Key Benefits:
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________
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DECREE NO 600
THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF EL SALVADOR,
CONSIDERING:
I.-That in accordance with the Constitution, the State will promote economic and social development by increasing production, productivity and the rational use of resources. In the same way, it will promote the various sectors of production.
II.-That it is the function of the State to dictate policies that allow the exporting companies of our country to be competitive in the extra-regional markets.
III.-As part of the efforts made by the government, it is necessary to support the diversification of investments and competitiveness, in order to facilitate the economic and social growth of our country.
IV. of the State to ensure compliance with the international commitments of El Salvador in commercial matters.
BY TANTO,
in use of its constitutional powers and on the initiative of the President of the Republic, through the Ministers Finance and Economy,
DECCRETA, the following:
LAW ON DRAWBACK OF RIGHTS IMPORT TARIFF
Reintegrated
Art. 1.-Establish the refund of import tariff duties paid on the importation of inputs that are incorporated or consumed directly in the production process of industrial and agro-industrial goods. exported under the "definitive export regime" to countries that are not part of the General Treaty of Central American Economic Integration.
Proportionality
Art. 2.- The refund of the import tariff duties paid will be made in accordance with the regulations established in this Law.
Beneficiaries
Art. 3.- The natural or legal persons registered as exporters in the Export Procedures Center of the Central Reserve Bank of El Salvador may qualify for the refund system provided for in this Law, subject to authorization from the Ministry of Economy and favorable opinion of the Ministry of Finance, through the Directorate General of Customs.
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Rating
Art. 4.- The person concerned shall submit the application for qualification and corresponding annexes to the Ministry of Economy, which shall include a declaration of goods of the imported inputs, declaration of goods of the goods exported, Trade registration, company input product, tax and forecast solvences, detailed description and flow diagram of the production process, as well as an affidavit that the inputs are not produced in the area Central American.
The values to be reintegrated into the concept of tariff duties Import shall not exceed the value resulting from the weighted average tariff rate on the cost of products exported to non-subscriber countries of the General Treaty of Central American Economic Integration. The data subject will present the weighted average calculation information on the imported inputs.
The values to be reintegrated may be updated at the request of the data subject.
Opinion of the Ministry of Finance
Art. 5.- The Ministry of Economy, in the process of qualification, will forward the respective request, by physical or electronic means, when it is complete to the Directorate General of Customs of the Ministry of Finance, to issue an opinion in a not more than eight working days following receipt of the same. Due to the deadline set and not to have the opinion of that Secretary of State, it will be understood to be favorable.
Deadline for Resolving
Art. 6.- The Ministry of Economy shall have eight working days to resolve the respective application, counted from the business day following the receipt of the opinion by the General Directorate of Customs or the expiration date of the the time limit in which it was to be received, in order to issue the corresponding Agreement, in which it shall establish the list of imported goods involved in the production process and the goods exported, classified according to the Tariff System Central American. The Agreement must be notified to the interested party and for its validity and validity must be published in the Official Journal at its expense. The Ministry of Economy shall transmit a copy of the Agreement to the General Directorate of Customs.
If the application does not comply with the provisions of Articles 1 and 4 of this Law, the Ministry of Economy shall issue reasoned resolution rejecting the request. request, which shall be notified to the data subject, within a period of not more than eight working days from the issuance of the resolution.
Agreement Vigency
Art. 7.- The Agreement issued by the Ministry of Economy shall be valid for four years from its publication in the Official Journal, and at the request of the person concerned may be extended for equal periods, for which it shall submit its an application under the terms set out in Article 4 of this Law, within a period of 30 working days prior to its expiration.
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When changes occur in the production process and in the type of inputs required, the data subject must submit, at least thirty days in advance, a request in accordance with the procedure laid down in this Law and its Regulation.
Exclusions
Art. 8.-Exports of cement and clinker; bituminous materials, mineral fuels, mineral oils and products obtained from their distillation; metal mineral products and non-cement products shall not be eligible for the refund provided for in this Law. metal from the exploitation of the subsoil. Exports to users benefiting from the benefits provided for in the Law on Free Trade, Industrial and Marketing Zones, the Law on International Services and the Law of the Free Store Customs Regime.
Imported Inputs Definition
Art. 9.- For the purposes of this Law, imported inputs shall mean raw materials, intermediate goods, goods incorporated or consumed directly in the production of a good. Fuels, machinery, equipment, parts and parts of machines, packaging and packaging materials, electrical energy or any other service are not considered in this category.
Reintegrated Requirements
Art. 10.- To obtain the refund of the import tariff duty paid, the beneficiaries must:
(a) Submit to the Ministry of Economy the corresponding application in the formats that are required for this purpose.
b) Append the following documentation to the request:
1. Qualification agreement issued by the Ministry of Economy.
2. Declaration of import goods for the inputs and proof of payment of the tariff duties.
3. Commercial invoice of the imported inputs, incorporating the paid tariff and the quantity of inputs used for the exported goods, certified by external auditor.
4. Export merchandise declaration.
5. Commercial invoice for export, incorporating the details of the values, quantities and percentages, both of the imported inputs and those of the national of the well exported, certified by external auditor.
