Key Benefits:
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DECREE NO 233
THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF EL SALVADOR,
CONSIDERING:
I.-That by Legislative Decree No. 230, dated December 14, 2000, published in Official Journal No. 241, Volume No. 349 of 22 of the same month and year, the Tax Code was issued.
II. Legislative decrees Nos 497 and 648, the first of 28 October 2004, published in the Official Journal No. 231, Volume No 365, of December 10 of the same year, and the second dated March 17, 2005, published in the Official Journal No 55, Tomo No 366, from 18 of that same month and year, reforms were issued to the Tax Code.
III.-That with the approval of the aforementioned Code and its reforms, it has been provided to the Tax Administration of control and control tools, which have significantly meant an advance in administrative efficiency, which at the time has (iv) the increase in tax collection, which, together with technological advances, has made it easier for taxpayers to comply with their tax obligations.
IV.-That progress has nevertheless been made, evasive and elusive behavior and the new needs of the taxpayers, warn the need to continue modernizing the regulations and reorient the tax controls in order to harmonize the action of the Tax Administration, in order that it can effectively counter these new manifestations of the conduct of the
iv)tax code is required to be introduced into the tax code, in order to make the tax code more effective, in order to make the tax code more effective. Tax collection by the Fisco, so that the State can be provided in a timely manner with the resources to enable it to cope with the increase in public expenditure.
BY TANTO, in use of its powers on the initiative of the President of the Republic, through the Minister of Finance, DECRETA, the following:
REFORMS TO THE TAX CODE
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Article 1.-Reform Article 25 as follows: Inopreadability of reserves
" Article 25.-When the Tax Administration exercises the powers of audit, verification, inspection, investigation and control set out in this Code shall not be subject to any reservation, except for those persons who, on the basis of their condition, the provision of information constitutes a crime in accordance with criminal law.
The Tax Administration shall be exempt from the payment of any kind of rights, fees or any other charge for the certifications or services requested in connection with the privileges of the latter, the National Records Center, National Registry of Natural Persons, Public Records, Courts, Municipalities, State Offices, Autonomous Institutions and Unconcentrated Entities, including the Salvadoran Institute of Social Security and the Executive Hydroelectric Commission of the Lempa River CEL.
It is excluded from the exemption referred to in the foregoing paragraph the payment of the special fees and contributions charged by the Municipalities. "
Article 2.-Intercalase between Articles 41 and 42, Article 41-A as follows:
Union of Persons
Article 41-A.-For tax purposes, Union of Persons shall be understood as the grouping of persons organized to carry out the operative events contained in the tax laws, whatever the contractual, associative and denomination modality, such as Associate, Consorcios, or Participation Contracts.
persons referred to in the preceding subparagraph shall be entered in the Union Agreement previously concluded by public deed, in which the representative must be appointed, and must submit such writing to the Tax Administration at the time of its registration.
The taxable person who has arisen through the said agreement must put before his denomination the expression "UDP" in all acts that it carries out and in all the documents or documents that it takes before the Tax Administration.
The Union of Persons referred to in this Article shall be subject to all obligations taxes that correspond to you as a taxable person.
Article 3.-Add a literal (j) to Article 43, as follows:
"j) The representative of the unions of persons, irregular or de facto societies or any other than their denomination."
Article 4.-Add a literal (c) to Article 49 as follows:
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"(c) Associates, members or members of the union of persons, irregular or de facto companies, or any other than their denomination."
Article 5.-Reform Article 53 (c) as follows:
" c) Legal persons, trusts, unions of persons, irregular or de facto companies and other entities without legal personality incorporated in the country, except that by virtue of the constituent act or agreement, as the case may be, its registered office is expressly established abroad. Likewise, the successions opened in the Republic of El Salvador. "
Article 6.-Reform the article 55 and its first paragraph, keeping the contents of its literals unchanged as follows:
" Place of domicile of the legal persons, succession, trusts, unions of irregular or de facto persons and companies
Article 55.-For all tax purposes, the domicile in the country of legal persons, successions, trusts, unions of persons, irregular or de facto companies and other entities without legal personality, whether they have been constituted under national or foreign law, is: "
Article 7.-Interact between Articles 62 and 63 of Article 62-A as follows: Price Determination
Article 62-A.-For tax purposes, taxpayers who conclude transactions or transactions with related subjects shall be to determine the prices and amounts of the consideration, considering for these transactions the market prices used in transfers of goods or services of the same species, between independent subjects. Taxpayers shall also determine at market prices transactions or transactions which are held with persons domiciled, constituted or located in countries, states or territories with preferential, low or zero tax regimes. taxation or tax havens.
When taxpayers fail to comply with the obligations under the previous subparagraph, the Tax Administration in accordance with the provisions of Articles 199-A, 199-B, 199-C and 199-D of this Code, determine the value of such transactions or transactions, by setting the price or amount of consideration, considering for those transactions market prices used in transfers of goods or services of the same species, between independent subjects.
For the purposes of this Code and the laws Tax, lower or zero tax regimes or tax havens, which are in any of the following situations, will be considered:
I. Those who are not taxed abroad, or are with an Income Tax calculated on income or net income or taxable income, less than 80% of the Income Tax that would be caused and paid in El Salvador;
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II. Those of the Organisation for Economic Cooperation and Development (OECD) and the International Financial Action Task Force (FATF).
The Tax Administration shall publish on the website or electronic page of the Ministry of Finance, the list of the names of the countries, states or territories that are set up in the previous Romans, at the latest in the month of In September of each year, which will be in force for the fiscal year following its publication.
Article 8.-Reform Article 74 as follows:
Article 74.-The taxes, advances to account, deductions and perceptions, must be paid or learned in the places and within the deadlines indicated by this Code and the laws
the event of a trade settlement issued in accordance with the provisions of this Code, the tax obligation shall make the tax, advances, deductions, perceptions, subsidies and accessories cash, within a period of two months from the date on which the respective settlement resolution is signed, without prejudice to the effect of the default on the payment of the tax obligation arising from the fact that the payment was due legally paid in full, in accordance with the time limits laid down for the payment of the obligations (a) a self-contained tax in accordance with this Code or the respective tax laws.
No carryovers or facilities or deferred deadlines may be granted for the payment of taxes, except in the case of the Income Tax, the Taxpayers may request payment by deadline to the General Administration of Treasury at the time of filing the declaration of the tax, such application shall be made within the time limit set in Art. 48 of the Tax Law on the Income. In the event of a decision in favour of the application, they may be granted up to a maximum of six continuous months for payment by way of equal and successive instalments, without the possibility of extending that period.
The application for payment in time shall proceed only 90% (90%) of the self-employed debt, except in the case of natural persons employed, who may apply for payment in instalments over the total debt. If the payment of ten percent (10%) of the debt has not been made within the time limit set for the filing of the Income Tax declaration, or to incur arrears in the payment of any of the authorized fees for the payment Ninety percent (90%) of the remaining debt, will be applied as set forth in Art. 270 of this Code.
The Tax Administration will establish the parameters for authorizing payment requests in instalments, as well as for determining the the number of fees for amounts due in the cases where the payment is authorised in instalments. The decision on authorization or refusal shall be issued no later than three working days before the application is lodged. Taxpayers whose classification is different from that of the Grand Taxpayer, who are required to pay 90% of the debt-settled debt on income tax, shall be granted automatically. '
Article 9.-Intercalase between Articles 74 and 75 of Article 74-A, as follows:
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Payment by Decrease Balances in favor
Art. 74-A.-When the Tax Administration in the exercise of the power of taxation determines a decrease of the balance in favor declared by the taxpayer, the balance will be settled in favor that it legally corresponds to. In the case that the taxpayer is an exporter, the balances in favor that exceed the legally determined and that have been reintegrated, will be the amount to be paid by the taxpayer and, consequently, will have the quality of the tax debt, as
In all other cases, taxpayers will have to modify the last statement filed prior to the date of the notification of the administrative act in which the balance is determined in favor of the law. the balance in favour of compliance with the administrative act and the payment of the I would like to pay tribute to you. Taxpayers who submit a modified declaration in the terms of the administrative act shall be entitled to the attenuants in accordance with this Code. Two months after the notification of the administrative act, without the taxpayer having presented the amending statement or the document, the incorrect balance was not reduced by the amounts contained in the administrative act. These incorrect balances will constitute tax liability. The rules related to the interposition of the resource to be observed must be observed to the effect.
The taxpayer may voluntarily decrease its balance in favour, by submitting the amending statement of the period in which the incorrect balance originates, and the balance must be paid to the excess liquid by means of an income statement in the month in which the amending statement was made.
In the cases referred to in the preceding paragraphs provided that the amount declared in excess has been paid or has been lodged In accordance with the administrative act notified by the Tax Administration, the taxpayer shall not proceed to modify its subsequent tax returns, keeping in them the balance in favor declared.
