Law Of Tax To The Economic Activity Of The Municipality Of Tepetitán, San Vicente Department.

Original Language Title: LEY DE IMPUESTOS A LA ACTIVIDAD ECONÓMICA DEL MUNICIPIO DE TEPETITÁN, DEPARTAMENTO DE SAN VICENTE.

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-tepetitan-departamento-de-san-vicente/archivo_documento_legislativo



1 Decree No. 298 the Legislative Assembly of the Republic of EL SALVADOR, considering: I.-in accordance with the provisions of article 204 paragraph 6 of the Constitution and article 2 of the Act General tax Municipal, establishing databases or general principles so that municipalities exercising their law initiative, to develop and propose its municipal taxation Act to the Legislative Assembly.
II.-in accordance with the General tax law, Municipal, municipal taxes shall be based on the economic capacity of the taxpayer and in the principles of generality, equality, equitable distribution of the tax burden and not confiscation.
III.-that the rate of Arbitr ios municipal of Tepetitán of the Department of San Vicente, issued by Decree legislative number 1241, date November 18, 1953, published in the Official Journal No. 226, vol. No. 161 of date on December 11, 1953 and its current reforms, contains tributes which already do not respond to the current needs of the municipality , so it is convenient to modify such fees.
IV.-that is suitable to the interests of the municipality of Tepetitán, San Vicente Department, to enact a new tax 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 City Council of Tepetitán, San Vicente and the Deputy Juan Manuel de Jesús Flores Department Cornejo.
DECREED: The present law of taxes municipal to the activity economic of the municipality of TEPETITÁN, Department of SAN VICENTE 2 title I provisions general chapter only object of the law article 1.-the present law aims at establishing the regulatory framework as well as the legal procedures required by the municipality of Tepetitán, San Vicente Department, to exercise and develop your tax authority in accordance with article 204, ordinals 1 ° and 6 ° of the Constitution and articles 1 and 2 of the General tax law Municipal.
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.
General principles applicable to the actions of the Administration tax Municipal article 3.-the performances of the Municipal tax administration shall comply with the following general principles: to) justice; (b) equality; (c) legality; (d) speed; (e) proportionality; (f) economy; (g) effectiveness; and (h) material truth.
Basis for the principle of Justice, the Municipal tax administration shall guarantee the timely and appropriate implementation of tax regulations.
Subject to the principle of equality, the actions of the Municipal tax administration, should be suitable for not incurring treatments differentiated between its managed when they are on equal footing in accordance with the law.
In terms of the principle of legality, the Municipal tax administration, will act under the law and only legal may make those acts authorized by said Ordinance.
Concerning the principle of speed, the Municipal tax administration, shall ensure that processes are agile and are processed and completed in the shortest possible time.

3. in accordance with the principle of proportionality, the administrative acts must be qualitatively suitable for the intended purposes, and must choose to do so among the alternatives the least burdensome for the managed, and in any case, the involvement of the interests of these must keep a reasonable relationship with the importance of the collective interest that is safeguard.
Under the principle of economy will be sought that the Municipal tax authorities and taxable persons incur fewer expenses and avoid carrying out or formalities by unnecessary requirements demand.
Based on the principle of effectiveness, the acts of the Municipal tax administration must achieve its revenue purpose with respect to the fundamental rights of the managed.
Proceedings of the Municipal tax administration, cover the material truth that is researched and known facts.
Municipal Art. 4.-taxes are taxes municipal taxes demanded by municipalities, without any individualized consideration.
Legal tender article 5.-the amounts can be expressed either in US dollars, with the respective symbol before the number.
Subject of the obligation tax article 6.-will be subject active of the municipal tax obligation, the municipality of Tepetitán, in its capacity as creditor of the respective taxes.
Subject liability of the obligation tax article 7.-will be subject passive of the municipal tax obligation, the natural or legal person to carry out any 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 or other bodies collective or heritage that even when under common law without legal personality, are credited the quality of subjects of rights and obligations, such as tenants, gratuitous, Usufructuaries, awarded to any title, or possessor merely forks.
Also considered taxable persons in accordance with this law, autonomous, semi-autonomous, decentralized institutions and non-governmental organizations, including CEL, strain and ANDA carrying out industrial, commercial activities or services in the municipality, with the exception of social security.

