DECREE No. 287 THE LEGISLATURE OF THE REPUBLIC OF EL SALVADOR, CONSIDERING
I.- in Articles 133 paragraph 4, 203 paragraph 1 and 204 paragraph 6 the Constitution of the Republic and Art. 2 of the General Municipal tax Law, general principles for municipalities to exercise their initiative Law and develop its tax rate and proposing it to the consideration of the State Authority.
II.- That pursuant to the Tax Municipal, municipal taxes should be based on the economic capacity of taxpayers and the principles of generality, equality, fair distribution of the tax burden and not confiscation.
III.- Rate of Excise Taxes of the Municipality of Caluco and current reforms, contain taxes that no longer meet the current needs of the municipality, so it is appropriate to amend the fee.
IV.- That is convenient to the interests of the Municipality of Caluco, Department of Sonsonate, enact a new law to update the current tax rate in order to get a better revenue from the application of that law, for the benefit of its citizens and contributing to local development.
in exercise of its constitutional powers and initiative of Deputies Mario Antonio Ponce Lopez, Jose Antonio Almendáriz Rivas, Rivas Rivas Adelmo Santos and Caluco City Council, Department of Sonsonate. DECREES
THIS TAX LAW ECONOMIC ACTIVITY Caluco TOWNSHIP, DEPARTMENT OF SONSONATE
TITLE I GENERAL PROVISIONS CHAPTER ONE
Object of Art Act. 1. This Act is to establish the regulatory framework and the legal procedures required the municipality to exercise and develop their taxing powers in matters of municipal taxes, in accordance with Article 204 of the Constitution of the Republic
2 and Art. 1 and 2 of the Municipal Tax Code.
Powers of Art City Council. 2. For the best implementation of this Act, shall be observed as appropriate, all those laws that are applicable, the City Council is empowered also to issue additional regulations as may be necessary to clarify any situation not foreseen, provided that the purpose of these should aim to facilitate the implementation of that law.
Municipal taxes Art. 3. Are municipal taxes, the taxes levied by municipalities, without any individualized consideration.
Active subject of tax liability
Art. 4. It will be an active subject of the municipal tax liability, the Municipality of Caluco, in its capacity as creditor of the respective taxes. Taxpayer
Tax Liability Art. 5. shall be liable municipal tax liability, the natural or legal person performing any gainful economic activity in the municipality and that according to this law is obliged to comply with cash benefits either as taxpayer or responsible.
For the purposes of the application of this law taxpayers communities of goods, estates, trusts, societies and indeed other groups or entities heritages that even when under common law without legal personality are also considered, they are credited the quality of subjects of rights and obligations.
Also considered taxable persons in accordance with this Law, the autonomous institutions, including the Executive Hydroelectric Commission of the Lempa (CEL) and Autonomous Executive Port Commission (CEPA) provided they have industrial, commercial, financial and services in the municipality, with the exception of social security institutions. Taxpayer
Art. 6. It is understood by the taxpayer, the taxpayer for which the event giving rise to the tax liability is verified. Responsible
Art. 7. It is understood by responsible, who without taxpayer by express mandate of the Act must comply with his obligations. Municipal Tax Period
Art. 8. For the purposes of payment of the taxes imposed, it is understood that the tax period or fiscal year starts on January 1 and ends on December 31, except for those activities that your period is classified as special and certain by law.
TITLE II OF TAX OBLIGATION
CHAPTER I TAXABLE EVENT AND TAX BASE Taxable Event
Art. 9. It is established as the operative event, any economic activity carried out in the municipality, according to the following classification:
AGRICULTURAL SECTOR Agriculture Livestock farming activities Other
MINING AND QUARRYING Mining of non-metallic and metallic
MANUFACTURING INDUSTRIES Foodstuff minerals, except snuff Beverage and Textiles, clothing and leather industries of wood, cork and paper Manufacture of chemicals Manufacture of non-metallic mineral products Manufacture of metal ores Manufacture of machinery, equipment, accessories and supplies Manufacture of transport equipment Other manufactures
eLECTRICITY, gAS aND WATER electricity and gas production electric power supply CONSTRUCTION Construction water
TRADE Wholesale and retail
HOTELS, RESTAURANTS AND SIMILAR Hotels and similar restaurants and the like
TRANSPORT, STORAGE AND COMMUNICATIONS Transport and Communications
Storage related services FINANCIAL ESTABLISHMENTS, insurance and real estate financial activities and auxiliary services of financial intermediation Insurance Real Estate services
sERVICES focusing primarily on companies
Other services Activities not adequately described pUBLIC ADMINISTRATION, AGENCIES aND nON-gOVERNMENTAL INSTITUTIONS FOREIGN public administration nongovernmental organizations Institutions foreign
for owners of establishments that it has its based matrix in a given municipality and branches, offices or agencies or any other taxable asset; for the application of taxes corresponding to the womb shall be deducted the amounts applied by the municipalities of understandings operating agencies or branches or any kind of taxable assets, provided that the tax base may be the same for those and for them.