Article 10.-Add two points to Article 75, as follows:
" The interest rate to be applied to the debts shall be that established in accordance with the rules contained in Legislative Decree No 720 dated 24 November 1993, published in Official Journal No 1 Took No 322 of 3 January 1994 and shall apply to payment or whole extemporal of taxes, retentions or perceptions of taxes, advances to the Tax on the Transfer of Furniture and to the Provision of Services, retentions referred to in Art. 273-A of this Code, and to the values that Tax for refunds, refunds of taxes or subsidies obtained by the taxable persons in an undue or excessive form. "
" In the case of securities that are entered into the Fiscus in respect of returns, refund of taxes and subsidies obtained in an undue or excessive form, the interest shall be payable from the day after the receipt or the values in an undue or excessive form. "
Article 11.-Intercalanse two points between the sixth and seventh point (s) of Article 86, and add a final point, in the order and as follows:
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" Any modification of the Agreement of the Union of Persons or of a company in fact originated by changes of its members, representative, contributions or participations shall be informed to the Tax Administration within the period of ten working days counted from the day after the modification, by means of forms under the technical specifications established by the Tax Administration, attaching the certified copy by notary of the modification of the Publication of the document in which the agreement is made. Within the same period of time and in the same way they shall inform the completion of the agreement of the Union of persons or of the de facto society. "
" The grouping of taxable persons referred to in Article 20 of the Law on the Transfer of Furniture and to the Provision of Services and Article 5 of the Law on Income Tax, at the time of registration with the Tax administration, it should be identified with the name of its associates, members or members, indicating in addition its nature in fact, the name of its representative, associates, members or members, as well as the amount of your contributions or contributions, by attaching to the registration form the document in which you are the agreement of the grouping. "
" The extinction of the legal entity and the termination of the grouping of the taxable persons, regardless of their legal status, denomination or the circumstance of their extinction or termination does not extinguish the tax obligations pending payment. In this case, the provisions of Title II, Chapter III, Section 4 of this Code shall apply. "
Article 12.-Add six points to Article 91, in the order and in the following manner:
" In addition to the above obligations, natural persons subject to internal taxes, shall draw up a declaration of the estate state, which must be submitted in addition to the income tax return. Natural persons who obtain income equal to or less than three hundred and sixty and two minimum monthly salaries in the financial year or period of taxation are excluded from this obligation.
(a) They possess immovable property with equal values or less than one thousand four hundred and forty-six monthly minimum wages;
b) Do not own buildings. "
" The statement of the estate state shall contain the assets, liabilities and assets accounts of the financial year or period of taxation corresponding to the income tax return. The values of the assets that make up the asset shall be entered at the nominal value or the cost incurred in the respective documents, and that of the liabilities constituting the liability shall be entered at the value of the respective instrument minus the amortisation or payments made. '
" The Tax Administration shall establish the forms, means, requirements and technical specifications for the submission of the above statement and information, which shall be considered as complementary to the tax returns. which correspond to the respective financial year or period of taxation. '
" The estate declaration will be used by the Tax Administration for the exercise of its
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legal powers, and apply the presumption for unjustifiable patrimonial increase by the taxable person, and determine the Income Tax, the Furniture Transfer Tax and the Services and the Tax Ad valorem or specific, as the case may be, resulting from such adjustment. '
" The Administration shall establish administrative measures to ensure the confidentiality of the content of the information presented. Public servants or employees who disclose or disclose information or documentation which should remain in reserve or in any way facilitate their knowledge shall be subject to the relevant criminal liability. "
" The calculations and procedures provided for in this Article on the basis of the statement of the patrimonial state may only be made from the year of its enforceability; the statement of the underlying state of the financial year Fiscal 2009 shall not be subject to any oversight. "
Article 13.-Reform the first paragraph of Article 107, as follows:
" Taxpayers of the Transfer of Furniture and Services are obliged to issue and deliver, for each operation, to other contributors a document which, for the purposes of this Code, will be referred to as "Tax Credit Voucher", which may be issued in manual, mechanical or computerized form, both for transfers of domain of movable property the services provided by them are taxable transactions, exempt or not subject, except in the cases provided for in Articles 65 and 65-A of the Law on the Transfer of Furniture and Services, in which they shall issue and deliver Invoice. "
Article 14.-Reform numerals 4) and 11) from literal a); number 3) from literal b), and the penultimate paragraph of article 114, in their respective order and as follows:
" 4) Separation of taxed, exempt and not subject; "
" 11) Print Print: Name, Tax Identification Number, name or social reason, address, taxpayer record number of the printer owner, print authorization number and date, range of Authorised correlative numbering with its respective number and date of authorisation; "
" 3) Separation of taxed, exempt and non-taxable transactions; "
" All documents referred to in this Section, which must be printed by authorized printing, in addition to the requirements laid down in this Article shall contain in a manner preprinted the number of correlative numbering assignment authorization granted by the Tax Administration. The above does not apply to the ticket machines, which must contain only the respective correlative number assigned and authorized by the Tax Administration. In the case of electronic documents, the authorised correlative number shall be recorded in each document by means of the system used for issuing them, as well as the authorised range to which they correspond, the number and date of authorisation of the correlative numbering. '
Article 15.-Add a literal (e) to the first paragraph of Article 115, reform the current paragraph
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end, and add five points to that article, in the order and as follows:
" e) The authorization of the recording machines or computerized systems will be conditional on the information corresponding to each operation is referred to the Tax Administration, when required by the exercise of their legal powers, whether by physical, electronic or technological means, according to the information systems of the taxable person. The Tax Administration may establish that the information referred to in this paragraph is transmitted online to its servers in the form, period and under the scope that it has, to the extent that the technological resources of the taxable person and the Tax Administration so permit. "
" The Regulations in this Code will set requirements for:
i. The sales tickets;
ii. Documented settings with tickets;
iii. Daily and partial total sales reports;
iv. Zeta or zero replacement record;
v. Audit tapes or electronic logbooks;
vi. Identification specifications of the recording machine or computer system from which authorization is requested;
vii. Transfers and withdrawal of cash registers or computerized systems;
viii. The documentation and information to be accompanied by the request for authorisation. "
" Taxpayers applying for authorisation for the use of the registration machines or computerized systems shall submit the documents which they verify the right to use, whether in property, lease or other the contractual modality, including software for its operation, and the technological capacity for the transmission of data to the servers of the Tax Administration, according to the information systems of the taxable person; as the documents verifying the payment of the respective taxes. "
" People who distribute cash registers or computerized systems to issue tickets in the country to replace invoices must request prior authorization from the Tax Administration to verify that they are Teams meet legal and regulatory requirements for tax purposes and issue the respective resolution. Persons authorized by the Tax Administration to distribute the equipment referred to shall provide their acquirers or users with certification for each equipment, compliance with the legal and regulatory requirements. "
" Taxpayers who acquire or use cash registers or computerized systems, whether in property, leasing or other contractual arrangements, of persons authorised for their
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distribution in the country by the Tax Administration, must be attached to the application for authorization of the registration machine or computerized system to issue tickets in replacement of invoices, the certification referred to in the previous paragraph. "
" In the exercise of the powers that this Code confers on the Tax Administration, when it is established or verified the use of cash registers or other computerized systems for the issue of tickets to replace invoices, which are not authorized and which have already been sanctioned by that circumstance, will be ordered to be withdrawn within five working days, counted from the day after the notification of the administrative act orders the withdrawal; the same procedure shall be applied, when the equipment which has been revoked their respective authorization resolution. The foregoing shall be without prejudice to the application of other sanctions which may be imposed in accordance with the law. "
" The Tax Administration shall not authorize such machines or computerized systems, the mechanical and technological characteristics of which do not permit compliance with the legal requirements for the issuance of documents established in the This Code and its Implementing Regulation. "
Article 16.-Reform the ninth indent of Article 115 -A as follows:
" When the issuance of documents referred to in this article is carried out by electronic means, recording machines or computerized systems, the tax payers shall ask the Tax Administration for the allocation and authorization of the correlating numbers to be issued and may not issue or deliver documents whose numbers have not been authorized by the Tax Administration. In this case the participation of the approved printing works for the production of the documents shall not be required. "
Article 17.-Reform the first paragraph of Article 117 as follows:
Article 117.-It is the obligation of the acquirers of goods or borrowers of the services, to demand the proof of tax credit, the invoices or equivalent documents authorized by the Tax Administration, the Issuance Notes, as well as the Credit or Debit Notes, and remove them from the issuer's establishment or business.
