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Tax Law Economic Activity In The Municipality Of Santa Ana Department Of Santa Ana

Original Language Title: LEY DE IMPUESTOS A LA ACTIVIDAD ECONOMICA DEL MUNICIPIO DE SANTA ANA DEPARTAMENTO DE SANTA ANA

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LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

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DECREE NO 551

THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF EL SALVADOR,

CONSIDERING:

I.-That in Articles 133 numeral 4, 203 (1) and 204 (6) of the Constitution of the Republic and Article 2 of the General Law Municipal Tax, the general principles are established for the municipalities exercise their bill, thus drawing up their tax rate and proposing it for consideration by this State Authority.

II.-That according to the Municipal Tax Law, municipal taxes must be based on the the economic capacity of the taxpayers and in the principles of generality, equality, equitable distribution of the tax burden and of non-confiscation.

III.-That the Law of Municipal Taxes of Santa Ana, Department of Santa Ana, issued by Legislative Decree No. 232 dated December 21, 1994 published in Official Journal No. 25 Tomo 326 dated February 06, 1995 and its reforms, contain taxes that no longer respond to the current conditions of the municipality.

IV.-That is appropriate to the interests of the Municipality of Santa Ana, Department of Santa Ana, decree a new Law that updates the current tax rate, in order to obtain a better collection from the application of this Law, for the benefit of its citizens thus contributing to local development.

BY TANTO,

use of his legal powers and at the initiative of the Deputies Jorge Schafik Handal Vega Silva, Ana Daysi Villalobos Membeno, Nery Arély Díaz de Rivera and Gisela Abrego and Santa Ana Municipal Council.

DECCRETA:

THIS TAX LAW ON THE ECONOMIC ACTIVITY OF THE MUNICIPALITY OF SANTA ANA, DEPARTMENT OF SANTA ANA.

TITLE I GENERAL PROVISIONS

ONLY CHAPTER

Law Object

Art. 1.- This Law is intended to establish the regulatory framework as well as the

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legal procedures required by the Municipality to exercise and develop its tax authority in the field of municipal taxes, in accordance with Article 204 of the Constitution of the Republic and Article 1 and 2 of the Law Municipal Tax General.

Council Faculties Municipal

Art. 2.- For the best compliance with this Law, all those legal provisions applicable to the City Council must be observed in the appropriate way, in order to dictate the complementary regulations that are necessary. necessary to clarify any unanticipated situation, provided that the purpose of these is to facilitate the application of this same Law.

Municipal Taxes

Art. 3.- They are municipal taxes, the taxes demanded by the municipality, without any individual consideration.

Active Subject of Tax Obligation

Art. 4.- The municipality of Santa Ana will be the active subject of the municipal tax obligation, in its character as a creditor of the respective taxes.

Liabilities to the Tax Obligation

Art. 5.- It shall be a taxable person of the municipal tax obligation established by virtue of this law, the natural or legal person who carries out any economic activity and who according to this Law is obliged to comply with the benefits pecuniary is as a taxpayer or liable.

For the purposes of the application of this Law are also considered taxable persons the communities of goods, successions, trusts, associations, societies of fact and other collective entities or assets which, even if under the common law, have no legal personality attributes the quality of rights and obligations subjects.

Institutions, bodies and undertakings owned by the Central Government and decentralised or autonomous public institutions are also considered taxable persons when they perform the facts provided for in this law, however, the laws for which they are governed have exempted them from all kinds of contributions or taxes; with the exception of those of social security provided that it so qualifies their Law of Creation, which must be accredited to the Municipal Tax Administration.

Contributor

Art. 6.- It is understood by taxpayer, the taxable person with respect to which the operative event of the tax obligation is verified.

The natural and legal persons who temporarily or partially perform as an economic turn some act of trade, they are understood in this article.

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Responsible

Art. 7.- It is understood as responsible, that who without being a taxpayer by express mandate of the Law must fulfill the obligations of this.

Municipal Tax Period

Art. 8.- For the purposes of payment of the established taxes, the tax period or fiscal year shall be understood to start on one January and end on the thirtieth and one of December of each year, with the exception of those activities which are classified as special and determined by law.

