Key Benefits:
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________
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DECREE NO 265
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.-What General Fee of Arbitration in favor of the Municipality of Ayutuxtepeque, Decree No. 290 dated June 1, 1977, published in Official Journal No. 113 Volume 255, dated 16 of June of the same year and its reforms, contain taxes that no longer respond to the current conditions of the municipality, therefore it is appropriate to modify the said tariff.
IV.-That is convenient to the interests of the Municipality of Ayutuxtepeque, Department of San Salvador, decree a new law that updates the current tax rate, in order to obtain a better collection from the application of said Law, for the benefit of its citizens thus contributing to the local development.
FOR TANTO,
in use of its constitutional powers and on the initiative of the Deputy Jorge Schafik Handal and the Municipal Council of Ayutuxtepeque, Department of San Salvador.
DECCRETA:
THIS TAX LAW TO THE ECONOMIC ACTIVITY OF THE MUNICIPALITY OF AYUTUXTEPEQUE, OF THE DEPARTMENT OF SAN SALVADOR
TITLE I GENERAL PROVISIONS
UNICO CHAPTER
Law Object
Art. 1. This Law aims to establish the regulatory framework as well as the legal procedures required by the Municipality to exercise and develop its tax authority in the field.
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of municipal taxes, in accordance with Article 204 ordinal 1 and 6 of the Constitution of the Republic and Article 1 and 2 of the General Tax Law.
Municipal Council Faculties
Art. 2.-For the best compliance with this Law, all those legal provisions that are applicable must be observed, with the Municipal Council having the power to issue the additional regulations that are applicable. 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, taxes demanded by the municipality, without any individual consideration.
Active Subject of Tax Obligation
Art. 4.-The municipality of Ayutuxtepeque shall be the active subject of the municipal tax obligation, in its capacity 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 which according to this Law is obliged to the performance of 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 assets, successions, trusts, societies of fact and other collective entities or assets which, even if they do not have legal personality under the common law, are given the quality of rights and obligations.
Also considered taxable persons under this Law, the Autonomous Institutions, including the Executive Hydroelectric Commission of the Lempa River (CEL) and the Port Executive Committee Autonomous (CEPA).
The autonomous, semi-autonomous, decentralized, and non-governmental organizations that carry out commercial, financial, industrial or service activities in the municipality and another are also considered taxable persons. In accordance with the development of the Country and the Municipality, they will be configured, with the exception of the Public Security and Public Safety Institutions.
Non-profit foundations and associations are not exempt from the tax and formal obligations, but in keeping with the provisions of the law in force and with the
municipal tax exemption does not exempt the taxable person from the formal obligations that the quality of the tax payer and the tax registry entails. municipal.
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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 accidentally carry out some act of trade, are not understood to be understood in this article. 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 taxes established, the tax period or fiscal year shall be understood to start on one January and end on 30 and one December, with the exception of those activities which are classified as as special and determined by law.
For the purposes of the delivery of the respective accounting and financial information of taxable persons, they shall submit it to the municipal tax administration within the term of the first two months of the current year, in original, signed and sealed by legal representative or business owner, external auditor and accountant, annexed to the annual affidavit provided for that purpose.
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 has been perfected outside of it; the one that is generated in the municipality, or the essential part or part of which is or will be provided in the latter; as well as the possession of assets within the municipality, of which economic benefits are obtained.
The General Fact is considered to occur in the Municipality of Ayutuxtepeque:
a) From the time the circumstances and constituent elements of the same have been performed
b) Where the latter has been carried out as the marketing of a product without distinction if the production or manufacture of the product is carried out in another municipality.
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c) A operative event shall also be considered as having been made when in the territorial area of the Municipality of Ayutuxtepeque the activities are carried out, the services are rendered or the goods are located, subject to the lien of the present law, whatever the domicile of the taxable person.
d) Where the placing on the market of products, inputs, materials or any other type or similar, in transport trucks within the territorial district of the Municipality of Ayutuxtepeque.
e) Keep in operation chambers In the case of any size or capacity, which, by means of contracts such as data, leasing, leasing or similar contracts, will be installed within the territorial division of the municipality of Ayutuxtepeque, with the objective of sell frozen, cold, controlled or preserved product at a certain temperature.
