1 Decree No. 233 the Legislative Assembly of the Republic of EL SALVADOR, considering: I.-that by Legislative Decree No. 134 of dated December 18, 1991, published in the Official Journal No. 242, volume no. 313, of 21st of that same month and year, issued the law of income tax.
II. that by means of Legislative Decree No. 957 of date 14 December 2011, published in the Official Journal No. 235, volume no. 393, 15 of that same month and year, was amended the income tax Act, introducing the figure of the minimum payment as part of reforms to the income tax.
III.-that the minimum payment to the income tax, is a measure that allows you to comply with the principle of generality of contribute to the financial sustainability of the State by those who make use of works and public services, in turn is a mechanism fraud against non-existent or improper deductions.
IV.-that the activity of import, refining, distribution and sale of fuel, is affected due to the variability of prices of oil in the international market, particularly when it is on the rise, producing local selling prices of fuels have the same behavior, however gross margin in this activity does not vary with changes in the retail price.
V because of the above, it is necessary to reform the law of tax on income relating to minimum payment, to solve the problems referred to in the previous recital.
Therefore, use of his constitutional powers and at the initiative of the deputies Rodolfo Antonio Parker Soto, Jose Vidal Delgado Carrillo, Omar Arturo Escobar Oviedo, Rafael Antonio Jarquín Larios, Jesús Walter Montejo Melgar and Ciro Alexis Zepeda Menjívar.
DECREES the following, reform to the law of tax on the income article 1.-joining article 77 third and fourth, subparagraphs as follows: "importers, refiners or distributors of fuels to the wholesale or wholesale, paid the minimum payment of the income tax by applying the aliquot of the zero point six percent (0.6%) on revenue from the sale of fuel and one per cent (1%) on income index legislative 2 of" other sources."" "The application of the rate of 0.6% shall also apply to distributors of fuels to the retail or detail, where there is equity stake with legal persons engaged in the import, refinery or distribution activities to the wholesale of fuels."
Article 2.-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, fourteen days after the month of December of the year two thousand twelve.
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, nineteen days after the month of December of the year two thousand twelve.
Publish, Carlos Mauricio Funes Cartagena, President of the Republic.

Juan Ramón Calos index legislative 3 Enrique Cáceres Chavez, Minister of finance.
D. OR. No. 238 volume no. 397 date: December 19, 2012 JBCHM/ielp 25-01-2013 legislative index