4 representation article 8.-the natural persons may act before the Municipal tax administration, personally or through their representatives or duly accredited representatives.
Legal persons act by who in accordance with the provisions applicable, exercising his legal representation, which must be duly verified. For the performance of such representatives deputies, it will be necessary to demonstrate the temporary or permanent absence of the holder and check their accreditation.
Trusts, estates and taxable persons who lack legal personality, shall act through those who exercise their address or administration, or who have availability on the heritage of the same.
When taxpayers have appointed a legal representative or proxy, the Municipal tax administration should be addressed to him.
For all tax purposes means duly accredited representation when the legal representative or proxy have shown partly in the specific process in which they pretend to act, and have submitted the documentation indicating the point of choice and the credential certificate registered in the first case, to broad and sufficient certified by notary or by competent official in the case of proxy which point to a clear and express management which is entrusted to perform. Reversal of the single power of attorney shall take effect against the Municipal tax administration where it is made of this knowledge by the taxable person in writing.
Contributing article 9.-means taxpayer, the taxpayer with respect to which the operative event of the tax obligation occurs.
Responsible for article 10.-liable, that that not be contributing, by express mandate of the law must comply with the obligations of this.
The legal representatives of the natural and legal persons. In what refers to the substantive obligation of payment of taxes, they will be only when they have been expensados for that purpose, without prejudice to the joint and several liability provided for in article 23 of the General Municipal tax law.
Municipal tax period article 11.-for the purposes of the payment of the established tax, means that the period starts 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.

5 title II of the obligation tax chapter I of the fact generator and the BASE tax fact generator article 12.-are established as fact generator all economic activity that develops in the municipality regardless of the respective acts, conventions or contracts that generates it has perfected out of it; which is generated in the municipality, or one whose purpose or essential part is given or provide this; as well as possessing assets within the municipality, of which obtained economic benefits.
Article 13.-repealed. (1) activities article 14.-be understood as economic activity among others the following:

AGRICULTURE - farming: is all agricultural, bovine, swine production, apiaria, and avian, which results in gross products, manufactured and processed products, comprising among others the following: • agriculture.
• Livestock.
• Poultry.
• Beekeeping.
• Rabbit.
• Other species of animals for trade.
• Ordinary and hunting using traps, repopulation of game animals.
• Forestry, extraction of wood and related services.
• Fish farming.
• Growing of ornamental flowers and plants.
• Other agricultural crops not previously classified.
INDUSTRY - industrial activities: Activities that engage in extraction 6 or production of raw materials or the transformation in semi-finished or finished products, including craft, such as: • removal of metallic and non-metallic minerals.
• Manufacturing industries.
• Drinks and cigars.
• Textiles, clothing and leather.
• Wood, Cork and paper industry.
• Manufacture of chemical substances.
• Manufacture of non-metallic mineral products.
• Manufacture of metallic mineral products.
• Manufacture of machinery, equipment, electronic components, accessories and supplies.
• Manufacture of transport equipment.
• Generation and distribution of electricity, gas and water.
• Construction of houses and buildings.
• Construction of civil engineering works.
COMMERCIAL SECTOR - commercial activities: that engaged in the purchase and sale of goods, and all kinds of movable and immovable property, including among others: • trade in goods to the wholesale and the retail, understood this as: the sale of fruits, basic grains, vegetables, flowers and ornamental plants, agricultural products, species alive in the animal Kingdom, alcoholic drinks, clothing products , pharmaceutical and medical products, etc.
• Storage and deposit, excluding general warehouse.
• Telecommunications, mail, shipping, telephony and telegraphy, television services, including television by cable, broadcasting and transmission of data.
• Real estate.
• Generation and distribution of electric power.
• Catchment, purification and distribution of water.