TITLE II OF THE TAX OBLIGATION

CHAPTER I OF THE OPERATIVE EVENT AND THE TAX BASE

Made Generator

Art. 9.- It is established as a operative event, any economic activity that takes place in the municipality no matter that the respective acts, conventions or contracts that generate it have been perfected outside of it, that which is generated in the municipality or

Activities

Activities

Art. 10.- It will be understood as economic activity among others, the following:

AGRICULTURAL SECTOR-AGRICULTURAL ACTIVITIES: It is all agricultural, bovine, porcine, apiary and avian production, which leads to raw products, products semi-processed and processed, including the following:

Agriculture Livestock farming beekeeping farming of other species of animals for trade Ordinary hunting and by traps, restocking of game animals Forestry, timber extraction and related services Piscicultura. INDUSTRIAL SECTOR-INDUSTRIAL ACTIVITIES: Activities to be devoted to the extraction or production of raw materials or to the transfer of raw materials into semi-finished or finished products, including artisanal production. For example:

Removing non-metallic and metal minerals

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Manufacturing Industries Beverages and tobaccos Textiles, garments and leather Wood, cork and paper Manufacture of chemical substances Manufacture of non-metallic mineral products Manufacture of metallic mineral products Manufacture of machinery, apparatus, electronic components, Accessories and supplies Manufacture of transport equipment Generation and distribution of electricity, gas and water Construction. COMMERCIAL SECTOR-COMMERCIAL ACTIVITIES: Those that are dedicated to the purchase and sale of goods, and all types of movable and immovable property. Including: Trade in wholesale and retail merchandise Storage and warehousing, excluding general warehousing, telecommunications, mail, shipping, telephone and telegraphic services, television services cable television, broadcasting and data transmission Real estate and real estate.

SERVICE SECTOR-SERVICE ACTIVITIES: Are all onerous activities and operations that provide professional, technical and logistical services do not consist of the production or transaction of goods and goods. This implies among other activities the following: Professional services Repairs and facilities Rent and leases of furniture, machinery, equipment and buildings. Hotels, motels and similar private transport terminals Colleges, private schools, universities and similar hospitals, medical centres, clinics, laboratories and similar passenger transport Services focused mainly on the companies.

FINANCIAL SECTOR-FINANCIAL ACTIVITIES: These are the activities of the institutions of the National and Foreign Financial System, the stock exchange and securities, natural or legal persons, that are dedicated to the raising funds for savings, investment and credit; currency exchange, insurance companies, insurance companies, montepios and pawn houses. Understanding that includes among other entities: Banks Savings and credit institutions Financial institutions dedicated to the transfer of funds and the service of credit and debit cards Purchase of portfolio and financial investment Exchange houses Bags, stock exchanges and securities brokers Companies of capitalization

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Insurance Trustees in general Agents insurance brokers Administrators of pension funds Investors PUBLIC SECTOR-NOT WELL-SPECIFIED, PUBLIC ADMINISTRATION, NON-GOVERNMENTAL BODIES AND INSTITUTIONS FORANEAS.

Public Administration Foreign Institutions.

OTHER NOT CONTEMPLATED: The economic activities contemplated by the Central Reserve Bank of El Salvador, in Government Accounting, and in the classification of economic activities of the Ministry of Finance.

CHAPTER II OF TAXES ON ECONOMIC ACTIVITIES

From Imposable Base

Art. 11.- For the purposes of this Law, the value of the assets held by a natural or legal person for the development of their economic activity shall be understood as a taxable amount, minus the deductibles established in the last paragraph of this Law. Article.

In the case of holders of establishments holding their parent in a given municipality and branches, offices or agencies in others; for the application of the taxes corresponding to the matrix, the following shall be deducted: quantities applied by the municipalities of the purchases in which the agencies operate or branches provided that the tax base is the same for those and for those branches, and must present the corresponding constances where they have declared such assets in other municipalities.