Article 18.-Reform the literal b) of the art. 119, and add the literals (g) and (h), in their order and as follows:
"b) Address of the subject excluded from the tax, as well as his/her telephone number in case of possession;"
" g) Description of the goods and services, specifying the characteristics that enable
to identify and fully identify both the good and the service included in the operation, the unit price, quantity and total amount of the operation; "
" h) Signature of the excluded subject of the tax, if you cannot or will not be able to sign it will be regulated in the Law of Notary; "
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Article 19.-Reform Article 120, as well: Faculty for Information and Reporting Obligation
Article 120.-All authorities, administrative and judicial entities in the country, as well as institutions, successions, trusts, collective entities without legal personality, persons natural or legal, whether taxable persons or not, have the obligation to provide the Tax Administration with the means, form and under the specifications that this information indicates, documentation, data, explanations, background or supporting documents requested or required, either in original or in photocopy confronted with their original by the Tax Administration, or certified by a notary. The Tax Administration is empowered to carry out the necessary investigation, in order to verify the data and reports provided in accordance with this article.
The Tax Administration is empowered to to request or to require all types of information, documentation, data, explanations, antecedents or supporting documents, either to be incorporated into their databases or computer records or to be used in the legal exercise of their faculties monitoring, verification, investigation, inspection, control, recovery, collection and other matters related to the taxes that you administer.
All information and documentation obtained by the Tax Administration in the exercise of its powers may be used in audit procedures, without requiring administrative or acting acts of the
information, documentation, data, explanations, antecedents or supporting documents, which the Tax Administration requires in the exercise of its legal powers, will be that of transcendence to verify the correct compliance with the tax obligations. Accordingly, it may not object as a justification for the fulfilment of the obligation provided for in this article, secrecy or reservation, nor the having operated the expiration of the audit action in periods prior to the one that is exercising legal powers.
Public servants or employees who disclose or disclose information, documentation, data or records that should remain in reserve or in some way facilitate the knowledge of the will be subject to the corresponding criminal liability.
The Notaries They must allow the Tax Administration to examine the Protocol in force when it requires it in the exercise of its powers of oversight, not being an opposition to the provisions of the Law of Notary. The information collected will be related only to acts, contracts or statements that have been granted to the Notaries, which have a significant tax on tax matters.
Article 20.-Reform of Article 121 of the Following manner: Information from the National Register and Municipalities Center
Article 121.-They are required to provide information to the Tax Administration.
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detailed entities below:
a) The National Records Center must:
1. Through the Root and Mortgage Property Registry, provide semi-annual information regarding the data in the real estate registry in which the owner's name, social reason or name, tax identification number, is indicated, address of the registered property and date of the transfer of the asset;
2. Through the Register of Commerce, provide semi-annual information consisting of the name or social reason of each of the companies whose constitution, transformation, merger, dissolution or liquidation has been recorded in the six months informed, with an indication of the name and identification of the participating partners or companies and, in the case of the formation of companies, the date of incorporation and registration in the Registry and the name of the Legal Representative. You must also provide the necessary information for those individual traders to whom you have extended business and establishment registration.
b) The Municipalities shall:
1. Provide half-yearly information indicating the name and address of persons or entities who have registered, obtained license or permit, or have completed their activities in commercial, industrial, service or other establishments of any economic nature in the reported semester;
2. To provide semi-annual information of the suppliers or creditors of those who have acquired personal property or services, by means of a form that the Tax Administration has, identifying name, denomination or social reason, tax identification number and taxpayer registration number if applicable; in addition, you must understand the date, number and class of the document received.
The time limit for providing the information referred to in this Article, shall be within 15 working days of the end of each of the semesters of the calendar year.
The information referred to in this Article shall be provided to the Tax Administration prior to agreement with the entities, by transmission online, electronic or by any technological means, for which institutions shall jointly establish administrative systems, processes and procedures that are in line with the requirements of the Administration.
Article 21.-Intercalase between the second and third points of Article 122 a And add a final paragraph to that article, in the order and as follows:
" The Judges of the Republic who, by reason of their competence, have knowledge of judgments of
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any nature, in which lawyers acting as private defenders or plaintiffs have the obligation to inform the Tax Administration within the next fifteen days of their accreditation in the process or respective judgment, the name of the lawyer, your Identification Number Tax and the Number of the Attorney's Card issued by the Supreme Court of Justice, the identification of the parties and the type of trial or process. "
" Every Notary is obliged to send the Tax Administration a report by magnetic or electronic means with the technical requirements and specifications that it has available for this purpose, since before its offices they have (a) a comparison with the granting of instruments containing the sale, swap, lodging of guarantees, mutual funds, donations, transfers of rights, or any act or contract with a retraction pact. The Notaries shall provide such a report at the end of each financial year on the forms provided by the Tax Administration. "
Article 22.-Intercalase between Articles 122 and 123, Article 122-A, as well: Obligation to report operations performed by physicians
Article 122-A.-Taxpayers or administrators of hospitals or clinics Medical procedures, operations or medical treatments shall be submitted to the Tax Administration by means of a form, magnetic or electronic means with the requirements and specifications. The technical and technical aspects of the system, in the months of January and July of each year, containing the following:
a) Name, Registration Number of the Medical Profession Surveillance Board and Tax Identification Number of the physician, specialist and any subject who has intervened or participated in the surgery, operation or medical treatment;
b) Date when the surgery, operation or medical treatment was performed;
c) Values paid by the patient to doctors, specialists or subjects who have intervened or participated in the surgery, operation or medical treatment;
d) Name and Tax Identification Number of the taxpayer obliged to report;
e) Name and signature of the taxpayer obligated to report, its legal representative or accredited proxy.
Article 23.-Add an end point to Article 123, as follows:
" Excluded from the obligation set forth in this Article, financial institutions for any deductions they have made in the previous year for interest, prizes and other profits that come directly from the deposits, which have been paid or credited to persons natural. Information regarding the income from deposits subject to retention and the natural persons to whom it is withheld shall be provided to the Tax Administration when it requires it in the exercise of its legal powers within the framework established in the Law of Banks and the Law of Cooperative Banks and Savings and Credit Societies. "
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Article 24.-Add a paragraph to Article 124, as follows:
" Likewise, legal persons must submit in the form referred to in the first paragraph of this article within the month of January each year, the list of persons who have lost the quality of the respective partner, shareholder or co-operating legal person, in the previous year, and of those who have acquired it, indicating the book value of the shares, social units or contributions. '
Article 25.-Intercalase between Articles 124 and 125 Article 124-A, as well:
Related Subject Operations Report
Article 124-A.-Taxpayers who hold operations with related subjects or subjects domiciled, constituted or located in countries, states or territories with preferential, low or no tax regimes or tax havens during a fiscal year, and such transactions either individually or jointly are the same or more than five hundred and seventy-one thousand four hundred and twenty-nine dollars from the States United of America ($571,429.00), must submit a Report of the operations that it executes with these subjects, through the forms provided by the Tax Administration with the technical requirements and specifications that it has for this purpose.
The presentation of the Report shall be made at the latest within the first three months of the end of the fiscal year.
Article 26.-Reform the item first by keeping its literals unchanged and add two points to Article 125, in the order and as follows:
" Article 125.-taxable persons with income equal to or greater than two thousand seven hundred and fifty-three minimum monthly salaries, shall supply half-yearly information in the months of January and July of each year, to the Administration Tax, by means of magnetic or electronic means, with the technical specifications provided for this purpose, relating to the transfers of goods or services which they have made, which shall contain the abovementioned requirements below: "
" For purposes of performing the identification to which the Previous literals must be indicated: name, name or social reason, tax identification number and number of contributors; in addition, you must understand: date, number and class of document issued or received. In the case of foreign natural persons, who have entered the country, the tax identification number, passport number or residence card or equivalent document of identification of their respective country shall be stated; if they do not entered into the country shall be sufficient with the name of the person and the tax identification number or tax registration of his country of origin as stated in the relevant commercial document. In the case of foreign suppliers, legal persons, who are carrying out operations in the country through their representative or proxy, the number of tax identification or in their defect, the number of passport or meat of the residence of the representative or manager who performs the operations; if he is not performing operations in the country, the name, social reason or denomination of the legal person and the tax identification number or tax registration of his or her country of origin as set out in the relevant commercial document. '
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" The taxpayers referred to in the first paragraph of this article have the obligation to forward the details of purchases made to persons excluded from the tax, within the time limit set out in the referred to in Article 119 (a), (b), (c) and (d) of this Code, by means of the the form to be designated by the Tax Administration for that purpose. "
Article 27.-Reform the first paragraph of Article 127, as follows:
" Legal persons, trusts, de facto societies and unions of persons, are obliged to constitute and maintain in all time before the Tax Administration at least one representative or proxy with sufficient powers and permanent physical presence in the country, for all purposes of this Code and other tax laws. The constitution or designation of the representative or proxy referred to in this paragraph constitutes a requirement for registration in accordance with Article 87 (f) of the Tax Code. "
Article 28.-Reform the literal (c) of Article 135, and add the literal (f) and a paragraph, in the order and as follows:
" c) Examine the operations of the taxable person ruled, that they are in accordance with the principles the accounting system established by the Board of Directors of the Accounting Office, the Audit Office, the tax laws and the present Code. The auditor shall carry out such an examination by applying the technical rules of audit established by the Supervisory Board. "
" (f) Reflect in the Opinion and in the Fiscal Report, the tax situation of the taxable person, including a note or paragraph that transactions between related subjects or with subjects domiciled, constituted or located in countries, states or territories with preferential tax regimes, low or zero taxation or tax havens comply with the tax laws and this Code. "
" For tax purposes, the approval number of the auditor to issue an opinion and tax report of the Tax Administration shall be the same number as the Supervisory Board of the Public Accounting and Audit Office. for the external auditor. "
Article 29.-Reform the second indent of Article 142, and add a point between the current second and third incissos, and a point between the current third and fourth incissos, as well as an item at the end of the article, in their order and the following way:
Any taxable person who obtains taxable income from manufacturing or processing, processing, raising, producing, extracting, acquiring or disposing of raw materials, goods, products or fruits natural, accessories, spare parts or any other goods, national or foreign, whether for the sale or not, is obliged to take physical inventory at the beginning of the business and at the end of each tax year. "
" The obligations referred to in the preceding points are also applicable for those taxpayers who are engaged in the production or manufacture of movable property, construction of movable or immovable property. any mode, as well as
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those service providers whose activity is materialised in the delivery of movable or immovable property. "
" During the first two months of each year, taxable persons with income equal to or greater than two thousand seven hundred and fifty and three minimum monthly salaries shall submit to the Tax Administration the form signed by the the taxpayer, its Legal Representative or the Accountant and the Accountant, to which the details of the physical inventory of each of the inventoried assets and the valuation of the same, in magnetic or electronic means with the technical specifications that the tax administration has. "
"The goods referred to in this Article relate only to those that are part of the company's realisable or current asset."