7 • hotels, motels, bed and breakfasts, resorts or other services of lodgings. • Restaurants, dining rooms, supplies of banquets, cafés and greengrocer, itinerant picnic supplies of alcoholic beverages for consumption within the establishment, or another classification not described meals.
SERVICES - activities in services SECTOR: are all activities and costly operations providing professional, technical and logistical services which do not consist in production or transaction of goods and merchandise, which involves among other activities as follows: • professional services.
• Repairs and installations.
• Rentals.
• Hairdressing and other beauty, saunas, massages and other similar treatments.
• Services focused mainly on companies.
• Other types of services not previously classified.
SECTOR financial - financial activities: the activities of institutions of the national financial system and foreign exchange and securities brokers, natural or legal persons engaged in the fundraising for the savings, investment and credit, currency exchange, insurance, bonding, mutual societies and pawnshops, understanding which includes among others the following entities: • banks.
• Savings and credit institutions.
• Credit unions.
• Financial institutions dedicated to the transfer of funds and the service of credit and debit cards.
• Purchase of portfolio and financial investment.
• Money exchange.
• Bags, bags brokers and securities brokers.
• Capitalization companies.
• Trust.

8 • insurance companies in general.
• Insurance brokers agents.
• Administrators of pension funds.
ACTIVITIES not well specified the management public, non-governmental and foreign institutions public administration bodies.
Non-governmental organizations.
ADESCOS.
Foreign institutions.
Other not Contemplados are added to above them those economic activities referred to in the Government accounts, and the classification of economic activities in the Ministry of finance.
The fact that any economic activity is not contemplated in the previous enumerations does not absolve the responsibility of payment.
In the case of owners of establishments that have its parent company based in a particular municipality, branches, offices or any other type of taxable assets, according to which defined the present law and other stuff, will be subject to the application of taxes in these municipalities. In such a case, for the purposes of the taxes corresponding to the matrix, the quantities applied by the municipalities of understandings in which operating agencies, branches, offices or other taxable assets will be deducted according to what the present law and other matter defined, provided that the tax base is the same for that and this.
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.
Article 15.-electric power generating companies in the municipality, they will pay in taxes, a rate fixed for ten thousand dollars of the United States of AMERICA ($10,000.00), more twenty-five cents of the United States of AMERICA ($0.25) per MEGAWATT produced hour INJECTED into the electrical system to which they are incorporated, either transmission or distribution. FOR THE VERIFICATION OF THE MEGAWATT/HOUR, TO THE MUNICIPALITY IS PROVIDE THROUGH THE ELECTRIC POWER GENERATING COMPANY A MONTHLY REPORT TRANSACTIONS S. A. DE C. V. KNOWN AS UT UNIT.

9 IF THERE IS NO GENERATION, ELECTRIC POWER GENERATING COMPANIES ONLY PAY TO THE MUNICIPALITY THE MONTHLY FIXED FEE OF TEN THOUSAND DOLLARS OF THE UNITED STATES OF AMERICA ($10,000.00), PROVIDED HOLDING ASSETS WITHIN THE MUNICIPALITY.
THE POWER GENERATING COMPANIES THAT HAVE FACILITIES WITHIN THE MUNICIPALITY OF TEPETITÁN, WILL PAY MUNICIPAL TAX AND FROM THE ENTRY INTO FORCE OF THIS ARTICLE, THE TAX ON ELECTRICITY GENERATION. (1) title III chapter I activities economic of the Base tax article 16.-for purposes of this law will be as taxable income; the net assets tax, meaning those values in assets that has a natural or legal person for the development of its specific economic activity.
The tax asset shall be determined by deducting the total asset, all those active taxed in other municipalities.
Of how to set the amount of the tax article 17.-the monthly rates of tax will be established by a fixed fee and a variable to be applied according to the tax base, in accordance with the following table: 1. assets from $500.01 to $1,000.00 dollars will pay $0.69 dollars, more the product of multiplying the net assets declared by the taxpayer for the factor of 0.0002.
2. the assets from $1,000.01 to $1,500.00 dollars will pay $0.80 more the product of multiplying the net assets declared by the taxpayer for the factor of 0.0005.
3. assets from $1,500.01 $3,000.00 dollars will pay $0.85 more the product of multiplying the net assets declared by the taxpayer for the 0.00040 factor.
4. the assets from $3,000.01 USD to $5,000.00 paid $0.90 more the product of multiplying the net assets declared by the taxpayer by 0.00050 factor.
5. the assets from $5,000.01 to $10,000.00 dollars will pay $1.00 more the product of multiplying the net assets declared by the taxpayer for the 0.00070 factor.
6. assets from $10,000.01 USD to $20,000.00 pay $1.25 more the product of multiplying the net assets declared by the taxpayer for the 0.00090 factor.
7. the assets from $20,000.01 to $50,000.00 dollars will pay $1.50 more the product of multiplying the net assets declared by the taxpayer for the factor of 0.0010.