Of the total assets declared, in addition to set out in the previous subparagraph, it will be deductible: the depreciation of the fixed asset, the reserve for non-performing accounts, the securities guaranteed by the State, the liquidity reserve (exclusively for banks, financial institutions and institutions). savings and credit) and capital balances of the mortgage contract debt on property located in the municipality of Santa Ana; in the latter case it must present the statement of account in which the capital balance of the respective loan is recorded and the constancy that its guarantee is mortgage on the real estate of the company located in the jurisdiction of the municipality of Santa Ana.

In the form of the Tax Office

Art. 12.- The monthly tax rates shall be established by a fixed fee and a variable to be applied according to the taxable asset according to the following table:

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a) Up to $1,000.00 Pay a fixed fee of $2.29.

b) From $1,000.01 to $5,000.00 They will pay $2.29 plus the product of multiplying the declared asset in excess of $1,000.00 by the factor of 0.002.

c) From $5,000.01 to $10,000.00 They will pay $10.29 plus the product of multiplying the declared asset in excess of $5,000.00 by the factor of 0.002.

d) From $10,000.01 to $25,000.00 They will pay $20.29 plus the product of multiplying the declared asset in excess of $10,000.00 by the factor of 0.0015.

e) From $25,000.01 to $50,000.00 will pay $42.79 plus the product of multiplying the declared asset in excess of $25,000.00 by the factor of 0.0013.

f) From $50,000.01 to $100,000.00 They will pay $75.29 plus the product of multiplying the declared asset in excess of $50,000.00 by the factor of 0.001.

Assets that exceed $100,000.00 will pay in accordance with the following table: IF THE TAXABLE ASSET IS: MONTHLY TAX:

From $100,000.01 to $200,000.00 $125.29 plus $0.70 per thousand or fraction, surplus to $100,000.00

From $200,000.01 to $300,000.00 $195.29 plus $0.60 per thousand or fraction, surplus to $200,000.00

From $300,000.01 to $400,000.00 $255.29 plus $0.45 per thousand or fraction, surplus to $300,000.00

From $400,000.01 to $500,000.00 $300.29 more $0.40 per thousand or fraction, surplus to $400,000.00

From $500,000.01 to $1,000,000.00 $340.29 plus $0.30 per thousand or fraction, surplus to $500,000.00

From $1,000,000.01 onwards $490.29 plus $0.18 per thousand or fraction, surplus $1,000,000.00

MUNICIPAL TAX ADMINISTRATION TITLE III, LIABILITIES FROM

TAXPAYER OFFICIALS AND OBLIGATIONS

CHAPTER I POWERS AND DUTIES OF THE MUNICIPAL TAX ADMINISTRATION

Control Faculties

Art. 13.-The tax administration by its officials and appointed employees or delegates for that purpose shall have the powers of audit, control, inspection, verification and investigation of taxpayers or responsible persons at last. that some and others comply with the obligations laid down in this law in accordance with the procedures laid down in Articles 82 and 89 of the General Tax Law. All information provided will be strictly confidential.

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Healing

Art. 14.- The contributors or persons responsible referred to in the previous article, who refuse to allow and facilitate inspections, examinations, checks and investigations or to provide explanations, data and reports or that deliberately supply false or inaccurate data, will be sanctioned in accordance with the provisions of Article 66 of the General Tax Law. Auditor Body

Art. 15.- To exercise the powers of oversight the Municipal Administration will have a body of Tax Auditors.

The audit is the set of actions that the Municipal Tax Administration carries out with the purpose of to establish the true tax situation of the taxable persons, both those who have submitted their corresponding affidavit and those who have not, in this process will also determine the compliance or not compliance with the formal and substantive tax obligations of taxable persons.

CHAPTER II RESPONSIBILITIES OF OFFICIALS

Solvency Requirements

Art. 16.- The Registers of the Root and Mortgage Property of the Republic shall not register any instrument in which the transfer or lien on immovable property appears to any title that is, if there is no proof of solvency of taxes

a)

provisions of Article 4 (1) of Regulation (EU) No No 1 of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council Registration of the company and establishment without the registration of the Registrar of Commerce

CHAPTER III FORMAL TAXPAYER OBLIGATIONS

INFORMATION DUTY

ART. 17.- owner or legal representative of commercial, industrial or any other business, is obliged to give written notice to the Municipal Mayor, on the date of the opening of the establishment or activity of in the case, or on the acquisition or exploitation of assets taxed with municipal taxes, no later than thirty days after the date of opening or acquisition or holding of assets for the purposes of their qualification.

compliance with the requirement set out in the preceding paragraph, shall result in the owner or the representative has accepted the date on which the official in charge made the corresponding qualification.