The operative events constitute economic activities tax when they are generated directly in the municipality, however, that the respective acts, conventions or contracts have been perfected out of it.
From Taxable Income Art. 10. For the purposes of this Act shall be construed as taxable assets those securities assets held by a natural or legal for the development of their specific economic activity person.
The taxable asset is determined by deducting the total assets, those assets taxed in other municipalities, securities guaranteed by the state values, depreciation of fixed assets and legal holds to employees when submitting the respective balance have not been liquidated.
Financial companies have also entitled to deduct amounts accounted for the formation of reserves for loan sanitation, according to the provisions issued by the Superintendency of the Financial System, the corresponding legal reserve and the amount of assets they manage as trusts.
Companies engaged in two or more specific activities in this Law, taxable assets paid for the corresponding tax at each of these activities.
CHAPTER II TAXES Taxes ECONOMIC ACTIVITIES
Fixed Variable and Taxes Art.11.- For payment of the respective taxes, tax will be variable and fixed tax.
Art.12.- economic activities with fixed and variable tax imposed according to the following table, based on the taxable asset obtained pursuant to Art is taxed. 10 of this Act.
APPLICATION TABLE TAX ECONOMIC ACTIVITIES IN THE MUNICIPALITY
IF THE TAX ASSETS IS: TAX MONTHLY:
to $ 500.00 will pay a flat $ 1.50 fee
From $ 500.01 to $ 1,000.00 $ 1.50 plus $ 3.00 per thousand or fraction surplus of $ 500.00
From $ 1,000.01 to $ 2,000.00 $ 3.00 plus $ 3.00 per thousand or fraction over $ 1,000.00
from $ 2,000.01 to $ 3,000.00 $ 6.00 plus $ 3.00 per thousand or fraction surplus of $ 2,000.00
from $ 3,000.01 to $ 6,000.00 $ 9.00 plus $ 2.00 per thousand or fraction surplus of $ 3,000.00
from $ 6,000.01 to $ 18,000.00 $ 15.00 plus $ 2.00 per thousand or fraction thereof, over to $ 6,000.00
From $ 18,000.01 to $ 30,000.00 $ 39.00 plus $ 2.00 per thousand or fraction thereof, over to $ 18,000.00
From $ 30,000.01 to $ 60,000.00 $ 63.00 plus $ 1.00 per thousand or fraction thereof, over to $ 30,000.00
From $ 60000.01 to $ 100,000.00 $ 93.00 plus $ 0.80 per thousand or fraction thereof, over to $ 60,000.00
From $ 100,000.01 to $ 200,000.00 $ 125.00 plus $ 0.70 per thousand or fraction over $ 100,000.00
From $ 200,000.01 to $ 300,000.00 $ 195.00 plus $ 0.60 per thousand or fraction thereof, surplus to $ 200,000.00 | || From $ 300,000.01 to $ 400,000.00 $ 255.00 plus $ 0.45 per thousand or fraction over $ 300,000.00 to $ 400,000.01
From $ 300.00 to $ 500,000.00 plus $ 0.40 per thousand or fraction thereof, $ 400,000.00 surplus
From $ 500,000.01 to $ 1,000,000.00 $ 340.00 plus $ 0.30 per thousand or fraction thereof, surplus to $ 500,000.00
From $ 1,000,000.01 on. $ 490.00 plus $ 0.18 per thousand or fraction thereof, $ 1,000,000.00 surplus distilleries
Art. 13.- The schnapps distilleries and not pay additional tax which he could claim from the sale of their products wholesale, however they are obliged to pay the tax by the salesrooms or agencies that have established in the jurisdiction.
