

6

ECONOMIC ACTIVITIES TAX APPLICATION TABLE DEVELOPED IN THE MUNICIPALITY

IF THE TAXABLE ASSET IS: MONTHLY TAX:

Up to $500.00 Pay a fixed rate of $1.50

From $500.01 to $1,000.00 $1.50 plus $3.00 per thousand or surplus fraction of $500.00

From $1,000.01 to $2,000.00 $3.00 plus $3.00 per $1,000.00 billion or surplus fraction

From $2, 000.01 to $3,000.00 $6.00 plus $3.00 per millar or surplus fraction of $2,000.00

From $3,000.01 to $6,000.00 $9.00 plus $2.00 per thousand or surplus fraction from $3,000.00

From $6,000.01 to $18,000.00 $15.00 plus $2.00 per thousand or fraction, surplus to $6,000.00

From $ 18,000.01 to $30,000.00 $39.00 plus $2.00 per thousand or fraction, surplus to $18,000.00

From $30,000.01 to $60,000.00 $63.00 plus $1.00 per thousand or fraction, surplus to $30,000.00

From $60,000.01 to $100,000.00 $93.00 plus $0.80 per thousand or fraction, surplus to $60,000.00

From $100,000.01 to $200,000.00 $125.00 plus $0.70 per thousand or fraction, surplus to $100,000.00

From $200,000.01 to $300,000.00 $195.00 plus $0.60 per thousand or fraction, surplus to $200,000.00

From $300,000.01 to $400,000.00 $255.00 plus $0.45 per thousand or fraction, surplus to $300,000.00

From $400,000.01 at $500,000.00 $300.00 plus $0.40 per thousand or fraction, surplus to $400,000.00

From $500,000.01 to $1,000,000.00 $340.00 plus $0.30 per thousand or fraction, surplus to $500,000.00

From $1,000,000.01 onwards. $490.00 plus $0.18 per thousand or fraction, surplus to $1,000,000.00

Liquor factories

Art. 13.-The liquor and spirits factories, shall not pay any additional tax to the one that corresponds to the sale of their products to the majority, however they will be obliged to pay the tax for the sales rooms or agencies that they have established in jurisdiction.

___________________________________________________________________ LEGISLATIVE INDEX

LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

7

TITLE III OF THE MUNICIPAL TAX ADMINISTRATION, RESPONSIBILITIES OF

OFFICIALS AND TAXPAYER OBLIGATIONS

CHAPTER I POWERS AND DUTIES OF THE MUNICIPAL TAX ADMINISTRATION

Powers of Control

Art. 14.-The municipal tax administration by its officials and appointed employees or delegates for that purpose shall have the powers of control, inspection, verification and investigation of taxpayers or responsible persons in order to ensure that comply with the obligations laid down in this Law in accordance with the procedures laid down in Articles 82 and 89 of the General Tax Law. All information provided will be strictly confidential.

Santion

Art. 15.-The contributors or persons responsible referred to in the previous article, who refuse to allow and facilitate inspections, examinations, checks and investigations or to provide explanations, data and reports or deliberately provide false or inaccurate data, shall be sanctioned in accordance with the provisions of Article 66 of the General Tax Law.

CHAPTER II RESPONSIBILITIES OF OFFICIALS

Solvency Requirements

Art. 16.-The Registrar of the Root and Mortgage Property of the Republic shall not register any instrument in which the transfer or charge of the property appears, any title that may be, if there is no proof of solvency of taxes

a)

provisions of Article 4 (1) of Regulation (EC) No No 1 of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament Trade in the solvency of municipal taxes of the company.

___________________________________________________________________ LEGISLATIVE INDEX

LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

8

CHAPTER III FORMAL TAXPAYER OBLIGATIONS

Information Duty

Art. 17.-Every owner or legal representative of commercial, industrial or any other activity is obliged to give written notice to the Municipal Mayor's Office, on the date of the opening of the establishment or activity of be treated no later than thirty days after the date of opening, for the purposes of its rating.