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Determined the date, according to the previous paragraph, the taxpayer has an obligation to pay the tax set.

Warning Duty

Art. 18.- Any natural or legal person subject to the payment of municipal taxes, shall give notice to the Municipal Mayor of the closure, transfer, change of direction and any other event that has the consequence of the cessation or variation of the said In the case of the case, the following shall be added: Failure to comply with this obligation will hold the taxable person liable for the payment of the same, unless they have been covered by the acquirer, in cases of transfer.

The City Council has the power to close ex officio accounts where it is established that a natural or legal person has ceased to be a subject of payment under this Law. Such closure will be made as of the date determined by the City Council.

Juried Declaration

Art. 19.- Taxpayers subject to taxation on the basis of taxable assets shall submit to the Municipal Tax Administration the necessary and complete information required in the respective affidavit form to which they shall be required. to annex the balance sheet for each fiscal year, as provided for in the Trade Code, which shall be equal to that of the deposit in the Register of Commerce; not later than four months after the end of the financial year in accordance with Article 8 of the This law and all appropriate documentation supporting the permitted deductions of conformity to this Law. The taxable asset determined at the end of the fiscal year of the previous year will be the tax base for the determination of the municipal taxes of the current fiscal year.

All the documentation supporting the deductions must be comply with the formalities required by applicable national regulations, otherwise they will not be valid to be deductible.

Duty to Allow Fiscalization

Art. 20.-The taxable persons, persons responsible, third parties and/or employees, are required to provide the Municipal Tax Authorities or Auditors with the means and conditions necessary to carry out the audits, inspections and verifications anywhere such as: agricultural, commercial or industrial establishments, offices, warehouses, etc.

TITLE IV OF THE EXTINCTION FORMS OF THE MUNICIPAL TAX OBLIGATION AND THE DEFAULT

CHAPTER I FORMS OF TAX EXTINCTION

Art. 21.-The forms of extinction of the municipal tax obligation are:

a) The payment. (b) Compensation. and (c) The Extinguishing Prescription.

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CHAPTER II OF THE PAGO

Payment Definition

Art. 22.-Payment is the compliance of the due tribute and has to be carried out by the contributors or the responsible.

This must be in legal tender, by issue of title value to the satisfaction of the municipality in kind or payment; in order to comply with the tax due. When payment is made in kind or for payment, the authorization of the Municipal Council shall be required. From which Tax Payment

Art. 23.- The payment may be made by the taxpayer, by the legal representative or by a third party, in the latter case there is legal subrogation of the third party on the creditor's rights.

Deadline to Make Payment

Art. 24.- The payment must be made effective no later than sixty days after the beginning of the operative event for the tax obligation, before the Municipal Treasury or through another mechanism established by the City Council and compliance with Articles 33 and 83 of the Municipal Tax Law and Article 89 of the Municipal Code.

Forms of Payment and Other Related Activities

Art. 25.- With respect to the ways in which the payment will be made, the facilities of this payment, the expiration of the extraordinary period, the imputation and the overpayment will be in accordance with the Articles 35 et seq. of the General Law Municipal Tax.

CHAPTER III COMPENSATION

Compensation Operation

Art. 26.- When this Municipality and a taxpayer of the same one, are each other's debtors, it may operate between them, a compensation that extinguishing both debts up to the limit of the minor in the cases and with the requirements laid down in the Articles 40 and 41 of the Municipal Tax General Act.

CHAPTER IV OF THE EXTINGUISHING OR RELEASING PRESCRIPTION

Prescription to Extinct Actions or Rights

Art. 27.- The prescription that extinguishes the actions or rights, requires only a certain period of time during which such actions have not been exercised.