For the purposes of the above literals, the taxable person shall be required to present all legal, accounting and formal financial documentation as appropriate, of all assets or the product being marketed in the Municipality of Ayutuxtepeque.
ACTIVATIONS
Art. 10.-Economic activity shall be understood as inter alia:
AGRICULTURAL SECTOR-AGRICULTURAL ACTIVITIES: It is all agricultural production, coil, pig, apiary, and avian, which derives from raw products, products semi-processed and processed, including the following:
C Agriculture. C Agroindustry. C Livestock. C Aamić. C Apiculture. C Cuniculture. C Breeding of other species of animals for trade. C Ordinary hunting and by traps, restocking of game animals. C Forestry, timber extraction and related services. C Fish Culture.
INDUSTRIAL SECTOR-Industrial activities: Activities that are dedicated to the extraction or production of raw materials or the transfer of raw materials into semi-finished or finished products, including production craft. For example:
C Build, lotification, or parcelation.
C Extraction non-metallic and metallic minerals.
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C Manufacturing industries.
C Installation of electricity, gas, water, sewer, sewer, or telecommunications.
C Food products of any kind.
C Beverages and tobaccos.
C Textiles, clothing and leather.
C Manufacture and installation
C Manufacture of chemical substances.
C Manufacture of non-metallic mineral products.
C Manufacture of mineral products.
C Manufacture of machinery, appliances, electronic components, accessories and supplies.
C Manufacturing of transport equipment.
C Generation and distribution of electricity, gas and water.
COMMERCIAL SECTOR- TRADE ACTIVITIES: Those engaged in the purchase and sale of goods, and all type of movable and immovable property. Including among others:
C Trade in wholesale and retail merchandise, supermarkets, bookstores, music sales, spare parts, and the like.
C Sale of poultry, livestock, pets.
C Storage and storage, excludes general warehouse stores.
C Sale and transaction of assets and roots.
C Marketing of electrical energy, water, purified water and gas.
C Oil products and lubricants for engines.
C Hotels, motels, lodging houses, night clubs, bars, alcoholic beverages fractious, breweries, restaurants, canteens, pupuseries, cafeterias, chalets, shops and the like.
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C Hardware, sales of building materials and derivative supplies.
C Sale and distribution of pharmaceuticals, drugstores, pharmacies and the like.
SERVICE SECTOR-SERVICE ACTIVITIES: (i) activities and onerous operations providing services professionals, technicians and logistics that do not consist in the production or transaction of goods, goods and any other activity that according to the development of the Municipality and the incursion of new technologies and social needs to be covered, carried out in the municipality. This implies among other activities the following:
C Professional services of any kind.
C Private formal education centers: technical, professional and university training centers, colleges, private schools, child care, comprehensive development centers, special education, and any other similar that is incorporated according to the development of the municipality and the incursion of science, culture and technology.
C Telecommunications, mail, shipping, telephony and telegraphy, television services includes cable television, satellite,
C Public transport services, private, selective passenger or rental, tourist travel, crane service and road aid.
C Services for the transport of goods, goods, waste common, special or infectious solids.
C Automotive workshop services, bicycles, tire change and repair, and car wash and parking.
C Workshops and installations.
C Rent, Leases of movable and immovable property for any use of land or economic activity, as well as marketing of Infurniture for hire, leasing and advertising space.
C Services primarily focused on businesses.
C Gymnastics, beauty rooms, barbershops, massage centers, spas, manicure, pedicure and
C Molinos of any nature.
C Family fun and recreation services, amusement centers, water parks, video game machines, movie theaters, stationary mechanical games and other similar.
C Graphics design, text lifting, printing, pleo, and copy service internet cafes and any other similar.
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C Funeral services and private cemeteries.
FINANCIAL SECTOR-FINANCIAL ACTIVITIES: Are the activities of the institutions of the National and Foreign Financial System, stock exchange and securities, natural persons or legal entities, which are dedicated to the collection of funds for savings, investment and credit, currency exchange, insurance companies, finance companies, montepios and pawn houses. Understanding that includes the following entities:
C Banks, bank branches and ATMs.
C savings and credit institutions.
C savings and credit cooperatives.
C Loan houses.
