1 index Legislative Decree No. 265 the Legislative Assembly of the Republic of EL SALVADOR, considering: I.-that the articles 133 paragraph 4, 203 subsection 1 and 204 paragraph 6 of the Constitution and article 2 of the Act General tax Municipal, are established general principles so municipalities exercise its initiative of law, thus developing their tax rate and proposing it to consideration of this organ of State.
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 local taxes of the municipality of Guatajiagua, Department of Morazán and his current reforms, contain taxes that already do not respond to the current needs of the municipality, so it is convenient to modify this rate.
IV.-that is suitable to the interests of the municipality of Guatajiagua, Department of Morazán, to enact a new 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 Guatajiagua, Department of Morazán.
DECREED: The present law of taxes to the activity economic of the municipality of GUATAJIAGUA, of the Department of MORAZÁN title I provisions General Chapter one object of the law article 1.-the present law is intended to establish the regulatory framework, as well as legal procedures requiring the municipality to exercise and develop tax authority of local taxes , in accordance with article 204 of the Constitution of the Republic and Art. 1 and 2 of the General tax law Municipal.

2 index legislative powers of the Council Municipal Art. 2.-for the better enforcement of this law, must be seen in the relevant, all those legal provisions which are applicable, being empowered City Council, to issue supplementary regulations which may be necessary to clarify any situation not foreseen, provided that the purpose of these is intended to facilitate the implementation of this Act.
Municipal taxes municipal Art. 3. are taxes, taxes demanded by municipalities, without any individualized consideration.
Subject to asset of the obligation tax article 4.-will be subject active of the municipal tax obligation, the municipality of Guatajiagua, in its capacity as creditor of the respective taxes.
Subject liability of the obligation tax article 5.-will be taxable for municipal tax obligation, the natural or legal person to carry out any gainful 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 and other collective bodies or estates still when under common law without legal personality, it is attributed to the quality of subjects of rights and obligations.
Also considered taxable persons in accordance with this law, the autonomous institutions, including the Río Lempa hydroelectricity Board (CEL) and autonomous port Executive Committee (CEPA) provided that they carry out industrial, commercial, financial and service activities in the municipality, with the exception of social security institutions.
Contributing article 6.-means taxpayer, the taxpayer with respect to which the operative event of the tax obligation occurs.
Responsible for article 7.-means head, that no contributor by express mandate of the Act must comply with the obligations of this.
Period tax Municipal Art. 8.-for the purpose of payment of taxes established, means that the tax period or fiscal year begins the first of January and ends thirty and one of December, with the exception of 3 index legislative activities that your period is classified as special and determined by law.
Title II of the obligation tax chapter I of the fact generator and the BASE tax fact generator article 9.-is established as fact generator, all economic activity that takes place in the municipality, according to the following classification: activity SECTOR agricultural agriculture livestock other farming exploitation of mines and QUARRY extraction of metallic and non-metallic mineral products manufacturing industries food except drinks beverages and tobacco Textiles, clothing and leather industries of wood, Cork and paper making chemicals manufacture of non-metallic mineral products manufacture of metallic mineral products manufacture of machinery, equipment, accessories and supplies other manufacturing electricity, GAS and water light transport equipment manufacturing and electric force production of gas supply of water construction construction trade trade to the wholesale and to the smaller hotels , Restaurants and similar 4 index legislative hotels and similar restaurants and similar transport, storage and communications transport and storage communications establishments financial, insurance and real estate finance related services and services auxiliary to financial intermediation insurance real estate services services focused mainly on companies other services activities not well specified public administration, agencies not governmental and institutions foreign administration public non-governmental organizations foreign institutions in the case of owners of establishments that have their matrix based in a given municipality and branches, offices or agencies or any taxable assets elsewhere; for the application of the tax corresponding to the matrix, be deducted the amounts applied by the municipalities of understandings in which operating agencies or branches or any type of taxable assets, always the tax base is the same for those and for these.
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.
Of the Base tax article 10.-for purposes of this law means as active taxable values in assets that it possesses a natural or legal person for the development of its specific economic activity.
The taxable asset shall be determined by deducting the total assets, those encumbered assets in other municipalities, the titles values guaranteed by the State, the depreciation of fixed assets and the legal deductions employees that have not been settled at the time of filing the respective balance.
Financial firms also entitled to deduct amounts accounted for the formation of reserves for sanitation of loans, in accordance with the anti-discriminatory provisions of the Superintendence of the financial system, the corresponding reserve and the amount of goods that administered as trusts.