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Municipality Law Prescription to Demand Tax Payment

Art. 28.- The municipality's right to demand the payment of municipal taxes and accessories, will be prescribed for lack of initiative in the executive judicial recovery during the term of 15 consecutive years.

Prescription and its Effects

Art. 29.- With respect to the calculation of the term, the interruption of the prescription and the effects of the prescription will be in the provisions of Articles 43 and 44 of the General Tax Law and Article 2257 of the Civil Code.

CHAPTER V OF ARREARS AND OTHER REGULATIONS

Effect of the Mora

Art. 30.- The taxable person shall be deemed to be in arrears in the payment of taxes, where he shall not carry out the tax and shall allow a period of more than 60 days to elapse without verifying that payment; these unpaid taxes shall be paid under the conditions laid down in this provision shall cause a moratory interest until the date of its cancellation equivalent to the market interest for the debts incurred by the commercial sector from the day following the end of the ordinary period of payment.

interest shall be paid in conjunction with the tax without the need for resolution or requirement. As a result, the obligation to pay it will remain as yet when it has not been demanded by the collector, bank, financial or any other institution authorized to receive such payment.

From the Indue payment or in Excess

Art. 31.- If a taxpayer pays an amount unduly or excessively, it will have the right to have the municipality return the balance in their favor or to be paid in future tax debts.

TITLE V CLASSES PENALTIES, VIOLATIONS, PROCEDURES AND RESOURCES

CHAPTER I OF THE SANTIONS

Sanctions Classes

Art. 32.- For tax violations, the following sanctions are established:

a) Multa.

b) Comiso of species that have been the object or the means to commit the violation or violation.

c) Closing of the establishment, where appropriate.

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CHAPTER II OF VIOLATIONS

Contraventions to the Corresponding Declare and Sanctions Obligation

Art. 33.- Configuran contraventions to the obligation to declare taxes to the municipal tax administration:

1 omit the tax return

The corresponding penalty is a fine equivalent to 5% of the tax declared and will never be less than $2.86. If the taxpayer will result in no contributory capacity the applicable fine will be $2.86.

2nd Submit False or Incomplete Statements

The corresponding penalty consists of a fine of 20% of the tax omitted and may never be less than $2.86. If the taxpayer will result in no contributory capacity, the fine to be applied to it is $2.86.

3º Present extemporaneously tax returns

The corresponding penalty shall be 0.1% of the declared asset outside the period for each month or fraction of the month, which has elapsed since the date of the end of the period for file the statement, until the day it filed, not being able to be less than $2.86.

Contentions to the Required Pay and Penalties

Art. 34.- They are in violation of the obligation to pay the municipal taxes, to omit the payment or to pay out of the established deadlines. The corresponding penalty will be a fine of 5% of the tax, if it will be paid in the first three months of arrears; and if I will pay in the months after that, the fine will be 10%. In both cases the minimum fine will be $2.86.

Contentions to the Obligation to Allow Control by the Municipal Tax Administration and Corresponding Sanctions.

Art. 35.- They are in violation of the obligation to allow control by the municipal tax administration:

1. To refuse, to oppose or not to allow control by the municipal tax administration. The corresponding penalty is 0.50% of the declared asset and will never be less than $5.71, nor higher than $1,142.86. If however the application of that fine, the taxpayer persists in the refusal or opposition, the sanction will be the closure of the establishment, which will be lifted immediately that will allow the control to be allowed.

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2nd Hide or destroy background, be goods, documents or other means of proof. The applicable penalty will be equal to that of the previous number, without prejudice to the criminal action to be taken.

Contracts for the Reporting and Sanctions Obligation

Art. 36.- Configuran contraventions to the obligation to report:

1º Refusal to supply the information requested by the municipal tax administration, on facts that the taxable person is obliged to know, with respect to his own activities or third parties.

2nd Omit the information or notices to the municipal tax administration that the corresponding legal or administrative provisions order.

3º Provide to the municipal tax administration false or incomplete reports.

In the cases mentioned the applicable fine will be equal to the one indicated in the first paragraph of the previous article.