C Financial entities dedicated to the transfer of funds and the credit and debit card service.
C Purchase of portfolio and financial investment.
C Exchange houses.
C Bags, stock exchanges and brokers values.
C Capitalization Societies.
C Trustees.
C Insurers
C Insurance brokers.
C Pension fund managers.
ACTIVITIES NOT SPECIFIED BY THE PUBLIC ADMINISTRATION, NON-GOVERNMENTAL AGENCIES, AND FOREIGN INSTITUTIONS
Public Administration non-governmental organizations ADESCOS Foreign Institutions
OTHER NOT CONTEMPLATED:
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The economic activities referred to in the Government Accounting and the classification of economic activities of the Ministry of Finance are added to the above.
The fact that some economic activity is not referred to in the previous enumerations does not exempt from the payment liability.
In the case of holders of establishments having their parent in a given municipality and branches, offices or agencies in others; for the application of the taxes corresponding to the matrix, it must to deduct the amounts applied by the municipalities from the purchases in which the agencies or branches operate provided that the tax base is the same for those and for those branches.
The economic activities shall be made generators of the tax when they are generated directly in the municipality, however the respective acts, conventions, or contracts have been perfected outside of it.
CHAPTER II ECONOMIC ACTIVITIES TAXES
From The Imposable Base
Art. 11.-For the purposes of this Law, the taxable asset shall be the taxable amount, the taxable asset being those securities in assets held by a natural or legal person for the development of its specific economic activity.
taxable assets will be determined by deducting from the total asset, all assets taxed in other municipalities.
In the Form of Establishing the Tax Cuantia
Art. 12.-The monthly tax rates will be established by a fixed fee and a variable that will be applied according to the tax base, according to the following:
a) The taxable assets from $300.01 up to $3,000.00 will pay a fee $1.50 plus a factor of 2 per thousand or fraction.
b) taxable assets from $3,000.01 up to $30,000.00 will pay a fixed fee of $2.00 plus a factor of 3 per thousand or fraction.
c) taxable assets from $30,000.01 up to $100,000.00 will pay a fixed fee of $6.00 plus a factor of 275 per thousand or fraction.
d) THE ACTIVE FROM A HUNDRED THOUSAND POINT ZERO ONE DOLLARS $100,000.01, WILL BE CALCULATED ACCORDING TO THE FOLLOWING TABLE:
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TAXABLE ASSET RATE
FROM $100,000.01 TO $200,000.00 $281.00 PLUS $1.05 PER MILLAR OR FRACTION OF MILLAR EXCEEDING $100,000.00
FROM $200,000.01 TO $300,000.00 $285.00 PLUS $1.10 PER MILLAR OR FRACTION OF THOUSAND EXCEEDING FROM $200,000.00
FROM $300,000.01 TO $400,000.00 $300.00 MORE $1.20 PER MILLAR OR FRACTION OF MILLAR EXCEEDING $300,000.00
FROM $400,000.01 TO $500,000.00 $400.00 PLUS $1.30 PER MILLAR OR FRACTION OF MILLAR EXCEEDING $400,000.00
FROM $500,000.01 TO $1,000,000.00 $500.00 $500.00 PLUS $1.40 PER MILLAR OR FRACTION OF MILLAR EXCEEDING $500,000.00
FROM $1,000,000.01 IN FORWARD
$1,000.00 MORE $1.50 PER MILLAR OR FRACTION OF MILLAR EXCEEDING $1,000,000.00
(1)
All the amounts expressed in this article have been set to U.S. dollars.
TITLE III OF THE U.S. TAX ADMINISTRATION MUNICIPAL, RESPONSIBILITIES OF
OFFICIALS AND TAXPAYER OBLIGATIONS
CHAPTER I POWERS AND DUTIES OF THE MUNICIPAL TAX ADMINISTRATION
Control Faculties
Art. 13.-The municipal 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 the end of the 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.
Santion
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 deliberately provide false or inaccurate data, will be sanctioned in accordance with the provisions of Article 66 of the General Tax Law.
Body of Auditors and Reports
Art. 15.-To exercise the powers of Fiscalization, the Municipal Administration will have a
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Fiscalizers ' body.