8-10. Assets from $50,000.01 to $100,000.00 dollars will pay $1.75 more the product of multiplying the net assets declared by the taxpayer by 0.0015 factor.
If the asset is taxable: monthly tax of $100,000.01 to $200,000.00 $400.00 more $0.70 per thousand or fraction over $100,000.00 from $200,000.01 to $300,000.00 $410.00 more $0.60 per thousand or fraction over $200,000.00 from $300,000.01 to $400,000.00 $415.00 more $0.45 per thousand or fraction over $300,000.00 $400,000.01 to $500,000.00 $420.00 more $0.40 per thousand or fraction information to $400,000.00 from $500,000.01 to $1,000,000.00 $425.00 more $0.30 per thousand or fraction over $500,000.00 from $1,000,000.01 in later $450.00 more $0.18 per thousand or fraction over $1,000.000.00 title IV of the Administration tax MUNICIPAL responsibilities of officials and obligations LOS contributors chapter I powers and duties of the Administration tax MUNICIPAL powers Control

Article 18.-the Municipal tax administration through its officers and employees appointed or delegated for such purpose, shall have the powers of control, inspection, verification and investigation of taxpayers or responsible to and 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, Municipal. All information provided is strictly confidential.
Contributing article 19.-the sanction or charge referred to in the previous article, they refuse to allow and facilitate inspections, examinations, checks and investigations or provide explanations, data and reports or that they deliberately provides false or inaccurate data, shall be punished in accordance with the provisions concerning article 66 of the Act General tax Municipal.
Chapter II responsibilities of officials enforceability solvency article 20.-the registrars of property root and mortgage of the Republic shall be not No 11 instrument which appears on transfer or encumbrance on property in any capacity, that is, if there is no proof of solvency of municipal 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 trade recorders, proof of solvency of municipal taxes of members of the society, as the case may be.
Chapter III obligations formal taxpayers duty of information article 21.-everything proprietary or commercial, industrial establishments or any other activity, legal representative is required to give notice in writing to the municipality of Tepetitán, on the date of the opening of the establishment or activity concerned, at the latest 30 days after the date of opening for the purposes of qualification, provided has observed all the requirements that other laws require for its operation.
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.
Due notice article 22.-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 fifteen 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 purchaser, in the event of a transfer.
The municipality is empowered to close accounts at the request of party or ex officio, when record you clearly established that a natural or legal person has ceased to be subject to payment in accordance with this law. The closure will be from the date determined by the City Council.
Declaration sworn Art. 23.-the taxpayers subject to taxation on the basis of the taxable asset, shall submit to the municipality affidavit, or balance sheet for each financial year according to the code of Commerce, at the latest two months after completed this exercise. The no-show in the stipulated period of the sworn statement or balance sheet, will make the taxpayer incurring a fine of one hundred fourteen 29/100 dollars of the United States of America ($114.29), notwithstanding that determined the asset by inspection of businesses by delegates appointed by the Municipal Council, in respective accounts and records.