Article 30.-Intercalase between Articles 142 and 143, Article 142-A, as well:
Inventory Control Registry Requirements
Article 142-A.-The inventory record referred to in the previous article shall be contain the following minimum requirements:
1. A header that identifies the title of the record; name of the contributor, period spanning, NIT, and NRC;
2. Correlative of the operation;
3. The date of the operation;
4. Number of Tax Credit Checked, Credit Note, Debit Note, Final Consumer Invoice, excluded subject document as referred to in Article 119 of this Code, Declaration of Goods or corresponding Customs Form, according to the case;
5. Name, social reason, or vendor name;
6. Nationality of provider;
7. Description of the product purchased, specifying the characteristics to be fully identified and fully identified;
8. Source or reference of the cost book of retaceans or local purchases of where the corresponding cost has been taken, or in your case the reference of the cost sheet or report of where the cost of production of the produced units has been taken;
9. Number of units that enter;
10. Number of drives to exit;
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11. Balance in units;
12. Monetary amount or cost price of the units entering;
13. Monetary amount or cost or sale price, depending on the case of the units that leave; and,
14. Monetary balance of the amount of existing units, at cost price.
Any adjustments to inventories such as discounts, rebates and price increases, bonuses, should also be included in the inventory control record.
The units and monetary amount at the cost prices of each of the goods that reflect the inventory control record at thirty-one December of each year, will be confronted with the cost values of the physical inventory valued at each of the assets raised at the end of the financial year or period determined in accordance with the Article 142 of this Code, justifying any difference resulting from its comparison and applying to this appropriate tax treatment.
Taxpayers shall keep a record containing the details of the goods withdrawn or consumed. The same obligation will be imposed on the taxpayers for the mermas, evaporations or dilations. The records referred to in this paragraph shall form part of the Inventory Control Register.
The inventory control referred to in this Article shall be carried out by the parent company and by each branch or establishments. Notwithstanding the foregoing, the taxpayer may carry such control on a consolidated basis, provided that its information systems guarantee the tax interest, and the Tax Administration is informed at the latest in the two months before the beginning of the year. of the exercise or period of enforcement in which the control is to be carried out on a consolidated basis.
Article 31.-Reform the first paragraph of Article 147 and add the literals (e), (f) and (g) and three points at the end of the current article, in the order and as follows:
" Article 147.-Persons or entities, whether or not they have the character of taxpayers, persons responsible, holding or collection agents, auditors or accountants, shall keep in good order and in a state for a period of ten years from their issuance or receipt, the following documentation, information and evidence: "
"(e) Documentation of operations conducted with related subjects or subjects domiciled, constituted or located in countries, states or territories with preferential, low or zero taxation or tax havens;"
" (f) The statements of bank accounts, credit or debit cards, vouchers of cheque, bank transfer documents, cancelled or cashed cheques, in the latter case where they are delivered by the banking institutions; "
" g) Working papers supporting the preparation of opinions and reports fiscal,
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and other opinions or reports that require the laws to be submitted to the Tax Administration, copies of opinions and reports issued, certificates issued, professional service contracts or letters of service. "
" After four years of issuance or receipt of the documents, the subjects referred to in the first paragraph of this Article may keep them in microfilm, microfiche, optical discs or other electronic means, provided that the information integrity, is available and accessible to the Administration when required, and in addition the conversion process would have been certified by External Auditor, which will raise the record in which the documents must be listed converted, it will also state that they were confronted with the original physical documents in possession of the subjects. Notwithstanding the foregoing, the Tax Administration may authorize, at the request of the taxpayer, a period of less than the time indicated, provided that the security, compliance and accuracy of the taxes are safeguarded and the requirements are observed before "
" Reproductions derived from microfilm, microfiche, optical disc or any other electronic means, will have for the Tax Administration the same evidentiary value as the originals, provided that such reproductions are certified by Notary. "
"All instruments which check obligations or rights must be preserved while having legal effects, including after the expiry of the period laid down in this Article."
Article 32.-Intercalase following Article 149-A in Article 149-B, as follows:
Obligation to document counter services
Article 149-B.-Passive subjects who engage counter services for purposes They must be documented by a written contract or offer of service provision, duly signed by the taxpayer, their legal representative or proxy and the accountant. In the written contract or letter of supply of services, the Tax Identification Number and the authorization number of the Tax Administration of the accountant shall be entered.
In the case of the hiring of permanent accountants, it is sufficient to document them with the contract of employment, in which the approval number is entered. In the case of firms or companies of accountants, in the contract or letter offer for the provision of services to be subscribed, the name of the counter and its approval number must be indicated.
For tax purposes, the authorisation number of the Tax Administration's counter, shall be the same number of accreditation assigned to them by the Ministry of Education or, where appropriate, the one assigned by the Board of Directors of the Public Accounting and Audit Office.
Article 33.- Insert the following article 149-B in article 149-C, as follows:
Obligations of the counter
Article 149 -C. -Counters providing services for tax purposes will be obliged to:
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a) Meet the technical requirements and tax laws;
b) Credit the authorized counter number in the contracts or letters offer of service delivery you subscribe, tax returns, forms and other documents that by the nature of the service which it performs must be submitted to the Tax administration;
c) Sign the financial statements of the taxable person who are prepared from the figures in the formal accounting, or in their case prepared from the figures of the special registers of the taxable persons required to carry out formal accounting;
d) Sign the sheet of the books of the Furniture Transfer Tax and the Services Provision, in which the total of the operations is recorded;
e) The professionals of the Public Accountancy authorised by the Supervisory Board of the Public Accounting and Audit Office, must inform the Tax Administration on a quarterly basis of the authorizations they have made of Accounting Systems, legal books of accounts and books or records of control of the Transfer of Furniture and Furniture Provision of Services, whether these are carried by loose sheets or printed books, as well as certifications and reports issued on modifications to legal books, auxiliaries and special registers, within the first ten business days of January, April, July and October of each year. The Tax Administration shall establish the forms, means and technical specifications for compliance with this obligation.
The Code of Professional Ethics of the Public Accountants shall be applicable for tax purposes, and must be met by the accountants, including those with a Bachelor's degree or a Vocational Technician, with a specialty in accounting recognized by the Ministry of Education.
Article 34.-Add a second indent to Article 155 of the the following way:
" Obtaining cash economic compensation, in " Aguinaldo's concept, which will be paid in the month of December of each year, to employees and workers in relation to labor dependency, as well as to public sector officials, municipal and autonomous institutions, will not be subject to retention. for the purposes of the payment of Income Tax, by their respective Retention Agents. The cash or financial compensation, which shall not be subject to withholding tax, shall be those securities that do not exceed the minimum amount established in the Labor Code and the Law on Additional Cash Compensation. "
Article 35.-Reform the first paragraph of Article 156, and add to that article a final indent, in the order and as follows:
" Article 156.-Natural persons holding companies whose activity is the transfer of goods or the provision of services, legal persons, successions, trusts, state organs, government agencies, municipalities, autonomous official institutions, including the Commission Executive Port of the Lempa River and the Salvadoran Social Security Institute, as well as the Unions of Persons or Societies of Fact that pay or credit sums in
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concept of payments for the provision of services, interests, bonuses, or prizes to natural persons who do not have a relationship of employment dependency with whom the service receives, are obliged to retain ten percent (10%) of these sums in the concept of an advance on income tax, regardless of amount of the amount paid or credited. Prizes related to games of chance or contests shall be subject to the provisions of Article 160 of this Code. "
"They will also be subject to the retention provided by the preceding paragraph in the same percentage, the payments made by the individuals in respect of leasing services to natural persons."