Other Tax Obligations and Applicable Sanctions

Art. 37.-The contraventions incurred by taxpayers, persons responsible or third parties for violations of the tax obligations provided for in this Law, laws or ordinances establishing municipal taxes and their regulations that are not typified in the preceding articles, will be sanctioned with a fine of $5.71 to $57.14, depending on the severity of the case and the economic capacity of the offender.

CHAPTER III MUNICIPAL TAX CRIME

Art. 38.- The conduct of municipal tax crimes is punishable and sanctioned as such in the Criminal Code or in special laws.

Municipal Tax Administration Acts Regarding Tax Crimes

Art. 39.- Without prejudice to the punishment of the facts that constitute municipal tax contraventions, if those same facts and others in the judgment of the municipal tax administration make the existence of a tax offence presumed, for which the Municipal Public Finance will be harmed. Such administration shall practice relevant administrative investigations to ensure the procurement and preservation of evidence and the identification of participants in such crimes.

Exercise of Criminal Action

Art. 40.-If in the judgment of the municipal tax administration, a tax offence has been committed that affects the Municipal Public Finance, it will supply the information obtained, if any, and in any case, request the Attorney General the Republic initiating the appropriate criminal action before

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the competent court, without prejudice to the Municipal Council name particular accuser for the same purposes.

Competent Officer

Art. 41.-The municipal mayor or the official authorized for that purpose have competence to know of contraventions and the corresponding penalties regulated in this Law.

Appeal and Procedure Resource

Art. 42.- For the determination of the taxes and the application of penalties by the Municipal Tax Administration, an appeal for appeal to the City Council shall be admitted, which shall be brought before the official who has been made the rating or pronounced the corresponding resolution, within three days of its notification.

The processing of the resource specified in the preceding paragraph shall follow the rules that have been established for it in the Article 123 et seq. of the General Tax Law.

TITLE VI CHAPTER I

Final Provisions

Art. 43.- For the taxes paid to the Municipality of Santa Ana, a surcharge of 5% will be made for the celebration of the Civic and Patron Fiestas of the municipality.

Art. 44.- To extend municipal solvences it is essential that the taxpayer is up to date with respect to the payment of his taxes and accessories that have been determined to him; however the only way to credit a payment in favor of a taxpayer, will be the receipts signed and sealed by the corresponding cashier.

The fact that the taxpayer has received solvency on a given date shall not constitute, for any reason, legal impediment to proceed within the period prescribed by the Law General Tax Municipal, with respect to the qualification, rectification, and determination complementary to the municipal taxes to which there is a place; provided that it is verified by the legal means, the existence of the establishment, and/or the errors, omissions, inaccuracies or bad application of the present law.

Art. 45.-The of which the officials and employees of the municipal tax administration in the exercise of their duties are recorded are true, without prejudice to the contrary.

Art. 46.- What is not foreseen in this Law will be subject to what is available in the Municipal Tax Law, in whatever case.

Art. 47. -All the amounts expressed in this Law have been established in dollars of the United States of America or its equivalent in colones.

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Art. 48.-Derogase the Municipal Tax Law of Santa Ana, Department of Santa Ana, issued by Legislative Decree No. 232 dated December 21, 1994, published in Official Journal No. 25 Tomo 326 dated February 06, 1995 and its reforms; and all those provisions that would be contrary to this Law.

Art. 49.- The application of this Law shall be based on its validity on the basis of the assets declared for the application of the tax of the current year.

Art. 50.- This Decree 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 nine days of the month of December of the year two thousand ten.

CRUZ ZEPEDA PENA, PRESIDENT.

OTHON SIGFRIDO REYES MORALES, GUILLERMO ANTONIO GALLEGOS NAVARRETE, FIRST VICE PRESIDENT. SECOND VICE-PRESIDENT.

JOSÉ FRANCISCO MERINO LÓPEZ, ALBERTO ARMANDO ROMERO RODRÍGUEZ, 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 the twenty-two days of the month of December of the year two thousand ten.

PUBESQUIESE, Carlos Mauricio Funes Cartagena,

President of the Republic.

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Humberto Centeno Najarro, D. O. No. 241 Minister of Government. Volume No 389 Date: 23 December 2010.

CGC/ielp 27-1-2011