1 index Legislative Decree Nº 143 LA 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 General tax law, Municipal, set forth general principles for municipalities to exercise their initiative of law , elaborating thus its proposals of law and reform of taxes on municipal matters and propose them 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 General municipal tax of Chinameca, San Miguel Department, law issued by Legislative Decree No. 266 of date February 4, 2010, published in Official Journal No. 37, vol. 386 dated 23 of the same month and year, contains tributes which already do not respond to the current needs of the municipality.
IV.-that is suitable to the interests of the municipality of Chinameca, Department of San Miguel, to amend certain articles of the tax law, in order to obtain a better fundraising from these reforms, 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 Chinameca, Department of San Miguel and the Deputy Lucía de el Carmen Ayala de León.
DECREES the following: reforms to the law of taxes to the activity economic in the municipality of CHINAMECA, of the Department of SAN MIGUEL, approved by Decree legislative number 266, dated February 4, 2010, published in the DIARIO official No. 37, volume 386 of date 23 of the same month and year.
Article 1.-reforming article 5, thus: "article 5.-will be taxable for municipal tax obligation, the natural or legal person to carry out any economic activity for profit and that according to this law is obliged to comply with cash benefits either as a taxpayer or responsible."
2 index legislative for the purposes of the application of this law, are also considered taxable persons communities of property, successions, trusts, societies in fact and other collective bodies or estates, lacking even though according to the common law of legal personality are credited as subjects of rights and obligations.
Also considered taxable persons in accordance with this law, the autonomous institutions, including the Río Lempa hydroelectricity Board (CEL)."
Article 2.-reforming article 9, thus: "article 9.-made generator sets, all economic activity that develops in the municipality, regardless of the respective acts, conventions or contracts that generates it have 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 has been obtained or is intended to obtain economic benefits.
AGRICULTURE • agriculture SECTOR. • Livestock. • And other agricultural activities.
EXPLOITATION of mines and quarries • extraction of metallic and non-metallic minerals.
• Removal of non-metallic and metallic materials manufacturing industries. • Manufacturing industries. • Drinks and cigars. • Textiles, clothing and leather. • Wood, Cork and paper industry. • Manufacture of chemical substances. • Manufacture of machinery, equipment, electronic components, accessories and supplies. • Manufacture of transport equipment. • Generation and distribution of electricity, gas and water through plants, facilities, or diverse, even in its exploratory or experimental stage industry. • Construction. • Preparation of materials and raw materials for construction.
ELECTRICITY, GAS and water • light and power. • Gas production. • Water supply.
CONSTRUCTION • construction.
3 index legislative business SECTOR - commercial activities: that engaged in the purchase and sale of goods, and all kinds of movable and immovable property. Including among others: • trade of goods to the wholesale and the retail. • Storage and deposit, excluding general warehouse. • Services of telecommunications, mail, shipping, telephony and telegraphy, television services including television by cable, broadcasting and data transmission. • Real estate.
SECTOR Services - service activities: They are all activities and expensive operations providing professional, technical and logistical, services which do not consist in production or transaction of goods and merchandise. Which involves the following activities: • professional technical services. • Repairs and installations. • Rentals. • Services focused primarily on the company. • Various services. • Hotels and similar. • Restaurants and the like.
TRANSPORT, storage and communications • transportation and related services. • Storage. • Communications.
FINANCIAL - financial activities SECTOR: Are activities of the institutions of the national financial system and foreign, bag and securities brokers, natural or legal persons engaged in the fundraising for the savings, investment and credit, to the change of currency, 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. • Insurance companies in general. • Insurance brokers agents. • Funds and pension administrators.
4 index legislative SECTOR public-not well specified activities public administration, non-governmental organizations and foreign • public administration institutions. • Non-governmental organizations. • Foreign institutions.
In the case of owners of establishments that have its parent company based in a particular municipality, and branches, offices or agencies or any taxable assets in another; 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."
Article 3.-reforming article 10, as well: "article 10.-for purposes of this law means as taxable asset values asset that has 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.
Companies that engage in two or more of the activities specified in this law, will pay for taxable assets the corresponding tax for each of these activities."
Article 4.-reforming article 11, thus: "Article 11.-for the payment of the respective taxes, there will be imposed variable and fixed tax."
Article 5.-reforming article 12, thus: "Article 12-are taxed economic activities with fixed and variable tax, according to the following table, taking as a base the taxable asset retrieved in accordance to article 10 of this law."
5 index legislative 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 $1.50 per thousand or fraction over $1,000.00 of $2, 000.01 to $3,000.00 $6.00 more $1.50 per thousand or fraction over $2,000.00 $3,000.01 to $6,000.00 $9.00 more $1.00 per thousand or fraction over $3,000.00 $6,000.01 to $18,000.00 $15.00 more $1.00 per thousand or fraction, over to $6,000.00 $18,000.01 to $30,000.00 $39.00 more $1.00 per thousand or fraction, over to $18,000.00 of $30,000.01 to $60,000.00 $45.00 more $0.50 per thousand or fraction, over a $30,000.00 from $60,000.01 to $100,000.00 $65.00 more $0.40 per thousand or fraction, over to $100,000.01 $60,000.00 to $200,000.00 $100.00 more $0.35 per thousand or fraction over to $200,000.01 $100,000.00 to $300,000.00 $150.00 more $0.30 per thousand or fraction, over $200,000.00
From $300,000.01 to $400,000.00 $175.00 more $0.25 per thousand or fraction, over to $300,000.00 $400,000.01 to $500,000.00 $200.00 more $0.20 per thousand or fraction, over to $400,000.00 from $500,000.01 to $1,000,000.00 $250.00 more $0.15 per thousand or fraction, over $500,000.00 from $1,000,000.01 onwards. $350.00 $0.10 per thousand or fraction, over $1,000,000.00 6 index legislative article 6.-reforming article 16, as well: "article 16.-registrars of property root and mortgages of the Republic, not entered any instrument of transfer or lien on real estate, 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 appears on that."
"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 society."
Article 7.-reform article 20, as well: "article 20.-any natural or legal person has the right to request their corresponding municipal creditworthiness, which issued in simple paper free of all municipal, extended tribute with the formalities expressed in article 101 of the Municipal Code to any transaction."
"You can extend solvency, however is pending any appeal or challenge, using bond granted by the person equal to the amount owed a third part of it."
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, to the four days of the month of October in 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, 7 LEGISLATIVE INDEX FIFTH SECRETARIAT. SIXTH SECRETARIAT.
FRANCISCO JOSE ZABLAH SAFIE, REYNALDO ANTONIO LÓPEZ CARDOZA, SEVENTH SECRETARY. EIGHTH SECRETARY.
Presidential House: San Salvador, twenty-five days of the month of October in the year two thousand twelve.
PUBLISH, CARLOS MAURICIO FUNES CARTAGENA, PRESIDENT OF THE REPUBLIC.
GREGORY ERNESTO ZELAYANDIA CISNEROS. MINISTER OF THE INTERIOR.
D. OR. No. 209 vol. No. 397 date: November 8, 2012 SV/geg 30-11-2012