12 chapter IV MUNICIPAL SOLVENCY and proof of solvency NONCONTRIBUTORY Municipal Art. 24. -Any taxpayer has the right to apply for any pending their corresponding municipal creditworthiness, which will be issued in simple paper free of all municipal, extended tribute with the formalities expressed in article 101 of the Municipal Code.
Article 25.-to extend solvency Municipal it is essential that the taxpayer is up to date in the payment of their local taxes and their accessories.
Constancy of Noncontributory article 26.-Noncontributory constancy will be issued, when the applicant at no time had the quality of taxpayer in the municipality and in its case is not required to file tax returns, according to the provisions of this law, related laws ordinances and respective regulations.
Title IV of the forms of extinction of obligation tax MUNICIPAL and LA MORA chapter I forms of extinction tax article 27.-the forms of extinction of the tax obligation municipal are: to) the payment;
(b) the compensation); and (c) the extinctive prescription chapter II of payment definition art. 28.-payment is the fulfilment of the tax owed and must be carried out by taxpayers, those responsible or third parties, which must be in currency of legal tender or payment in kind, in order to comply with the due tribute. When the payment is made by enactment, require the authorization of the Council.

13. of those who can make the payment of the tax article 29.-the payment can be made by taxpayers, by proxy, legal representative or a third party, in the latter case, there is legal subrogation of the third on the rights of the creditor that must record in writing.
Term for payment article 30.-the payment must be cash to but no later than within thirty days after made the generator fact tax obligation, 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 31.-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 article 32. -When the municipality and a taxpayer, be debtors reciprocal, may operate among them compensation that extinguished both debt up to the limit of the child according to the case and the requirements provided for in articles 40 and 41 of the General tax law, Municipal.
Chapter IV of the extinctive prescription prescription which extinguished shares or rights article 33.-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 taxes article 34.-the right of the municipality 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 time to interrupt prescription and its effects article 35.-with respect to the computation of the time, the interruption of the limitation period and its effects, will be the provisions of articles 43 and 44 of the General tax law, Municipal.

14 title V non-compliance with the obligation tax chapter I of LA MORA and other regulations effect of the Mora Art. 36.-are means that the taxable person falls in arrears in the payment of municipal taxes when it commits no it and fails to spend a period of more than thirty days, without verifying such payment; These taxes not paid under the conditions indicated in this provision will cause an interest equivalent to the market interest for debts incurred by the commercial sector from the day following the conclusion of the regular payments, moratorium until the date of your cancellation.
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.
HWI payment in excess article 37.-If a taxpayer will repay an amount unduly or in excess, you will be entitled to that the municipality make the return of the balance in their favor or that is paid this at future tax debts, according to the civil law.
Chapter II classes of sanctions of the contraventions, procedures and resources kinds of sanctions article 38.-the tax violations, establishing the following sanctions: a) fines.
(b) confiscation of species that have been the object or the means to commit the contravention or violation.
(c) closure of the establishment, when he is coming.
Contraventions to the obligation to declare and sanctions corresponding article 39.-configure contraventions to declare tax to the Municipal tax administration: 15 1st omit the tax declaration.
The corresponding penalty is fine of up to 5% of the undeclared tax and can never be less than $2.86, if the taxpayer without ability to contribute the applicable fine will be $2.86.
2º submit false or incomplete statements.

The appropriate sentence consists of 20% of the omitted tax penalty and will never be less than $2.86, if the taxpayer without ability to contribute, the fine that will be applied is $2.86.
3rd unseasonably file tax returns.
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 it was filed, and may not be less than $2.86. If it proves no tax to pay, the fine will be $2.86.
Contraventions to the obligation to pay and sanctions corresponding article 40.-configure contraventions to pay municipal taxes, omit payment or pay out deadlines. 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 following the fine will be 10%. In both cases the minimum fine shall be $2.86.
Contraventions to the obligation to allow Control by the Municipal tax administration and sanctions corresponding article 41.-configure contraventions with respect to the obligation to allow control by the Municipal tax administration: 1 ° refuse, resist or deny control by the Municipal tax administration. The penalty that is 0.50% of the declared assets and will never be less than $2.86, or more than $114.29.
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.
2nd hide or destroy records, are goods, documents or other means of proof. The applicable penalty shall be equal to the of the preceding paragraph, without prejudice to criminal proceedings to give place.