The failure to comply with the requirement set out in the preceding subparagraph shall result in the owner or representative having accepted the date on which the official in charge made the relevant rating.

Determined the date, in accordance with the foregoing paragraph, the taxpayer has an obligation to pay the tax established.

Without prejudice to the evidence that may be provided to the contrary, be it in the qualification process or in your challenge in the appeal.

Warning Duty

Art. 18. -Any natural or legal person subject to the payment of municipal taxes, must give notice to the Municipal Mayor, of the closing, transfer, change of direction and of any other fact that has as a consequence the cessation or variation of said tribute, within 30 days of the fact that it is being treated. Failure to comply with this obligation will hold the taxable person liable for the payment of the same, unless they have been covered by the acquirer, in cases of transfer.

The City Council has the power to close ex officio accounts where it is established that a natural or legal person has ceased to be a subject of payment under this Law. Such closure shall be made as of the date to be determined by the City Council, in accordance with Art. 90 ordinal 7 ° of the Municipal Tax Law.

Jurada Declaration

Art. 19.-Taxpayers subject to taxation on the basis of the taxable amount shall submit to the Mayor's Office the affidavit or the balance sheets corresponding to each fiscal year, as established by the Trade Code no later than two months after the date of Article 8 of this Law shall be terminated in accordance with Article 8 of this Law. The non-filing within the stipulated time of the affidavit or balance sheets, will make the taxpayer incur a fine equivalent to 1% of the undeclared asset, estimated ex officio by the Municipal Tax Administration.

___________________________________________________________________ LEGISLATIVE INDEX

LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

9

CHAPTER IV MUNICIPAL SOLVENCY

Municipal Solvency

Art. 20.-Every natural or legal person has the right to request for any process its corresponding municipal solvency, which shall be issued in a simple paper free of all municipal taxes, extended with the formalities expressed in the Art. 101 of the Municipal Code.

The solvency may be extended, however, any appeal or challenge may be pending of resolution, by means granted by the interested party equal to the amount owed more than one third of it.

TITLE IV OF THE EXTINCTION FORMS OF THE MUNICIPAL TAX OBLIGATION AND THE DEFAULT

CHAPTER I FORMS OF TAX EXTINCTION

Art. 21.-The forms of extinction of the municipal tax obligation, are:

a) Payment;

b) Compensation; and,

c) The Extinct Prescription.

CHAPTER II OF THE PAGO

Definition of Payment

Art. 22.-Payment is the fulfillment of the due tribute and has to be effected by the taxpayers or the responsible.

This may be in legal tender or payment in currency, in order to comply with the due tribute. When payment is made, it will require the authorization of the City Council.

Of those who can make the Payment of Taxes

Art. 23.-The payment may be made by the taxpayer, by the legal representative or by a third party, in the latter case, there is legal subrogation of the third party in the rights of the creditor.

___________________________________________________________________ LEGISLATIVE INDEX

LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

10

Deadline to Make Payment

Art. 24.-The payment must be made effective no later than thirty days after the date of the classification of the operative event of the tax obligation, before the Municipal Treasury or through another mechanism established by the City Council and compliance with the provisions of Arts 33 and 83 of the Municipal Tax Law and Art. 89 of the Municipal Code.

Forms of Payment and Other Related Activities

Art. 25.-With respect to the ways in which the payment will be carried out, the facilities of this payment, the expiration of the extraordinary period, the imputation and the overpayment will be established in the Arts. 35 et seq. of the General Tax Law Municipal.

CHAPTER III OF THE COMPENSATION

Operation of Compensation

Art 26.-When this Municipality and a taxpayer of the same, are each other's debtors, may operate between them, a compensation that extinguishing both debts up to the limit of the minor in the cases and with the requirements laid down in Articles 40 and 41 of the Law Municipal Tax General.