TITLE III MUNICIPAL TAX MANAGEMENT, RESPONSIBILITIES AND DUTIES OF OFFICIALS
CHAPTER I POWERS AND DUTIES OF MUNICIPAL TAX ADMINISTRATION
Control Powers Art. 14. The municipal tax administration through its officers and employees or delegates appointed for that purpose, shall have the powers of control, inspection, verification and investigation of taxpayers or responsible to each other to meet their obligations under this law in accordance with the procedures set out in Articles 82 and 89 of the Municipal Tax Code. Any information provided will be kept strictly confidential.
Sanction Art. 15. Taxpayers or persons responsible in the preceding article, who refuse to allow and facilitate inspections, tests, checks and investigations or provide explanations, data and reports or deliberately false or inaccurate data suministraren concerns will be sanctioned accordance with the provisions in this regard in Article 66 of the General Municipal Tax Law.
CHAPTER II RESPONSIBILITIES OF OFFICIALS
Solvency Enforceability Art. 16.- Registrars of the Property and Mortgages of the Republic not entered any instrument that appears transfer or lien on property, for any reason whatsoever, if proof of solvency of municipal taxes on the good root object is not presented transfer or encumbrance. Nor
entered in the Register of Commerce articles of incorporation, modification and dissolution of commercial companies, without being submitted to the Registrar of Trade credit record municipal tax of society.
7 CHAPTER III FORMAL OBLIGATIONS TAXPAYERS
Duty of Information Art. 17.- Any owner or legal representative of commercial, industrial or other business establishments are required to give written notice to the City Hall, on the date of the opening of the establishment or activity concerned more than thirty days after the opening date for the purposes of their qualification.
The lack of compliance with the requirement set out in the preceding paragraph, will lead to the owner or representative has been accepted the date the officer made the appropriate rating. Determined
date, in accordance with the preceding paragraph, the taxpayer is required to make payment of the tax imposed.
Without prejudice to the evidence that may be provided to the contrary, either in the rating process or in its challenge on appeal. Duty Notice
Art. 18. Any natural or legal person subject to payment of municipal taxes, shall give notice to the Municipality, closing, transfer, change of address and any other event that results in the termination or variation of that tax, within following an event that is thirty days. Failure to comply with this obligation shall render liable the subject of tax payment thereof, unless they are covered by the acquirer, in cases of transfer.
It is authorized the City Council to officially close accounts when bona fide evidence that a natural or legal person has ceased to be subject to payment under this Act. This closure will be from the date determined by the City Council pursuant to Art. 90 subsection 7 ° of the General Tax Law Municipal.
Affidavit Art. 19. Taxpayers subject to tax based on the taxable assets submitted to the Mayor affidavit or balances for each fiscal year, as established by the Commercial Code no later than two months after completion of that year in accordance with Art. 8 of this Act. Failure to submit within the stipulated period of sworn statement or balance sheet, the taxpayer will incur a fine equivalent to 1% of assets not declared, estimated officially by the Municipal Tax Administration.
CHAPTER IV MUNICIPAL SOLVENCY Solvency Municipal
Art. 20. Any natural or legal person has the right to ask for any pending its corresponding municipal creditworthiness, which will be issued on plain paper free of all municipal tax, extended with the formalities expressed in Art. 101 of the Municipal Code.
Solvency may be extended pending resolution however any appeal or challenge by surety granted by the concerned equal to the amount owed plus a third part of it.
TITLE IV FORMS OF EXTINCTION OF MUNICIPAL TAX LIABILITY AND MORA CHAPTER
TAX FORMS OF EXTINCTION Art. 21. The forms of termination of the municipal tax liability are:
B) Compensation; and
c) The statute of limitations. CHAPTER II PAYMENT
Definition of Payment Art. 22. Payment is the fulfillment of the tax due and must be made by taxpayers or persons responsible.
This may be in legal tender or payment in kind, in order to meet the tax due. When provided for payment in kind, the City Council authorization is required.
Of those who can make the payment of taxes
Art. 23. Payment can be made by the taxpayer, by the legal representative or a third party, in the latter case, the third legal subrogation rights of the creditor.
