Reforming The Law Of International Services.

Original Language Title: REFÓRMASE LA LEY DE SERVICIOS INTERNACIONALES.

Read the untranslated law here: http://www.asamblea.gob.sv/eparlamento/indice-legislativo/buscador-de-documentos-legislativos/reformase-la-ley-de-servicios-internacionales/archivo_documento_legislativo



1 index Legislative Decree No. 277 the Legislative Assembly of the Republic of EL SALVADOR, considering: I.-that obligation of the State is to promote the economic and social development by increasing production, productivity and the rational use of resources in accordance with article 101 of the Constitution of the Republic.
II.-that by Legislative Decree No. 431 of date of October 11, 2007, published in Official Journal No. 199, Tomo No. 377 of October 25 of the same year, was issued the law on international services, which is intended to regulate the establishment and operation of parks and service centers, as well as the benefits and responsibilities of the owners of companies that develop manage or operate them.
III.-that the provision of services at the international level represents an important source of economic and social development for the country, through the generation of jobs, national investment and foreign, the diversification of the productive base and the interrelation with other economic activities.
IV.-that to give a further development of the services contained in the Act, it is necessary to expand its concept and adapt it to international standards, as well as improving the application of the provisions of the same, in order to offer and provide favorable conditions in the operations of the beneficiary enterprises.
POR_TANTO, in use of his constitutional powers and at the initiative of the President of the Republic, by the Minister of the economy, DECREED the following: reforms to the law of services international article 1.-replacements in article 5, first paragraph, the literal c), f), h) e i) and adicionanse the literal k), l), m), n) and or), by the following : "(c) international call center known in the trade as a"call center"or"contact center", meaning those information services provided by a centralized office, owned by a resident abroad provided to third parties or received by third parties resident abroad, such as: the reception of orders, complaints, reservations, balances of accounts, telemarketing and sales 2 legislative index of products or services which may be made by additional channels to your phone" such as e-mails, chat and multimedia messages; without prejudice to that part of the service is intended for the domestic market.
(f) repair and maintenance of sea-going vessels: understanding how those services of repair and maintenance, to people engaged in international shipping freight, cruises, boats medical and/or scientific research and industrial fishing.
(h) processes business: understanding how those services to remote or "outsourcing", known also in the trade of international services for its acronym in English as BPO's, consisting of outsourcing of processes of management provided by a company established in a park of services or a service center, people based with operations outside the territory national, in support of the companies business processes , such as: capture of information, processing and handling of customers, surveys and market research, studies, analysis, monitoring and quality control, accounting, processing of payroll and other HR-related activities; processing and data management; design and preparation of plans; translation of documents, transcription and printing of texts; capture of information.
(i) services automisation: understanding how those medical services, General and specialized in the treatment of diseases that require surgical intervention or not, including dental services, provided by a valuing institution patients with permanent residence outside the Salvadoran territory.
(k) repair and maintenance of containers: understanding how those services of repair and maintenance of dry, refrigerated containers, special equipment and ISO tanks; such services must be given to legal persons engaged in the international carriage of goods, both aerial and maritime; the works of repair and maintenance include: painting, straightening, cleaning or spraying, as well as other services related to such activity.
(l) repair of technological equipment: understanding how those services of repair of technological equipment tangible such as computers, cell phones, televisions, cameras and printers; or intangible, related to the implementation of a system and others, provided legal persons domiciled outside the national territory.
(m) elderly and convalescent care: understanding how those services to people with permanent residence outside the national territory, demanding special treatment of any kind.
(n) telemedicine: understanding how services to distance consistent people health care, developed through a means of electronic communication, carried out by a qualified registered to practice in the country, consisting of medical guidance post consultation and specialized consultation of results of diagnostics and analysis, laboratory tests, pathological studies and imaging management of clinical records support treatment, and provided people with 3 index legislative permanent domicile outside the national territory. Excludes the clinic visit.
"(o) Cinematography: meaning of postproduction services performed to recorded material, which can include captioning, among others, provided legal persons domiciled outside the national territory."
Article 2.-Article 6, be replaced by the following: "(Art. 6.-Las personas naturales o jurídicas a las que se refieren los literales a) (, b)(, d) (, e)(, j) (, l)(, o) of the first paragraph of the preceding article, may operate only in service parks duly qualified in accordance with article 7 of this law." (Services that concern the literal f) and g) that they require special features particularly for its operation, shall be eligible for its activity in the national customs territory, as well as maritime and aerial ports which should be previously classified as service centre in accordance with the provisions laid down by this law. Similarly, the service referred to in the literal k) may be authorized as a service centre when aledaño a maritime or air port is located. "((((En el caso de las letras c), h), i), m), and n), can operate in parks services or service centres."
Article 3.-replacements in Art. 8, third, sixth, seventh and eighth, subparagraphs by the following: "(in the case of the activities referred to in points (a))(, b) (, c)(, d), e) (and j) of the first subparagraph of article 5 of this law, may allocate part of its services to the domestic market."
"(In the case of provision of services to the domestic market, the service provider is legal person or natural, owner of companies that paid or credited amounts for the services set out in the literal to)(, b) (, c)(, d) (, e) (and j) of the first subparagraph of article 5 of this law, are obliged to retain el1.5% in respect of the income tax advance" which must be heard within the period stipulated for retention in the law on income tax; Accordingly, such income shall not be subject to the payment or deposit to account under the tax code system. Non-conformance to established in this subsection, retention will be incurred by the taxable person in the penalties provided in the tax code."" En_el_caso_de provision of services to the domestic market, all taxpayers of the tax on the transfer of goods and chattels and the provision of services, regardless of their classification, must retain 1% on the value of the service received from the services referred to in the literal to), b), c), d), e) and j) of the first subparagraph of article 5 of this law , by way of advance payment of such a tax. No provisions of this subsection, shall apply the provisions of the tax code."" The introduction of goods into the domestic market arising from the operations of international distribution and logistics operations, are considered final importation, in which the importer assumes the quality of taxpayer with respect to all the tributes that generates it, where appropriate. In the case of goods not produced in the country, owned by a non-domiciled subject, they shall be located in the national territory, at the time to which they are subject to final importation."
Article 4.-replacements in article 13, fourth and seventh, subparagraphs by the following: "in the event that the Park's services include the establishment of facilities to provide 4 index legislative services automisation or elderly and convalescent care, must comply with the provisions of article 23, second and third subparagraphs of this law, as appropriate." Just as you must physically isolated from other activities of the park facilities, having independent access for effective control within the Park and having at least four thousand square meters built buildings of the hospital unit, in the case of automisation services."