Article 36.-Reform Article 156-A, as follows: Retention for transactions with intangibles or rights
Article 156-A.-Natural persons holding companies whose activity is the transfer of goods or the the provision of services, the legal persons, the succession, the trusts, the organs of the State and the Dependencies of the Government, the Municipalities and the Autonomous Official Institutions, including the Autonomous Port of the Rio Lempa and the Salvadoran Social Security Institute who pay or credit individuals or entities domiciled in the country, sums in terms of the acquisition of intangible assets, or the use, or the granting of use, of tangible and intangible property rights such as: those of authors on literary, artistic or scientific works, cinematographic films, tapes and other means of reproduction or transmission of data, image and sound, of patents, trademarks or trade marks, drawings or models, plans, formulas or secret procedures, or for the use, or the granting of use of industrial, commercial or scientific equipment, or information relating to experience industrial, commercial or scientific; they must retain over these sums in advance of the Income Tax the following rates:
a) Ten percent (10%) on sums paid or credited to natural persons;
b) Five percent (5%) on sums paid or credited to different individuals or entities of natural persons.
Article 37.-Intercalase between Articles 156-A and 157 Article 156-B, as well: Retention for income transactions and Income-assimilated to income
Article 156-B.-Natural persons holding companies whose business the transfer of goods or the provision of services, the legal persons, unions of persons, companies in fact, the succession and trusts, which pay or credit to individuals or entities domiciled in the country, sums in respect of return on capital invested or securities, indemnities, withdrawals or advances on account of earnings or dividends, shall retain in respect of Income Tax ten percent (10%) of the amount paid or credited. Except for this withholding the dividends paid or accredited, provided that the one who distributes these profits has paid the corresponding tax; as well as the labor compensations that do not exceed the limit established in the Law of Tax on the Income.
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Article 38.-Reform Article 158 as follows:
Retention to non-domiciled tax subjects
Article 158.-Natural or legal persons, successions or trusts, unions of persons or societies in fact domiciled in the country, who pay or credit a subject or entity In the Republic, sums from any income obtained in the country, even though they are advances in such payments, are obliged to retain them for income tax as a definitive payment of 20 percent. (20%) of such sums.
They shall also be considered as being within the meaning of the foregoing paragraph and are therefore subject to the withholding of a definitive payment, which sets out the same percentage, the sums paid or credited to service providers not domiciled in the country, for services from outside used in the national territory; as well as sums paid and credited for the transfer to any title of intangible goods, or for the use, or the granting of use, of tangible and intangible property rights such as: those of author on literary, artistic or scientific works, tapes and other means of reproduction or transmission of data, image and sound, of patents, trademarks or trade marks, drawings or models, plans, formulas or procedures secrets, or by the use, or the granting of use of industrial, commercial or scientific equipment, or by information on industrial, commercial or scientific experience. Except for the retentions established in this article, the values that are paid or accredited by natural or legal persons enjoying the exemption of the Income Tax established by the Law of Industrial and Industrial Zones Marketing and the Law of International Services. "
" The retention that regulates the first paragraph of this article will be applied as a definitive payment at the reduced rates in the following cases:
a) Retention at the rate of five percent (5%) on the amounts paid or credited by the international transport services. It is responsible for the retention of the taxable persons domiciled who make the payment or credit to whom the service provided, regardless of whether they have contracted the service directly or act as agent or representative of the service provider. service. In the customs declarations of import or export, or in the customs forms, as appropriate, the name of the person or undertaking providing the transport service and the information on the invoice certifying the payment of the freight, which will be required by the corresponding customs office;
b) Retention at the rate of five percent (5%) on the amounts paid or credited for the services provided by Insurers, Reinsurers, Afianzadoras, Reafianzadoras and Non-domiciled Reinsurance brokers authorised by the Superintendence of the Financial System;
c) Retention at the rate of ten percent (10%) on sums paid or credited for financing services provided by financial institutions domiciled abroad, supervised by a financial regulatory body in their countries of origin and previously qualified by the Central Reserve Bank of El Salvador, to subjects
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liabilities domiciled in the country.
In cases where the Central Reserve Bank is required to qualify, the Tax Administration and the financial institution as a whole shall draw up the necessary instrument, including the procedure and requirements to ensure compliance with the purpose of the reduction of the percentage of retention regulated in this numeral; "
d) Retention at the rate of five percent (5%) on sums paid or credited for the transfer to any title of intangible goods, or for use, or granting of use, of rights of tangible and intangible assets related to: cinematographic films, tapes of videos, phonographic discs, radionovelas, soap operas, novels and comics by any means of reproduction, recording of videos or tracks; transmission of cable, satellite or other similar systems.
They shall be subject to the retention provided for in the first subparagraph of this provision, the sums paid or credited to natural or legal persons, unions of persons, irregular or de facto societies, the successions and trusts in the country, by way of return on capital invested or securities, allowances, withdrawals or advances on account of earnings or dividends.
Subsidiaries or branches shall carry out the withholding tax This Article shall be as a final payment, in the percentage provided for in this Article, by the payments made to their parent companies in any way, except that they correspond to the purchase of movable property or profits that the subsidiary or branch that has already paid the corresponding tax has obtained, which they will have to find out within the period, form and means that the tax laws stipulate.
The provisions of this Article shall not apply where payments or accredments are made to persons who are established, domiciled or resident in countries, States or territories with preferential, low or zero taxation or offshore tax regimes tax, according to this Code, or that are paid or credited through persons, entities or individuals constituted, domiciled or resident in those countries, states or territories; to whom the provisions of Article 158-A shall apply. of this Code.
Non-domiciled individuals or entities, who have obtained taxable income in the country, and who have not been held withholdings either for non-compliance with the agent, because there is a rule that I have been unable to do so (a) or because there is no obligation to withhold, they must submit the tax return on the Income within the legal period established in the Law that regulates the tax, liquidating said income and the respective tax.
The subjects or entities not domiciled that have agent or representative in the country, will be able to present the Income Tax declaration within the legal period established in the Law that regulates the tax, liquidating its income and the respective tax, having the right to credit the tax deductions that you have made. In case you have surplus or refund in your favor, you will be able to request the corresponding refund in accordance with the provisions of this Code and the Income Tax Law.
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Except for the retentions set forth in this article, dividends paid or credited, provided that those who distribute these profits have paid the corresponding tax.
Article 39.-Intercalase between Articles 158 and 159 Article 158 -A, as follows:
Article 158-A.-Persons natural or legal persons, succession, trusts, irregular or de facto societies or the union of persons, domiciled in the country, shall retain 25% (25%) as final payment, when they pay or credit sums to natural persons or legal, entity or grouping of persons or any subject, which have been constituted, are domiciled or reside in countries, states or territories with preferential tax regimes, low or zero taxation or tax havens, agreement to this Code, or to be paid or credited through persons, entities or subjects constituted, domiciled or resident in those countries, states or territories and whose payment has a tax incidence in the Republic of El Salvador.
The following cases are excepted from the following cases:
a) Sums paid or credited for acquisitions or transfers of tangible goods;
b) The sums paid or credited to subjects or entities domiciled in Central American countries that have subscribed, and ratified the Convention of Assistance Mutual and Technical Cooperation between the Tax Administrations and the Customs Central America;
c) The amounts paid or credited to individuals or entities domiciled in countries, states or territories that have subscribed, and ratified and effectively comply with the Exchange of Information and Documentation Agreements Tax or Conventions to avoid the Double Taxation of Income Tax with the Republic of El Salvador, which allows to check compliance with tax obligations;
d) The sums paid or credited for income benefits with the reduced retention rates set out in Article 158 of this Code.
Article 40.-Reform Article 159 as follows:
Article 159.-Any financial institution that pays or credits a taxable person domiciled in the country, interest, awards, and other utilities directly from the deposits in money, must be retained by way of advance of Income Tax ten percent (10%) of these sums. The procedures for the effectiveness of this provision will respect banking secrecy within the framework of the Banking Law and the Cooperative Banks and Cooperative Companies Act.
Equal obligation will be issued by issuers of securities securities, even when they are dematerialised, when they pay or credit interest, income or profit produced by such securities.
The retention set out in the preceding points shall not apply where the subject is a person Legal registered as House of Brokers of Stock Exchange, trust of certificates Participation Trustees,
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securitization or investment fund represented or managed by a company qualified by the competent body, and which is dedicated to investing third-party resources in its name. No such withholding shall be applied when the brokerage house, management company or fund manager of securitization or investment makes representations of interest, income or profits in favor of third parties, investors or of the securitization or investment funds.