9 Deadline for making payment
Art. 24. Payment must be paid no later than thirty days after completion of the qualifying event giving rise to the tax liability to the Municipal Treasury or through another mechanism established by the City Council and in accordance with the provisions of Arts. 33 and 83 of the Municipal Tax Code and Art. 89 of the Municipal Code.
Forms of Payment and Other Related Activities
Art. 25. With regard to the ways that will be held payment facilities this, the expiration of the special period, the complaint and the overpayment will be established in the Arts. 35 and following of the Municipal Tax Code.
CHAPTER III COMPENSATION Compensation
Operation Art. 26. When this municipality and a taxpayer thereof, are reciprocal debtors of each other, may operate including compensation that extinguishes both debts up to the limit of the lowest in the cases and with the requirements of Articles 40 and 41 of the Municipal Tax Code.
CHAPTER IV PRESCRIPTION Prescription EXTINCTIVE O liberatory
extinguishing Shares or Rights
Art. 27. The prescription which extinguishes the shares or rights, requires only a certain length of time which has not been exercised such actions.
Prescribing the right of municipalities to demand payment of tax
Art. 28. The right of municipalities to demand payment of municipal taxes and accessories, barred for lack of initiative in the executive judicial collection during the period of 15 consecutive years.
Calculating the period for Interrupt Prescription and its Effects
Art. 29. With respect to the calculation of the period, the interruption of prescription and effects of prescription is subject to the provisions in Arts. 43 and 44 of the Municipal Tax Code and Art. 2257 of the Civil Code.
CHAPTER V 10
MULBERRY AND OTHER ADJUSTMENTS Effect of Mora
Art. 30. It is understood that the taxpayer falls in arrears in the payment of taxes, when not carried the same and elapse within more than sixty days without verifying such payment; these taxes not paid on the conditions set forth in this provision will cause a default interest to the date of its equivalent cancellation at market interest for debts incurred by the business sector from the day following the conclusion of the regular pay period .
Interest will be paid together with the tax without resolution or requirement. Consequently, the obligation to pay survive even when I kind not required by the collector, bank, financial or any other institution authorized to receive such payment.
Abuse or excess payment
Art. 31. If a taxpayer will repay an amount unduly or in excess, shall be entitled to the municipality make you return the balance in their favor or it is paid to future tax debts, pursuant to Art. 120, 121 and 122 of the Municipal Tax Code. TITLE V
KINDS OF SANCTIONS, of Infringements, PROCEDURES AND RESOURCES CHAPTER I
Art classes. 32.- For tax violations, the following sanctions are established:
B) Comiso species that have been the object or the means to commit the offense or infringement;
C) Closure of the establishment, when he is coming. CHAPTER II
Infringements Infringements to the obligation to declare and Corresponding Sanctions
Art. Contraventions 33. They shape the obligation to declare taxes to the municipal tax administration:
11 Skip the tax return.
The penalty is a fine equal to 5% of the undeclared tax and may never be less than ¢ 25.00. If the taxpayer proves no ability to pay the applicable fine will be ¢ 25.00 or the equivalent in dollars of the United States of America.
2nd Submitting false or incomplete statements.
The penalty is a fine of 20% of the unpaid tax and may never be less than ¢ 25.00. If the taxpayer proves no ability to pay, the fine will be applied is ¢ 25.00 or the equivalent in dollars of the United States of America.
3rd extemporaneously file tax returns.
The penalty shall be 2% of the tax declared after the deadline for each month or part month that has elapsed since the date on which ended the deadline for filing until the day he presented can not be less than ¢ 25.00. If not lead to pay tax, the penalty will be of ¢ 10.00 or the equivalent in dollars of the United States of America.
Infringements to the Obligation to Pay Penalties and Corresponding
Art. They shape 34.- contraventions to the obligation to pay municipal taxes, omit payment or pay off deadlines. The penalty is a fine of 5% of the tax, if you'll pay in the first three months past due; and if promissory note in the following months, the fine will be 10%. In both cases, the minimum fine will be of ¢ 25.00 or the equivalent in dollars of the United States of America. Infringements
obligation to allow control by the Municipal Tax Administration and Sanctions Corresponding
Art. They shape 35.- contraventions regarding the obligation to allow control by the municipal tax administration:
1 Refusing, oppose or prohibit control by the municipal tax administration. The sanction that corresponds is 0.50% of the declared active and will never be less than or more than ¢ 50.00 ¢ 10,000.00 or its equivalent in dollars of the United States of America. If however the application of this penalty, the taxpayer remains in the negative or opposition, the penalty will be the closure of the establishment, which will be lifted immediately to allow access control.