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Term Art. 11.- The refund of the tariff duty on the import paid shall be requested within
of the ninety calendar days following the date of export of the goods and within the twelve calendar months following the date of import of the inputs. Due to the deadlines set, the right to the respective refund for the petitioner will expire.
Denial
Art. 12.- In case of failure to complete the refund, the Ministry of Economy shall communicate the refusal to the person concerned, by means of a duly substantiated and justified decision.
Where the application does not comply with the requirements set out in Article 10 of this Law, the Ministry of Economic Affairs will prevent the person concerned so that within a period of 30 calendar days, counted from the date of the notification, will subsane the requirement. Due to this deadline, the submitted application will have no effect.
Payment of Reintegrated
Art. 13.- The Ministry of Economic Affairs, where applicable the refund of the import tariff duty requested, shall forward within eight working days, the authorization and documentation corresponding to the Financial Directorate of the Ministry of Hacienda to issue within eight working days a document that will be referred to as the "Certificate of Reintegrated Tariff Rights to Import", by means of the mechanism that for this purpose establishes that Direction.
Verification of the Reintegrate
Art. 14.-The Ministry of Economy and the Ministry of Finance will be able to carry out the verifications they consider relevant in respect of the granted refunds, with the natural or legal persons authorized to provide the information that both institutions demand. If a tax fraud is found, the natural or legal person authorised shall return the refund granted within eight working days, and the final suspension of the qualification shall be carried out without prejudice to the civil or criminal liability to be taken. The external auditors who incur any infringement in respect of the documents that are required to certify in accordance with this Law shall be sanctioned on the basis of the applicable legislation. The Ministry of Finance, through the Directorate General of Customs and the Directorate General of Internal Revenue, may exercise its powers jointly or separately according to the relevant laws.
If the qualified subject does not provides the required information, provides it in incomplete form, hinders or prevents its obtaining, the Ministry of Finance through the Directorate General of Customs or the Directorate General of Internal Revenue, will inform the Ministry of Economic Affairs to proceed with the final revocation of the qualification, without prejudice to the civil or criminal liability to which it takes place.
In the cases of the previous paragraph, the Minister of Economy shall notify the person concerned that within 15 working days he shall give a ruling on the offences attributed to the alleged The offender shall be in writing and present the evidence of discharge.
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The Minister of Economy within eight working days following the one in which the hearing has been evacuated, will issue the appropriate resolution.
Obligations
Art. 15.- Any exporter must comply with the following obligations:
a) Carry out the appropriate accounting records in relation to the production and supply of the goods covered by the benefits referred to in this Law.
b) Keep available all documentation related to raw materials, intermediate inputs or final products incorporated in the exported goods.
c) Keep all documentation for a period of five years, related to the materials premiums, intermediate inputs or final products incorporated in the exported goods; incentivized.
Review Resource
Art. 16.- Against the resolutions or agreements issued by the Minister for Economic Affairs, the review is to be carried out by the same official who gave the contested decision, which shall be brought in writing within a period of five years. business days counted from the respective notification, stating the reasons for the fact and the right to support it.
Art. 17.- Received the document by which the appeal is filed and the legal requirements established, with the only analysis of the same and the respective file, the Minister of Economy will resolve within a period of fifteen working days
Regulation
Art. 18.- The President of the Republic shall issue for the implementation of this Law the respective Regulations within ninety days.
Vigency
Art. 19.- This Law shall enter into force eight days after its publication in the Official Journal.
GIVEN IN THE BLUE HALL OF THE LEGISLATIVE PALACE: San Salvador, at the twentieth day of the month of January of the year two thousand eleven.
CYRUS CRUZ ZEPEDA PENA, PRESIDENT.
OTHON SIGFRIDO REYES MORALES, GUILLERMO ANTONIO GALLEGOS NAVARRETE, FIRST VICE PRESIDENT. SECOND VICE-PRESIDENT.
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JOSE FRANCISCO MERINO LOPEZ, ALBERTO ARMANDO ROMERO RODRIGUEZ, THIRD VICE PRESIDENT. FOURTH VICE-PRESIDENT.
FRANCISCO ROBERTO LORENZANA DURAN, FIFTH VICE PRESIDENT.
LORENA GUADALUPE PEÑA MENDOZA, CESAR HUMBERTO GARCIA AGUILERA, FIRST SECRETARY. SECOND SECRETARY.
ELIZARDO GONZÁLEZ LOVO, ROBERTO JOSÉ D' AUBUISSON MUNGUÍA, THIRD SECRETARY. FOURTH SECRETARY.
IRMA LOURDES PALACIOS VÁSQUEZ, FIFTH SECRETARY. SIXTH SECRETARIAT.
MARIO ALBERTO TENORIO GUERRERO, SEVENTH SECRETARY.
CASA PRESIDENTIAL: San Salvador, at thirty-one day of the month of January of the year two thousand eleven.
PUBESQUIESE, Carlos Mauricio Funes Cartagena,
President of the Republic.
Juan Ramón Carlos Enrique Cáceres Chávez, Minister of Finance
Héctor Miguel Antonio Dada Hirezi, D. O. Nº 21 Minister of Economy. Volume No 390 Date: 31 January 2011.
ROM/adar 15 -2-2011