The audit is the set of actions that the Municipal Tax Administration carries out for the purpose of establishing the true tax situation of the taxable persons, both of those who have presented their corresponding affidavit as to those who have not done so.
CHAPTER II FORMAL TAXPAYER OBLIGATIONS
Information Duty
Art. 16.-Every owner or legal representative of commercial, industrial or any other business is obliged to give written notice to the Municipal Mayor's Office, on the date of the opening of the establishment or activity of be treated no later than thirty days after the date of opening, for the purposes of its rating.
The failure to comply with the requirement set out in the preceding subparagraph shall result in the owner or representative having accepted the date on which the official in charge made the relevant rating.
Determined the date, in accordance with the preceding paragraph, the taxpayer has an obligation to pay the tax set.
Warning Duty
Art. 17.-Any natural or legal person subject to the payment of municipal taxes, shall give notice to the Municipal Mayor, of the closing, transfer, change of direction and of any other event that has as a consequence the cessation or variation of 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 shall be made as of the date determined by the City Council.
Juried Declaration
Art. 18.-Taxpayers subject to taxation on the basis of taxable assets shall submit to the Municipal Tax Administration due and fully complete the information required in the respective Affidavit Form, last balance sheet for each fiscal year, as set out in the Code of Commerce no later than three months after the end of the financial year in accordance with Article 8 of this Law and all appropriate documentation supporting the permitted deductions in accordance with this Law.
Art. 19.-The taxable persons, persons responsible, third parties and/or employees, are obliged to provide the Municipal Fiscalizers with the means and conditions necessary to carry out the audits,
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inspections and verifications anywhere, such as: agricultural, commercial or industrial establishments, offices, warehouses, others.
CHAPTER IV MUNICIPAL SOLVENCY
Municipal Solvency
Art. 20.-All natural or legal persons have the right to request for any process their corresponding municipal solvency, which shall be issued in simple paper, extended with the formalities expressed in Art. 101 of the Municipal Code. In order to extend municipal solvency it is indispensable that the taxpayer is to the day in the payment of taxes, fees and fines in which it has incurred.
It may be extended solvency however it will be pending of resolution any resource or challenge, by means of caution given by the person concerned equal to the amount owed plus a third part of it.
TITLE IV OF THE FORMS OF EXTINCTION OF THE MUNICIPAL TAX OBLIGATION AND THE DEFAULT
CHAPTER I FORMAS OF TAX EXTINCTION
Art. 21.-The forms of extinction of the municipal tax obligation, are:
a) Payment;
b) Compensation; and,
c) The Extinct Prescription.
CHAPTER II OF THE PAGO
Payment Definition
Art. 22.-Payment is the fulfillment of the due tribute and has to be carried out by the contributors or the responsible.
This can 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 by payment, the authorization of the City Council will be required.
From which the Payment of Taxes can be made
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 in the rights of the creditor that must
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written record.
Deadline to Make Payment
Art. 24.-The payment must be made effective no later than thirty days after the operative event of the tax obligation, before the Municipal Treasury or through another mechanism established by the City Council and in accordance with the established in 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 carried out, 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 Tax Law Municipal.
CHAPTER III OF THE COMPENSATION
Compensation Operation
Art 26.-When this Municipality and a taxpayer of the same, are each other's debtors, may operate between them, a compensation that it extinga 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 the actions have not been exercised.
Prescription of the Law of the Municipality to Demand the Payment of Taxes
Art. 28.-The right of the Municipality to demand the payment of municipal taxes and accessories, will be prescribed for lack of initiative in the executive judicial collection 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 within the provisions of Articles 43 and 44 of the General Tax Law and Article 2257 of the Civil Code.
CHAPTER V FROM THE DEFAULT AND OTHER REGULATIONS
Effect of the Mora
Art. 30.-The taxable person shall be deemed to be in arrears in the payment of taxes,
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I will do the same and allow a period of more than thirty days to elapse without verifying such payment; these unpaid taxes under the conditions stated in this provision will cause a moratory interest until the date of 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 a resolution or requirement. Accordingly, the obligation to pay it shall remain in the case where it has not been required by the collector, bank, financial or any other institution authorized to receive such payment.
of the Indue Payment or on Excess
Art. 31.-If a taxpayer pays an amount unduly or in excess, it shall be entitled to the municipality to repay the balance in its favour or to be paid in future tax debts.