5 legislative index companies that engage in two or more of the activities specified in this law, will pay the corresponding tax for taxable assets for each of these activities.
Chapter Variable II of tax economic activities taxes and taxes fixed article 11.-for the payment of the respective taxes, imposed variable and fixed tax.
Article 12.-taxed economic activities with fixed and imposed tax variable, according to the following table, on the basis of the taxable assets obtained in accordance with article 10 of this law.
TABLE of taxation to economic activities developed in the municipality if the asset tax is: monthly tax: up to $500.00 will pay a fixed $1.50 from $500.01 to $1,000.00 $ rate 1.50 more $3.00 per thousand or fraction over $500.00 $1,000.01 to $2,000.00 $3.00 over $3.00 per thousand or fraction over $1,000.00 of $2, 000.01 to $3,000.00 $6.00 more $3.00 per thousand or fraction over $2,000.00 $3,000.01 to $6,000.00 $9.00 more $2.00 per thousand or fraction over $3,000.00 $6,000.01 to $18,000.00 $15.00 more $2.00 per thousand or fraction, over to $6,000.00 $18,000.01 to $30,000.00 $39.00 more $2.00 per thousand or fraction, over to $18,000.00 of $30,000.01 to $60,000.00 $63.00 more $1.00 per thousand or fraction, over a $30,000.00 from $60,000.01 to $100,000.00 $93.00 more $0.80 per thousand or fraction, over to $100,000.01 $60,000.00 to $200,000.00 $125.00 more $0.70 per thousand or fraction over $100,000.00 6 legislative index of $200,000.01 $300,000.00 $ 195.00 more $0.60 per thousand or fraction, over to $200,000.00 from $300,000.01 to $400,000.00 $255.00 more $0.45 per thousand or fraction, over a $300,000.00 $400,000.01 to $500,000.00 $300.00 more $0.40 per thousand or fraction, over to $400,000.00 from $500,000.01 to $1,000,000.00 $340.00 more $0.30 per thousand or fraction, over $500,000.00

Of $1,000,000.01 onwards. $490.00 $0.18 per thousand or fraction, over $1,000,000.00 liquors Art. 13 factories-factories of alcoholic, will not pay additional tax that corresponds you by selling their products to wholesale, however will be bound to the payment of the tax by rooms for sale or agencies that have established in the jurisdiction.
Title III of the Administration tax MUNICIPAL responsibilities of officials and obligations LOS taxpayers chapter I powers and duties of the Administration tax MUNICIPAL powers of Control Art. 14.-La municipal tax administration through its officers and employees appointed or delegated for such purpose, will have the powers of control, inspection, verification and investigation of taxpayers or responsible to and comply with the obligations laid down in this Act 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 15.-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 General Law tax Municipal.
Chapter II responsibilities of officials 7 index legislative enforceability solvency article 16.-the registrars of property root and mortgages of the Republic not entered any instrument which appears on transfer or encumbrance on property, in any capacity, that is, if there is no proof of solvency of local 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 the Registrar of trade certificate of solvency of local taxes of the society.
Chapter III obligations formal taxpayers duty of information article 17.-everything proprietary or commercial, industrial establishments or any other activity, legal representative is required to give notice in writing to the municipality, on the date of the opening of the establishment or activity concerned over not later than thirty days after the date of opening , for the purposes of its rating.
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.
Notwithstanding the evidence that can be provided to the contrary, whether in the rating process or its challenge on appeal.
Due notice article 18.-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 thirty 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 buyer, in case of transfer.
The City Council is empowered to close accounts of trade when it stating irrefutably 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 Council, in accordance with article 90 ordinal 7th of the General tax law, Municipal.
Declaration sworn article 19.-the taxpayers subject to taxation on the basis of the taxable asset shall submit to the 8 index legislative Mayor sworn statement or corresponding to each fiscal year balance sheets, according to the commercial code sets it at the latest two months after ended that period according to article 8 of this law. The no-show in the stipulated period of the sworn statement or balance sheet, will make the taxpayer incurring a fine equivalent to 1% of the undeclared, estimated ex officio by the Municipal tax administration asset.
Chapter IV SOLVENCY MUNICIPAL solvency Municipal Art. 20.-any person natural or legal has the right to apply for any pending their corresponding municipal creditworthiness, which will be issued in simple paper free of all municipal tax, extended with the formalities expressed in article 101 of the Municipal Code.
You can extend solvency is however pending any appeal or challenge, through bail granted by the person equal to the amount owed, over one-third of it.
Title IV of the forms of extinction of obligation tax MUNICIPAL and LA MORA chapter I forms of extinction tax article 21.-the forms of extinction of the municipal tax liability, are: to) the payment;
(b) the compensation); and, c) the extinctive prescription.
Chapter II of the payment article 22.-payment payment definition is the fulfillment of the tribute owed and must be carried out by taxpayers or those responsible.
This can be in currency of legal tender or payment in kind, in order to comply with the due tribute. When it is made by payment in kind, require the authorization of the Council.
Which can make the payment of the taxes 9 index legislative article 23.-the payment can be made by the taxpayer, by the legal representative or a third party, in the latter case, there is legal subrogation of the creditor's third.
Term for payment article 24.-the payment must be cash over not later than thirty days after made the qualification of the operative event of the tax liability, 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 25.-regarding the ways in which the payment will be held the facilities of this, the expiry of the extraordinary period, the allocation and the overpayment, shall set out in Arts. 35 et seq. of the General Municipal tax law.
Chapter III of the compensation operation of the compensation article 26.-When this town and a contributor to it, be reciprocal debtors each other, be able to operate among them, compensation that extinguished both debt up to the limit of the minor in the cases and with the requirements provided for in articles 40 and 41 of the General tax law, Municipal.
Chapter IV of LA prescription extinctive or LIBERATORY prescription which extinguished shares or rights article 27.-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 tax article 28-the right of municipalities 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 the term to interrupt prescription and its effects Art. 29.-with respect to the computation of the time, the interruption of the limitation period and the effects of prescription shall apply provisions of Arts. 43 and 44 of the General Municipal tax law and Art. 2257 of the Civil Code.
Chapter V of LA MORA and other regulations 10 index legislative effect of the Mora article 30.-it means that the taxpayer falls in arrears in the payment of taxes, when it commits no it and fails to spend a period of more than sixty days without verifying such payment; These taxes not paid under the conditions indicated in this provision will cause a moratory interest until the date of its equivalent to the market interest cancellation for debts incurred by the commercial sector, from the day following the conclusion of the regular payment.
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.
Improper payment or excess article 31.-If a taxpayer will repay an amount unduly or in excess, it is entitled to that the municipality make the return of the balance in their favor or that is paid this at future tax debts, in accordance to the Arts. 120, 121 and 122 of the Municipal General tax law.
Title V kinds of sanctions, of contraventions, procedures and resources Chapter i. of the sanctions kinds of sanctions article 32-by tax contraventions, establish the following sanctions: a) fine;
(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.
Chapter II of the Contraventions contraventions to the obligation to declare and corresponding sanctions