"The developmental can manage the sale of plots or premises and contract with natural or legal persons, the lease of facilities for the establishment and operation of companies in them, as well as the rates for services that will bring the Park to its direct users. For purposes of this law, the terms of lease or sale, terms of sale and the fees for services shall be agreed by the Contracting Parties."
Article 5.-Article 23, be replaced by the following: new investment in assets amounting to not less than one hundred fifty thousand dollars of the United States of America (US$ 150,000.00) in the first six months of operations " for working capital and fixed assets.
(b) operate with no fewer than ten permanent jobs.
(c) hold a written minimum contract of six months.
(d) submit a Business Plan.
Services automisation as direct users to provide services in parks services, in accordance with the provisions of this law, shall comply with the following requirements: to) new investment in fixed assets by a minimum of one million dollars from the United States of America (US$ 1,000,000.00) in the first year of operations for projects whose activities are intended for the provision of services for treatment of diseases with surgery or without it as well as dental and general medical services.
(b) operate with no fewer than ten permanent jobs.
(c) the building or buildings where the authorized activity develops have at least four thousand square meters of the hospital unit.
(d) submit a business plan.
(e) that designs of each of the above elements above, comply with the standards and specifications laid down by the competent authorities in valuing safety.

5 legislative index in the case of care services to elderly and convalescent as direct users to provide services in parks services, in accordance with the provisions of this law, shall comply with the following requirements: to) new investment in assets for a minimum amount of two hundred fifty thousand dollars of the United States of America (US$ 250,000.00) in the first year of operations for working capital and fixed assets.
(b) operate with no fewer than ten permanent jobs.
(c) submit a Business Plan.
In the case of failure to comply with the provisions above, in the case of business processes automisation, elderly and convalescent care literals, the company not enjoy benefits and tax incentives established in the present law, corresponding to the fiscal year of the breach."
Article 6.-replace the article 24.-with the following: "article 24." The natural or legal persons, national or foreign, owners of enterprises engaged in the provision of international call centers, repair and maintenance of sea-going vessels and aircraft, business, automisation processes, repair and maintenance of containers, elderly and convalescent care, and telemedicine may operate in service centres, prior granting of benefits and tax incentives from the Ministry of economy (, and must meet the following requirements: to) authorization of location by the corresponding authority.
(b) that the facilities comply with environmental conditions and adequate occupational health and safety.
(c) formal administrative and financial organization.
((d) buildings: i) vehicle parking.
(ii) having emergency exits.
(iii) any other necessary according to the activity to develop.
In the case of services of repair and maintenance of containers, services of repair and maintenance of sea-going vessels and aircraft, should set an office for the Customs delegation, when located outside a primary customs zone. The beneficiary should contribute with payment services and the Customs delegation necessary team when required by the Ministry of finance, through the General Directorate of customs.

"6 index legislative designs of each of the elements identified above, will be subject to the standards and specifications laid down by the competent authorities, having obtained the appropriate permits."
Article 7.-insert between the Arts. 24 and 25, article 24-A of the following way: new investment in assets amounting to not less than two hundred fifty thousand dollars of the United States of America (US$ 250,000.00) in the first six months of operations " for working capital and fixed assets.
(b) operate one number not less than 20 permanent jobs.
(c) hold a written minimum contract of six months.
(d) submit a Business Plan.
Automisation services at service centres in accordance with the provisions of this law, shall comply with the following requirements: to) new investment in fixed assets by a minimum of two million dollars from the United States of America (US$ 2,000,000.00) in the first year of operations, for projects whose activities are intended for the provision of services for treatment of diseases with surgery or without it as well as dental and general medical services.
(b) operate with no fewer than fifteen permanent jobs.
(c) the building or buildings where the authorized activity develops have at least four thousand square meters of the hospital unit.
(d) submit a business plan.
(e) that designs of each of the above elements above, comply with the standards and specifications laid down by the competent authorities in valuing safety.
En_el_caso_de the elderly and convalescent services as service centres, in accordance with the provisions of this law, shall comply with the following requirements: to) new investment in assets for a minimum amount of five hundred thousand dollars of the United States of America (US$ 500,000.00) in the first year of operations corresponding to working capital and fixed assets.

7 index legislative b) operate with no fewer than fifteen permanent jobs.
(c) submit a business plan.
In the case of failure to comply with previous, literals for the case of automisation, business processes or elderly and convalescent care, the company not enjoy benefits and tax incentives established in the present law, corresponding to the fiscal year of the breach."
Article 8.-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, 24 days of the month of January of 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.
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, seven days of the month of February in the year two thousand thirteen.
PUBLISHED, 8 index legislative Carlos Mauricio Funes Cartagena, President of the Republic.
German Jose Armando Flores, Minister of economy.
D. OR. No. 28 vol. No. 398 date: February 11, 2013 ROM/ielp 25-02-2013