The brokerage house, the trust certificates of participation, the securitization or investment funds represented or managed by a company qualified by the competent body, shall make the retention of ten per cent at the time they pay or credit their clients, investors or holders of certificates, the interest, income or profit generated by the investments made or their recovery efforts.
The income obtained by the non-domiciled entities or entities be subject to the provisions of Articles 158 and 158-A of this Code.
Deductions made to the income covered by this article, paid or credited to natural persons domiciled, shall constitute definitive payment of the tax on Income.
Article 41.-Reform Article 160 as follows: Retention
article 160.-Natural or legal persons domiciled who pay or credit in the Republic to any subject domiciled awards or winnings from contests, lotteries, raffles, raffles or games of chance or of skill, they will be required to retain by concept of income tax the fifteen percent (15%) of that amount.
For the case of prizes paid by the National Lottery of Beneficence and by the Foundations or Utility Corporations public or public law, shall only be subject to the withholding tax, earnings in excess of thirty minimum monthly wages calculated in accordance with Article 228 of this Code.
When the beneficiary has no domicile in the country, 25% (25%) shall be retained. the amount of the prize or the gain.
The income for prizes or winnings referred to in this article, which have been subject to the withholding tax, must not be declared, as the deductions will constitute the final payment of the Tax. Any income that has not been withheld shall be declared by applying the 15% fee provided for in this Article, without prejudice to the application of the penalties and joint liability to the holding agent.
Prizes paid by the National Lottery of Beneficence and by the Foundations or Corporations of Public Law or Public Utility qualified by the Directorate General of Internal Revenue as established in Art. 6 of the Law of Tax on Income, shall be considered non-taxed income when its amount is less than or equal to thirty wages monthly minima.
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Article 42.-Reform Article 162, incorporating a point between the current third and fourth incites, and three incites between the current fourth and fifth incites, in their order and as follows:
" The subjects designated as agents The tax authorities will have to carry out the the retention of the category of taxpayer holding the holding subject without distinction; except where the tax administration establishes a reasoned limit to the withholding agent in the act of designation. "
" Every natural or legal person, succession, trust that holds the quality of Great Contributor, who acquires goods or receives services from unions of persons, irregular societies or in fact, shall retain one percent in The concept of the tax, regardless of the classification to which they belong. '
" Subjects classified as large or medium-sized taxpayers who acquire sugar cane, coffee or milk in a natural state, meat on foot or in a channel, or are borrowers of financial services that generate interest on the basis of mutual interest, loans or other types of financing, leasing services, freight transport services, as well as per diem or any other emoluments of the same or similar nature, provided by natural persons not registered in the registry of the Transfer of Goods and Services to the Service, must retain the thirteen percent in the concept of the tax. Natural persons who are exclusively engaged in the transfer of goods or services described in this paragraph shall be excluded from the obligation to register for the present tax, unless they choose to apply for their registration to the tax administration, in which case the retention to be applied will be one percent. "
The amounts that have been withheld from natural persons not registered in the Registry of the Transfer of Furniture and Services to the Service, constitute a tax paid and will pass to the General Fund of the State.
Article 43.-Intercalase between Articles 162-A and 163 Article 162-B, as follows:
Retentions in Executive Trials
Article 162-B.-In all the Courts of the Republic that are aware of their jurisdiction by reason of their jurisdiction In the final judgment they must order the respective payer or the person in charge of the the funds, which after the corresponding liquidation, on the amount of the interest to be paid to the creditor, provided that this is a natural person registered or not in the register of taxpayers of the Tax on the Transfer of Goods Furniture and to the Service Provision, retain in concept of such Tax the thirteen percent on the same.
Equal percentage of withholding tax will apply for legal persons, regardless of the classification of the taxpayer who has been assigned to him by the Tax Administration, unless the interests are be exempt from the tax.
In the event that the payment is by the award or the auction of some good furniture, property or right, the transfer or transfer will not be formalized as long as the beneficiary does not pay to the Tax Administration What corresponds in the concept of Tax to the Transfer of Furniture and to the
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Provision of Services, in the percentages indicated in previous incisors in attention to their quality.
Only in those cases where the creditor and the debtor will reach an out-of-court settlement, the judge will fulfill his obligation by informing to the Tax Administration on the generals of both, the amount the purpose of the dispute, and where appropriate, the extremes of the agreement; the foregoing must be reported within 15 days of the said agreement. The report shall be submitted by means of forms, with the requirements and specifications available to the Tax Administration.
Article 44.-Reform the first paragraph of Article 163, and add three points to that article, in the order and as follows:
" All taxable persons who, in accordance with the classification made by the Tax Administration, have the category of Large Taxpayers and who transfer body movable property to other taxpayers who they do not belong to that classification to be intended for the realisable asset of these Last, they must receive in advance of the Tax on the Transfer of Furniture and Services the one percent on the net sale price of the transferred goods, which must be entered without deduction in the same tax period in which the transfer of goods is carried out, within the time limit laid down in Article 94 of the law governing that tax. '
" The registered taxpayers who provide the mill service or the basic grain line to taxpayers who do not have the category of Large or Medium Taxpayers, must be charged with the Transfer of Goods Tax. Furniture and Services Delivery the percentage of five per cent, on the sale price of ground quintal or trite. The perception shall be applied when the ground or trite quintals are greater than two quintals in each operation. The selling price of the ground or trite quintal shall correspond to the daily price published by the Ministry of Economy in accordance with the procedures laid down by the Ministry of Finance by means of a Decree or an Executive Agreement. The Exchanges of Products and Services authorized by competent entity, or in default, the entities that legally replace the Bags referred to in the public intermediation of products and services, will send to the Ministry of Economy the prices the daily transactions of basic grains, for the purposes of publication in accordance with the provisions of this paragraph. In the legal documents for the control of the Transfer of Furniture and the Service to the Services to be issued, the collected values must be recorded separately from the amounts of trite or ground services and the debit The relevant tax shall also be entered in the identification data of the subject of the collection, such as: Tax Identification Number or Single Identity Document. '
" The daily price information for basic grains referred to in the preceding paragraph shall be provided by the Ministry of Economy to the Tax Administration, by transmission online, electronic or by any technological means, prior agreement between the said entities. "
" The application of the perception established in this provision is also applicable to any multiple transactions or transactions carried out with the same subject on the same day or within ten calendar days, which in a cumulative manner equal to or exceeds:
a) Two basic grain quintals, or
b) Hundred dollars or its foreign currency equivalent, according to the fluctuations of the
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exchange rate. "
Article 45.-Reform the tenth-fourth indent of Article 165, as follows:
In the case of taxpayers who are subject to verification by the party, the Tax Administration may notify the subject a liability or a person of age who is at his or her service, at the place where the non-compliance is established, without requiring that the order of precedence provided for in this Article for natural persons be cited in the notification act for natural persons; or for any other taxable person; therefore, it is sufficient to cite the order provided for in this paragraph.
Article 46.-Intercalase between Articles 165-A and 166 Article 165-B, as follows:
Article 165-B.-In the case of persons not registered as being subject to verification by the Tax Administration, it may be notified to the the person or the older person who is at his or her service, at the place where the non-compliance with the obligation to register is established. For the provisions of this article, the rules of this Code shall apply, in respect of the notification by esquela, edict or by publication in the Official Journal or national circulation journal.
Article 47.-Add a paragraph Article 173:
" By way of derogation from Article 2 of this Code, when deemed appropriate by the General Administration of Internal Revenue and Customs, they may carry out audits, inspections, investigations, checks and controls in a joint manner, with a single file of such actions, the original of which will be held by the Directorate General of Internal Revenue and will certify copies of the documents contained therein to the Directorate General of Customs, which will have the same value as the original ones, for that each Directorate-General shall carry out the actions which fall within its competence. "
Article 48.-Add a paragraph to Article 174, as follows:
" When the Tax Administration has designated auditor for the exercise of the powers of audit, inspection, investigation and control, and they have not concluded their commission and are in breach of the formal obligations, may draw up a report for the imposition of sanctions in accordance with the procedure laid down in Article 260 of this Code; continuing the auditor appointed with his committee. "
Article 49.-Reform literals (a), (b) and (c) and Article 175 (2), and add the literals (d) and (e), in the order and as follows:
(a) In three years for the audit of settlements submitted within the legal deadlines laid down in the respective tax laws and to liquidate the tax as appropriate, as well as for the imposition of related sanctions. In five years for the audit, settlement of the tax and related sanctions application in cases where no settlement has been filed;
b) In five years to require the filing of tax settlements;
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(c) In three years for the imposition of isolated penalties for infringements committed to the provisions of the tax laws and this Code, counted from the day after the offence was committed or within five years in cases where the offence was committed. no payment of the tax, withholding or payment has been made
d) In three years for the imposition of the penalties laid down in Article 246-A (c) and (d); the provisions of subparagraph (c) of that Article shall be taken into account for the period from the day following the date of issue of the a document containing the misuse of the Identification Document for the Exclusion of the Road Conservation Contribution (DIF), and for the purpose contained in the literal (d) of that Article, the time limit shall be computed from the day following the date of filing of the return request;
e) In three years for the audit of the settlements (a) to pay the relevant tax, as well as for the imposition of related penalties, where the settlement has been filed outside the legal time limits laid down in the respective tax laws, of the day following the filing date of the declaration.