Article 33.-configure contraventions to declare tax to the municipal tax administration: 1st omit the tax declaration.
The appropriate sentence is a fine equivalent to 5% of the undeclared tax and can never be less than ¢ 25.00. If the taxpayer without ability to contribute the applicable fine will be 11 legislative index of ¢ 25.00 or its equivalent in dollars of the United States of America.
2º submit false or incomplete statements.
The appropriate sentence consists of 20% of the omitted tax penalty and will never be less than ¢ 25.00. If the taxpayer without ability to contribute, the fine which will be applied is ¢ 25.00 or its equivalent in dollars of the United States of America.
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 he presented, and may not be less than ¢ 25.00. If it proves no tax to pay, the fine will be 10.00 ¢ or its equivalent in dollars of the United States of America.
Contraventions to the obligation to pay and sanctions corresponding article 34.-configure contraventions to pay municipal taxes, skip payment or pay outside the time limits. 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 since, the fine will be 10%. In both cases the minimum fine shall be ¢ 25.00 or its equivalent in dollars of the United States of America.
Contraventions to the obligation to allow Control by the Municipal tax administration and sanctions corresponding Art. 35-constitute 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 ¢ 50.00 nor more than ¢ 10,000.00 or its equivalent in dollars of the United States of America. 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.
Contraventions to the obligation to inform and sanctions for article 36.-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.

12 index legislative 2nd omit information or notices 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 37.-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 a fine of ¢ 50.00 to ¢ 500.00, or its equivalent in dollars of the United States of America Depending on the severity of the case and the economic capacity of the offender.
Chapter III crime tax MUNICIPAL article 38.-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 the crime tax article 39.-without prejudice to punish acts that constitute contraventions tax municipal, if those same facts and others in the opinion of the municipal tax administration, do presume the existence of a tax crime, by which the Municipal Treasury is injured. That Administration will practise the relevant administrative investigations to ensure the collection and preservation of evidence and the identification of participants in such crimes.
Exercise of the Penal Art. 40 action.-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 there are any and in any case, 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.
Official competent article 41.-the mayor or the officer authorized for that purpose has jurisdiction to hear contraventions and sanctions regulated in this law, in accordance with the procedure laid down in article 109 et seq. of the General tax law, Municipal.
Remedy of appeal and procedure article 42.-is allowed to appeal to the City Council, which must be brought before the competent official, within three days after their notification of 13 index legislative conformity with the assumptions and procedures that have been established in article 123 for the same et seq. of the General tax law, Municipal.
Title VI chapter I provisions late article 43.-for taxes paid to the municipality of Guatajiagua will be a surcharge of 5% which will be used for the celebration of the patron and civic celebrations of the municipality.
Article 44.-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 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, to the seventeenth day 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.
JOSE FRANCISCO MERINO LÓPEZ, FRANCISCO ROBERTO LORENZANA DURÁN, THIRD VICE PRESIDENT. FOURTH VICE PRESIDENT.
ROBERTO JOSÉ 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 LÓPEZ CARDOZA, SEVENTH SECRETARY. EIGHTH SECRETARY.
Presidential House: San Salvador, fourteen days after the month of February in the year two thousand thirteen.

14 INDEX LEGISLATIVE PUBLISHED, CARLOS MAURICIO FUNES CARTAGENA, PRESIDENT OF THE REPUBLIC.
Gregory Ernesto Zelayandia Cisneros, Minister of the Interior.
D. OR. No. 31 vol. No. 398 date: February 14, 2013 SV/ielp 07-03-2013