CHAPTER IV OF THE EXTINGUISHING OR RELEASING PRESCRIPTION

Prescription to Extinct Actions or Rights

Art. 27.-The prescription that extinguishes the actions or rights, requires only a certain period of time during which those actions have not been exercised.

Prescription of the Law of the Municipalities to Demand the Payment of Tax

Art. 28.-The right of the Municipalities to demand the payment of the municipal taxes and accessories, will be prescribed for lack of initiative in the executive judicial collection during the term of 15 consecutive years.

Prescription and its Effects

Art. 29.-With respect to the calculation of the time limit, the interruption of the prescription and the effects of the prescription will be within the provisions of Arts 43 and 44 of the General Tax Law and Art. 2257 of the Civil Code.

___________________________________________________________________ LEGISLATIVE INDEX

LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

11

CHAPTER V OF ARREARS AND OTHER REGULATIONS

Effect of the Mora

Art. 30.-The taxable person shall be deemed to be in arrears in the payment of taxes, where he shall not carry out the tax and leave a period of more than 60 days to elapse without verifying that payment; these unpaid taxes on the conditions set out in that payment provision, shall cause a moratory interest until the date of its cancellation equivalent to the market interest for the debts incurred by the commercial sector from the day following the end of the ordinary period of payment.

interest shall be paid in conjunction with the tax without the need for resolution or requirement. Accordingly, the obligation to pay it shall remain in the case where it has not been required by the collector, bank, financial or any other institution authorized to receive such payment.

From the Indue Payment or in Excess

Art. 31.-If a taxpayer pays an amount unduly or excessively, it shall be entitled to the Municipality to repay the balance in his favour or to be paid in future tax debts, in accordance with Arts 120, 121 and 122 of the Municipal Tax General Law.

TITLE V SANCTIONS CLASSES, VIOLATIONS, PROCEDURES AND RESOURCES

CHAPTER I OF THE SANTIONS

Sanctions Classes

Art. 32.-For tax violations, the following sanctions are established:

a) Multa;

b) Comiso of species that have been the object or the means to commit the violation or infraction; and,

c) setting, when appropriate.

___________________________________________________________________ LEGISLATIVE INDEX

LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

12

CHAPTER II OF CONTRAVENTIONS

Contentions to the Obligation to Declare and Sanctions Corresponding

Art. 33.-They are in violation of the obligation to declare taxes to the municipal tax administration:

1 ° Skip the tax return.

The corresponding penalty is a fine equivalent to 5% of the tax declared and may never be less than ¢ 25.00. If the taxpayer is unable to contribute the applicable fine will be ¢ 25.00 or its equivalent in U.S. dollars of the United States.

2 ° Present false or incomplete statements.

The corresponding penalty consists of a fine of 20% of the tax omitted and may never be less than ¢ 25.00. If the taxpayer is unable to contribute, the fine to be applied is ¢ 25.00 or its equivalent in U.S. dollars.

3 ° Present extemporaneously tax returns.

The penalty corresponding to 2% of the tax declared outside the time limit for each month or fraction of the month, which has elapsed since the date on which the time limit for filing the declaration was concluded, until the day in which it was filed, not being able to be less than ¢ 25.00. If you do not pay tax, the fine will be ¢ 10.00 or its equivalent in dollars from the United States of America.

Contracts for the Obligation to Pay and Penalties Corresponding

Art. 34.-They are in violation of the obligation to pay the municipal taxes, to omit the payment or to pay out of the established deadlines. The corresponding penalty will be a fine of 5% of the tax, if it will be paid in the first three months of arrears; and if I will pay in the months after that, the fine will be 10%. In both cases the minimum fine will be ¢ 25.00 or its equivalent in dollars of the United States of America.