The expiration referred to in this article does not operate in respect of holding and perception agents who have not learned the amounts withheld or received for the the imposition of penalties to be imposed in respect of the unlawful acts incurred by them. Nor does it operate, where taxpayers invoke or perform acts in which they claim benefits, deductions, balances in favour, remaining tax credit or any other right, in respect of the periods or periods in which they originate, or of those after which it affects. In cases that are sent to the Office of the Prosecutor General of the Republic to investigate the existence of fraud offences to the Fisco, the calculation of the expiry date referred to in this article shall be suspended from the date on which the Tax administration submits the complaint to the General Prosecutor's Office of the Republic, restarting the three-or five-year period as appropriate for the expiration period, on the day of the notification of the resolution that ends the process in the field of
article 50.-Reform the literals a) and c) of Article 177 and add a literal e) of the following manner:
"a) If the Tax Administration does not have collaboration or has partial collaboration on the part of the taxable person and this prevents, hinders or retorts the audit, investigation, verification, inspection or control;"
"(c) Exist indications of two or more systems of accounting, book or invoice games, with different content;"
" e) Where access to administrative offices, branches or commercial establishments is impeded or prevented industrial, storage warehouses of goods, containers and means of transport or to any type of building. "
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Article 51.-Reform the literal f) and add a paragraph to article 181, as follows:
" f) Signature, name and number of the unique identity document, or in default of the License of Driving or Insurance Affiliate Card Social and for foreigners the number of Passport or resident's Carnet; or another identification document establishing the Implementing Regulation for this Code, the taxable person, the elderly person at the service of the taxpayer who is located in the premises, establishments or offices as appropriate. If for any reason it is not possible to obtain the details or documents detailed in this literal, there will be a refusal to sign or not accept to receive the copy of the test report, it will be sufficient to settle in the record such circumstances, without this affects the validity and probative value of it. "
"The issuance and delivery of an invoice or equivalent document that the taxpayer carries out in the form after the identification of the holder, shall not release the verified omission or the imposition of the corresponding penalties."
Article 52.-Reform the third indent of Article 185, as follows:
" For that purpose, the Tax Administration shall make a proposal for a replacement declaration, in which it shall record the data and information that it complies with. to their information records are correct or recorded in the opinions and tax reports and accompanying documentation submitted by the auditors appointed by the taxpayer. "
Article 53.-Reform the final paragraph of Article 186, as follows:
" In cases that are referred to the Attorney General's Office pursuant to the provisions of Article 23 of this Code, for the investigation of the Commission of offences of fraud to the Fiscus and to be aired in judicial center, the procedural guarantees of hearing and defense will be granted before the Judge of the cause, in the terms and under the scope that the rules of criminal procedure establish. "
Article 54.-Intercalase between Articles 192 and 193, Article 192-A, as well: Alleged Income for Interest
Article 192-A.-For tax purposes in any loan contract of money whatever its nature and (i) the term 'interest income' shall be presumed to be, unless otherwise proved, the existence of an interest income, which shall be the result of applying on the total amount of the loan, the average rate of active interest on loans in force during the periods monthly tax or financial years or periods of taxation of the loan or credit operation.
The average number referred to in the preceding paragraph is the reference to loans or loans to companies applied by the Financial System and published by the Central Reserve Bank.
Article 55.-The penultimate and last points of the article should be taken up 199-B.
Article 56.-Intercalase following the article 199-B the article 199-C, as follows:
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Related Subjects
Article 199-C.-For the purposes of this Code and other tax laws shall be understood as related subjects:
a) When one of them directs or controls the other, or owns, directly or indirectly, at least 25% of its share capital or voting rights;
b) Where five or fewer persons lead or control both persons, or hold as a whole, directly or indirectly, at least 25% participation in the share capital or the voting rights of both persons;
c) When they are companies which belong to the same decision unit or business group;
In particular, two companies are part of the same decision unit or business group if one of them is a partner or a partner of the other and is in relation to the other any of the following situations:
i. Hold the majority of voting rights;
ii. Have the power to appoint or remove most members of the administrative body;
iii. May provide, pursuant to agreements concluded with other partners, the majority of voting rights;
iv. The majority of the members of the administrative body shall be appointed exclusively with their votes;
v. members of the management body of the dominated company are members or managers of the management body of the dominant company or of another dominated by the company.
When two companies are each part of a unit of a decision or group of companies in respect of a third company, in accordance with the provisions of this these companies will integrate a decision unit or business group.
d) For the purposes of the above literals, a natural person is also considered to have a share in the share capital or voting rights, when the ownership of the participation directly or indirectly, corresponds to the spouse or a united person by direct or collateral online relationship, by consanguinity up to the fourth degree or by affinity to the second degree;
e) people union, fact society or business collaboration contract
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or a participation partnership contract, where any of the contractors or associates directly or indirectly participate in more than 25% percent of the outcome or usefulness of the contract or the activities arising from the partnership;
(f) A person domiciled in the country and a distributor or exclusive entity of the same resident abroad;
g) A distributor or exclusive agent domiciled in the country of an entity domiciled abroad and the latter;
h) A person domiciled in the country and its external supplier, when the latter is
purchases, and the volume represents more than fifty percent (50%);
i) A person residing in the country and its permanent establishments abroad;
j) A permanent establishment located in the country and its home (a) a permanent establishment of the same or a person with a resident in the outside;
article 57.-Intercalase following the article 199-C the article 199-D, as well: Criteria of Comparability. Elimination of differences.
Article 199-D.-To establish whether the goods or services are of the same species, in order to determine the market price, the relevant economic characteristics of the operations shall be compared carried out by the audit with other operations carried out between independent parties, for which account shall be taken, as appropriate, of the following factors:
1) Characteristics of the operations carried out, such as transfers of material goods, intangible goods or service provision;
2) Analysis of the functions or activities performed, including the assets used and risks assumed in the operations of each of the parties involved in the operation;
3) Contract terms or those not expressly found in any of the contract, with which transactions are actually fulfilled between related and independent parties;
4) Economic circumstances;
5) Business strategies.
In the event of significant differences between the economic characteristics of the transactions, which significantly affect the price or amount of the consideration, these must be removed
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by virtue of reasonable adjustments that allow for a higher degree of comparability.
For the purposes of eliminating the differences resulting from the application of the comparability criteria, account should be taken, inter alia, of the Following items:
I. Payment Term;
II. Negotiated amounts;
III. Propaganda and advertising;
IV. Cost of intermediation;
V. Conditioning, freight and insurance;
VI. Physical and content nature;
VII. Date differences for the conclusion of the transactions.
The comparability factors and the elements to be considered for defining the criteria and making adjustments to the resulting differences will be developed in the Application of this Code.
Operations with persons domiciled, constituted or located in countries, states or territories with preferential tax regimes, of low or zero taxation or tax havens, do not constitute operations between independent parties.
Article 58.-Intercalase between articles 206 and 207 the Article 206-A, as follows: Special requirements for documentation
Article 206-A.-It shall be an essential requirement for the origin of the deduction of costs, expenses, social purposes and tax credits, according to the nature of the tax, which payments made related to the aforementioned deductions, by amounts equal to or greater than fifty-eight minimum wages, are made by means of cheque, bank transfer, credit or debit cards. The above is additional to the supporting documentation that you must possess in consideration of the nature of the operation and the fulfilment of the other requirements that establish the respective tax laws for the provenance of the deduction.
Operations by amounts equal to or greater than fifty-eight minimum wages, which generate the deduction of costs, expenses, social benefits and tax credits, which come from swaps, mutual non-cash assets, and payment, transfer of title of domain of goods, compensation of debts, accounting or other transactions type of acts relating to transactions other than cash, shall be formalised in written contract, public deed or other documents governing civil or commercial law.
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The requirement for the deduction set forth in this provision also applies to any multiple transaction or transaction made with a single subject on the same day or within ten calendar days, the aggregate amount of which is equal to or exceeds fifty-eight minimum wages or their equivalent in currency foreign, according to exchange rate fluctuations.
Article 59.-Add a final paragraph to Article 208 as follows:
" Minutes that are lifted by the Tax Administration in the exercise of the powers of audit, inspection, investigation and control, which regulates this Code, will have for all the effects of documentary proof. "
Article 60.-Reform Article 212 as follows:
Taxpayers who liquidate balances in their tax returns with the right to return under the special rules or have made payments for taxes or accessories, advances, deductions or undue or excessive perceptions, may request their return within the two-year term, counted from the expiration of the deadline to submit the corresponding original declaration or the date of undue or undue payment.