16 contraventions to the obligation to inform and sanctions corresponding article 42.-configure contraventions to the reporting obligation: 1 ° refuse to supply information as required by the Municipal tax administration, regarding facts that the taxable person is obliged to know, with regard to its own activities or of third parties.
2º omit information or notice 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 other tax obligations and penalties article 43.-the violations incurred by taxpayers, managers or third parties for violations of tax obligations provided for in this law, laws or ordinances that establish local taxes and regulations, which are not classified in the preceding articles, shall be punished with fines of $5.71 to $57.14, depending on the seriousness of the case and the offender's economic capacity.
Chapter III crime tax MUNICIPAL Art. 44-constitute municipal tax offences the behaviors that are classified and punishable as such in the Penal Code or special laws.
Proceedings of the Municipal tax administration regarding tax offences article 45.-without prejudice to punish acts that constitute municipal tax violations, if those same facts and others, according to the Municipal tax administration do presume the existence of a tax crime, by which the Municipal Treasury, is injured that administration practice relevant administrative investigations to ensure the collection and preservation of evidence and the identification of participants in such crimes in any case, respecting due process.
Exercise of the action criminal article 46.-If in the opinion of the Municipal tax administration has been committed to a tax crime affecting the Municipal Treasury, will supply the information obtained, if any, and in any case will ask the General Prosecutor of the Republic which initiate criminal action that corresponds to the Court, notwithstanding that the City Council name particular accuser for the same effects.

17 official competent article 47.-the mayor or the officer authorized for that purpose has jurisdiction to hear contraventions and sanctions regulated in this law.
Remedy of appeal and procedure article 48.-determination of taxes and sanctions made by the Municipal tax administration, shall be admissible remedy of appeal to to the City Council, which must be brought before the official who has made the score or given the corresponding resolution, within the period of three working days after its notification.
The processing of the resource specified in the preceding paragraph will follow rules that have been established in article 123 for the same and following of the Municipal General tax law.
Title VI chapter I provisions late Art. 49. taxes paid to the municipality of Tepetitán, will be a 5% surcharge which will be used for the celebration of the patron and civic celebrations of the municipality.
Article 50.-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 51.-repeal of the General rate of means of the municipality of Tepetitán, San Vicente Department, contained in the Decree legislative No. 1241, dated November 18, 1953, published in Official Journal No. 226, vol. No. 161 of date on December 11, 1953 and its current reforms.
Article 52.-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, seven days of the month of February in the year two thousand thirteen.
OTHON SIGFRIDO REYES MORALES, PRESIDENT.
ALBERTO ARMANDO ROMERO RODRÍGUEZ, GUILLERMO ANTONIO GALLEGOS NAVARRETE, SENIOR VICE PRESIDENT. SECOND VICE PRESIDENT.
DURAN JOSE FRANCISCO MERINO LÓPEZ, FRANCISCO ROBERTO LORENZANA, THIRD VICE PRESIDENT. FOURTH VICE PRESIDENT.

18 ROBERTO JOSE D'AUBUISSON, fifth Vice President.
LORRAINE GUADALUPE PENA MENDOZA, CARMEN ELENA CALDERÓN SOL STEP, FIRST SECRETARY. SECOND SECRETARY.
SANDRA MARLENE SALGADO GARCÍA, JOSÉ RAFAEL MACHUCA ZELAYA, THIRD SECRETARY. FOURTH SECRETARY.
IRMA PALACIOS LOURDES VASQUEZ, MARGARITA ESCOBAR, FIFTH SECRETARY. SIXTH SECRETARIAT.
FRANCISCO JOSE ZABLAH SAFIE, REYNALDO ANTONIO LOPEZ CARDOZA, SEVENTH SECRETARY. EIGHTH SECRETARY.
Presidential House: San Salvador, to the six days of the month of March of the year two thousand thirteen.
Publish, Carlos Mauricio Funes Cartagena, President of the Republic.
Gregory Ernesto Zelayandia Cisneros, Minister of the Interior.
D. OR. No. 48 vol. No. 398 date: 11 March 2013 SV/geg 08-04-2013 reform: (1) D.L. No. 708, on June 12, 2014, D.O. No. 122, T. 404, on July 3, 2014.
19/08/14 JQ INDEX LEGISLATIVE