TITLE V CLASSES OF SANCTIONS, OF THE VIOLATIONS, PROCEDURES, AND RESOURCES
CHAPTER I OF THE SANTIONS
Sanctions Classes
Art. 32.-For tax violations, the following sanctions are laid down:
a) Multa;
b) Comiso of species that have been the object or the means to commit the violation or infraction;
c) Closing of the establishment, When it is sourced.
CHAPTER II OF VIOLATIONS
Contraventions to the Corresponding Declare and Sanctions Obligation
Art. 33.-They are in violation of 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. Amounts expressed in dollars of the United States of America.
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2/Present 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. Amounts expressed in U.S. dollars of the United States.
3/Present extemporaneously tax returns.
The corresponding penalty shall be 2% of the tax declared outside the time limit for each month or fraction of the month, which has elapsed since the date on which the time limit for filing the declaration was concluded, up to the day it filed, not being less than $2.86. If the taxpayer will result in no contributory capacity, the fine to be applied to it is $1.14. Amounts expressed in U.S. dollars of the United States.
Contracts for the Obligation to Pay and Corresponding 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, the amount expressed in dollars of the United States of America.
Deductions from 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/Negate, oppose or not 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 and above $1,142.86, amounts expressed in dollars of the United States of America. 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 to allow the control to be allowed.
2/Hide or destroy background, whether 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.-The obligation to report is contrary to the obligation to inform:
1/Refuse 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.
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2/Omit information or notices to the municipal tax administration that the corresponding legal or administrative provisions order.
3/Provide the municipal tax administration with false or incomplete reports.
In the cases mentioned the applicable fine will be equal to the marked in the first number 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, which are not typified in the preceding articles, will be sanctioned with a fine of $5.71 to $57.14, amounts expressed in dollars of the United States of America, according to the severity of the case and the economic capacity of the offender.
CHAPTER III DELITO MUNICIPAL TAX
Art. 38.-Municipal tax crimes constitute conduct that is punishable and sanctioned as such in the Criminal Code or in special laws.
Municipal Tax Administration Act 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 will 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 the municipal tax administration has committed a tax offence affecting the Municipal Public Finance, it shall supply the information obtained, if any and in any event, request the Prosecutor General of the Republic initiating the criminal action corresponding to the competent court, without prejudice to the City Council's particular name for the same effects.
Competent Officer
Art. 41.-The municipal mayor or the official authorized for this purpose have jurisdiction to hear about violations and the corresponding penalties provided for in this Law.
Appeal and Procedure Resource
Art. 42.-Of the determination of the taxes and the application of sanctions made by the
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Municipal Tax Administration, an appeal for appeal to the Municipal Council, which must be brought before the official who has made the qualification or pronounced the corresponding resolution, within three days after notification.
The processing of the resource specified in the preceding paragraph will follow the rules that have been established for the same in Article 123 and following of the Municipal Tax Law.
TITLE VI CHAPTER I
Final Provisions
Art. 43.-For the taxes paid to the Municipality of Ayutuxtepeque will be made a surcharge of 5% that will serve for the celebration of the Civic and Patron Fiestas of the municipality.
Art. 44.-What is not foreseen in this Law will be subject to what is available in the Municipal Tax Law, in whatever case.
Art. 45.-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, four days of the month of February of the year two thousand ten.
CYRUS 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.
SANDRA MARLENE SALGADO GARCIA, IRMA LOURDES PALACIOS VÁSQUEZ, FIFTH SECRETARY. SIXTH SECRETARIAT.
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MIGUEL ELIAS AHUES KARRA, SEVENTH SECRETARY.
CASA PRESIDENTIAL: San Salvador, at the nineteenth day of the month of February of the year two thousand ten.
PUBESCOESE, Carlos Mauricio Funes Cartagena, President of the Republic.
Humberto Centeno Najarro, Minister of the Interior.
D. O. No 45 Tomo Nº 386 Date: March 5, 2010.
CGC/adar 12-4-2010
REFORM:
(1) D.L. No. 604, JANUARY 27, 2011; D.O. No. 40, T. 390, FEBRUARY 25, 2011.
SV/ 21/03/2011