2nd hide or destroy records are goods, documents or other evidence. The applicable penalty shall be equal to the previous paragraph, without prejudice to any criminal action giving rise.
12 Infringements to the obligation to inform and Corresponding Sanctions
Art. They shape 36.- contraventions of the obligation to report:
1 Refusing to supply the information requested by the municipal tax administration, on facts that the taxpayer is required to know, about their own activities or third parties. Skip
2nd information or notices to the municipal tax administration legal or administrative provisions relating ordered.
3rd Provide municipal tax administration false or incomplete reports. In these cases the applicable fine is equal to the mentioned in the first paragraph of the preceding article.
Contraventions and penalties Other Tax Obligations
Art. 37.- Violations incurred by taxpayers, managers or third parties for violations of tax obligations under this Act, laws or ordinances that establish municipal taxes and regulations, which they would not typified in the preceding articles shall be punished by a fine of ¢ ¢ 50.00 to 500.00, or its equivalent in dollars of the United States, according to the seriousness of the case and the economic capacity of the offender. CHAPTER III CRIME
MUNICIPAL TAX Art. 38.- constitute municipal tax crimes behaviors that define and penalize them as such in the Penal Code or special laws.
Proceedings of the Municipal Tax Administration regarding tax crimes
Art. 39. Without prejudice to punish acts that constitute violations municipal tax, if those same facts and others judgment of the municipal tax administration, presume the existence of a tax offense, which prejudiced the Municipal Public Finance. Such administration practice relevant administrative investigations to ensure the collection and preservation of evidence and the identification of participants in such crimes.
Exercise of Criminal Action
Art. 40. If the opinion of the municipal tax administration has committed a tax offense concerning the Municipal Treasury, will provide the information obtained, if there is any and in any case, ask the Attorney General's Office to initiate criminal proceedings corresponding to the competent court, without prejudice to the private prosecutor City Council name for the same effects.
Competent Officer Art. 41. The municipal mayor or authorized for that purpose official has jurisdiction to hear contraventions and penalties covered by this Act, the procedure set forth in Art. 109 and following of the General Tax Law Municipal. Appeal
and Procedure Art. 42.- appeal to be admitted 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 for the same they have been established in Article 123 and following of the Municipal Tax Code. TITLE VI CHAPTER I
Final Provisions Art. 43. By the taxes paid to the Municipality of Caluco will be a surcharge of 5% will serve for the celebration of civic festivals and patron of the municipality.
Art. 44.- matters not provided for in this Act shall be subject to what is provided in the General Municipal Tax Act, as may be appropriate and.
Art. 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, thirty-one days of January in the year two thousand and thirteen.
OTHON Sigfrido Reyes Morales, president.
ALBERTO ROMERO ARMANDO RODRIGUEZ, GUILLERMO ANTONIO NAVARRETE GALLEGOS, FIRST VICE. SECOND VICE PRESIDENT.
MERINO JOSE FRANCISCO LOPEZ, FRANCISCO ROBERTO DURAN LORENZANA, THIRD VICE. FOURTH VICE.
JOSE ROBERTO MUNGUÍA d'Aubuisson, FIFTH VICE.
PEÑA LORENA GUADALUPE MENDOZA, CARMEN ELENA CALDERON SOL Escalon, First Secretary. Second Secretary.
14 SALGADO SANDRA MARLENE GARCIA, JOSE RAFAEL MACHUCA Zelaya, Third Secretary. Fourth secretary.
IRMA VASQUEZ PALACIOS LOURDES, MARGARITA ESCOBAR, FIFTH SECRETARY. SIXTH Secretariat. JOSE FRANCISCO
ZABLAH SAFIE, Reynaldo Antonio López Cardoza seventh Secretary. EIGHTH SECRETARY.
Casa Presidencial: San Salvador, on the fifteenth day of February in the year two thousand and thirteen.
PUBLISH, Carlos Mauricio Funes Cartagena
, President of the Republic.
Zelayandía Gregorio Ernesto Cisneros, Minister of the Interior.
OJ No. 37 Volume No. 398 Date: February 22, 2013
SV / Adar 18/03/2013