Contractual obligations to Allow Control by the Municipal Tax Administration and Corresponding Sanctions

Art. 35.-They are in violation of the obligation to allow control by the municipal tax administration:

___________________________________________________________________ LEGISLATIVE INDEX

LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

13

1 ° Negate, oppose or not allow control by the municipal tax administration. The corresponding penalty is 0.50% of the declared asset and will never be less than ¢ 50.00 or higher than ¢ 10,000.00 or its equivalent in dollars of the United States of America. If however the application of that fine, the taxpayer persists in the refusal or opposition, the sanction will be the closure of the establishment, which will be lifted immediately that it agrees to allow the control; and,

2 ° Hide or destroy background, whether goods, documents or other means of proof. The applicable penalty will be equal to that of the previous number, without prejudice to the criminal action to be taken.

Contractual obligations for the Reporting and Penalties Corresponding

Art. 36.-They are in violation of the obligation to report:

1 ° Refusal to supply the information requested by the municipal tax administration, on facts that the taxable person is obliged to know, with respect to his own activities or third parties;

2 ° Omit information or notices to the municipal tax administration that the corresponding legal or administrative provisions order; and,

3 ° Provide to the municipal tax administration false or incomplete reports. In the cases mentioned the applicable fine will be equal to the one indicated in the first article of the previous article.

Contracts to Other Tax Obligations and Applicable Sanctions

Art. 37.-The contraventions incurred by taxpayers, persons responsible or third parties for violations of the tax obligations provided for in this Law, laws or ordinances establishing municipal taxes and their regulations, which are not typified in the preceding articles, will be sanctioned with a fine of ¢ 50.00 to ¢ 500.00, or its equivalent in dollars of the United States of America, according to the gravity of the case and the economic capacity of the offender.

CHAPTER III DELITO MUNICIPAL TAX

Art. 38.-Municipal tax crimes constitute the conduct that is classified and sanctioned as such in the Criminal Code or in special laws.

___________________________________________________________________ LEGISLATIVE INDEX

LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

14

Municipal Tax Administration Act Regarding Tax Crimes

Art. 39.-Without prejudice to the punishment of the facts that constitute municipal tax contraventions, if those same facts and others in the judgment of the municipal tax administration, make the existence of a tax offence presumed, for which the Municipal Public Finance will be harmed. Such administration shall practice relevant administrative investigations to ensure the procurement and preservation of evidence and the identification of participants in such crimes.

Exercise of Criminal Action

Art. 40.-If the municipal tax administration has committed a tax offence affecting the Municipal Public Finance, it shall supply the information obtained, if any and in any event, request the Prosecutor General of the Republic initiating the criminal action that corresponds to the competent court, without prejudice to the Municipal Council's particular name for the same effects.

Competent Officer

Art. 41.-The Municipal Mayor or the official authorized for this purpose has jurisdiction to know of violations and the corresponding penalties provided for in this Law, in accordance with the procedure laid down in Art. 109 et seq. The Municipal Tax General Law.

Appeal and Procedure Resource

Art. 42.-Appeal of appeal to the City Council, which must be brought before the competent official, within three days of its notification in accordance with the assumptions and formalities which have been established in Article 123 and following of the Municipal Tax General Act.

TITLE VI CHAPTER I

Final Provisions

Art. 43.-For the taxes paid to the Municipality of Polandos, a surcharge of 5% will be made for the celebration of the Civic and Patron Fiestas of the Municipality.

Art. 44.-What is not foreseen in this Law will be subject to what is available in the Municipal Tax Law, in whatever case.

Art. 45. This Decree shall enter into force eight days after its publication in the Official Journal.

___________________________________________________________________ LEGISLATIVE INDEX

ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________

15

GIVEN IN THE BLUE HALL OF THE LEGISLATIVE PALACE: San Salvador, four days a month from 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.

CASA PRESIDENTIAL: San Salvador, at the twenty-six days of the month of September of the year two thousand fourteen.

PUBESQUIESE, Salvador Sánchez Cerén,

President of the Republic.

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

D. O. No. 180 Took No. 404 Date: September 30, 2014

SV/adar 28-10-2014

___________________________________________________________________ LEGISLATIVE INDEX