Third parties who are not registered as taxpayers, who have been improperly charged with taxes, withholding or perceptions by taxable persons, will not be able to ask the Tax Administration for their return or compensation and their action is limited to the provisions of the Common Law, without prejudice to the return or compensation which the taxable person who made the undue recovery may apply for in the terms of the preceding subparagraph. To proceed to verify the origin or not of the request contained in this chapter, when the subject who endured the undue or excessive payment is not registered as a taxpayer, it will be necessary for the taxable person who made the charge If you have found that the third party that endured the undue or excessive recovery has learned that you are dealing with the return of the amount, the amount will go to the General Fund of the Status.
Article 61.-Reform the third indent of Article 217, as follows:
validity of the proof of solvency or authorization used for the granting of loans shall be extended to the act of registration in any public record of real or personal property or property constituted on them. In the case of guarantees or any other instrument the prior registration of which is necessary for the registration of guarantees in favour of the granting institutions of the credits which are subject to the supervision of the Superintendence of the Financial system referred to in point (e) of Article 218 of this Code and provided that a period of more than four consecutive calendar months is not raised between the contracting of the security and the act of the presentation. In this case, in order to proceed to the registration, the verification of the statement of account must be made by the registrar in the printing of the constancy of solvency or electronic authorization added by the financial institution, which must relate in the act that orders the registration and will replace in those cases for such legal effects to the electronic consultation. For these purposes, the Financial Institution may make an impression of the solvency constancy with the date of the contract of the guarantee.
Article 62.-Reform Article 218 (f), and add a point, in the order and the
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Next:
"f) Make effective authorized tax refunds, values for liquefied gas subsidy, and values for subsidy to carriers or other subsidies."
" The Tax Administration may authorize access to the system of electronic consultation of the account status of the taxable persons, to the entities that according to the Law on Procurement and Contracts of Public Administration, they are obliged to verify the state of fiscal solvency of the bidders, adjudicators, contractors or subcontractors of any of the processes established in this Law. The entities authorised by the Tax Administration shall comply with the technical specifications, measures and safety procedures which ensure the integrity of the information flows and the reservation of information. '
Article 63.-Reform the second indent of Article 219, as follows:
The solvency constancy shall be issued, where there are no tax returns or withholding reports to be submitted to the Tax administration, differences between the deductions reported in the withholding tax and the withholding tax in the monthly declarations submitted by the holding agents or with the statements of the financial year or period taxation of the income tax submitted by the holding subject; also, where there is a tax liability, debts for fines for violations of the Land Transport, Transit and Road Safety Act, debt of tax rights for the movement of vehicles and their pending payment. The above, without prejudice to the right of taxation to be exercised by the Tax Administration, which may be exercised at any time and in accordance with the provisions of this Code. In the case of statements submitted that according to the information contained in the tax administration's database do not report transactions, hold uninformed withholding or perceptions, it has been omitted to declare operative events. taxes, which present balances in favour of or contain payment of tax that is disproportionate to the normal flow of taxpayer operations, may serve as a basis for the Tax Administration to exercise the powers of audit at a later date, research, inspection and control.
Article 64.-Add a paragraph In the following way:
" The bonds to guarantee the tax debts must be granted by institutions that have a first-line rating, according to the Superintendence of the Financial System or agencies. international risk classifiers. "
Article 65.-Reform the second indent and add two points to Article 228, as follows:
When the legal provisions contained in Section Three of this Chapter refer to the expression salary minimum monthly minimum wage as the basis for the imposition of penalties, whatever the economic activity of the taxable person and his location in the territory of the Republic, the value of the taxable person shall be understood as equivalent to 30 days of the minimum wage per ordinary day of day work fixed by means of Decree issued by the Executive Body for trade workers. It will also be understood that reference is made
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to the value referred to above, when using the expression minimum wage or monthly minimum wage in other chapters of this Code, the tax laws and other regulations whose application corresponds to the Tax Administration, except in the Legal regulations are expressly established to the contrary.
Where in this chapter sanctions on the assets or capital of accounts are established, and the taxable person natural person is not required to carry out formal accounting or in his case there shall be no balance sheet, but there is a statement The penalty will be applied to the value of the assets entered in that statement.
In the event that the penalties to be imposed correspond to non-compliance with obligations unrelated to the monthly tax periods or periods of taxation, and the penalty for which is regulated be calculated on the basis of the assets or capital of the accounts, the value of which shall be taken from the balance sheet or the assets statement available to it, obtain, establish or determine the tax administration corresponding to the previous immediate financial year of the
Article 66.-Reform the literal d) of Article 235, as follows:
d) Do not give notice to the Tax Administration in case of dissolution, liquidation, merger transformation or any modification of companies, as well as the modification or termination of the union of persons or society in fact, within the time limit prescribed by this Code. Penalty: Mull of eight minimum monthly wages;
Article 67.-Add a penultimate indent to Article 238 literal (b) and reform the literal d), in the order and as follows:
" The fines noted in the In no case may they be less than two minimum wages. "
" d) Present the statement with arithmetic error. Penalty: Multa of ten percent on the difference between the value to be paid or the balance in favor initially self-imposed and the one established by the Tax Administration, which in no case can be less than two minimum wages. "
Article 68.-Interact between Articles 238-A and 239 of Article 238-B, as follows:
Article 238-B.-Constitute non-compliance with respect to the obligation to present statement of the estate state:
a) Not to present or to present the statement of the estate status outside the statutory period. Penalty: Fine equivalent to one per cent of the assets of the taxable person, which may not be less than six monthly minimum wages;
b) Present with incomplete data, without the technical requirements or specifications available to it Tax administration on the forms, the declaration of the estate state. Sanction: Multa equivalent to zero point five percent of the wealth of the
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taxable person, which may not be less than six monthly minimum wages.
The value of the equity referred to in this Article shall correspond to that of the closing of the year corresponding to that of the obligation to present the equity declaration. and may be established or determined by any means on the basis of Tax Administration legal powers.
Article 69.-Reform literals (a) in point (b) and (e) of Article 239, and add the literals (g), (h) and (i), in the order and as follows:
" a) issue or delivery of the documents required by this Code. Penalty: Fine equivalent to fifty percent of the amount of the transaction for each document, which may not be less than two minimum monthly salaries; "
" b) Issue the mandatory documents without meeting one or more of the requirements or formal specifications required by this Code. Penalty: Multa equivalent to thirty percent of the amount of the transaction for each document, which may not be less than two minimum monthly salaries; "
" e) Use of cash registers or computerized or electronic systems, not authorized by the Tax Administration, to issue tickets in replacement of invoices. Penalty: Fine of three monthly minimum wages for each machine registrant or System not authorized. The foregoing, without prejudice to the penalty to which there is a place to issue documents without complying with the requirements laid down by this Code;
Equal penalty shall apply in the event of transfers of cash registers or systems computerized or electronic, without prior authorization from the Tax Administration; "
" g) Issue and deliver invoices that support operations of different acquirers of goods or service providers, whether the invoice is called consolidated, open, summary or other name to be trusted. Penalty: Fine equivalent to 50% of the sum of the sum to be used for the document, which may not be less than two minimum monthly salaries; "
" h) Use of machines, computerized systems or the like, which have been disallowed by the Tax Administration for not complying with the legal requirements stipulated by this Code, in commercial establishments to issue tickets to replace invoices or other equivalent documents. Penalty: Fine of three minimum monthly wages for each registered machine or authorized system that does not meet the requirements; "
" i) Do not withdraw within the legal period the cash registers or other computerized systems that have been ordered his retirement. Penalty: Multa of three minimum monthly salaries for each registered machine or computerized system, which will be increased by ten percent of the aforementioned fine for each day of withdrawal delay in the registration machines or systems computerized. By its nature to this
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sanction is not possible to apply the respective attenuation. "
Article 70.-Reform the literal h) of article 241, add the literals (j), (k) and (l), and reform the penultimate indent, keeping the numerals of that point unchanged, in the order and as follows:
" h) submit, submit, or submit without complying with the specifications contained in Article 124 of this Code to the Tax Administration, the report on distribution of profits or the listing of persons who have the quality of partner, shareholder or co-operating. Penalty: Fine of zero point one percent on the equity or capital of the book that appears in the balance sheet minus the surplus for revaluations of unrealized assets, which may not be less than three monthly minimum wages. The same penalty shall apply to the non-compliance with the obligation of the final article 124 of this Code; "
" j) Not to present, present outside the established legal period, to present incomplete or without fulfilling the requirements established by this Code, the information referred to in Article 121 of the same legal body. Penalty: Multa equivalent to five minimum monthly salaries for the official or public employee required under the law of the institution or agency for the functions or delegations developed. The same penalty shall apply for non-compliance with the obligation to report by the Notaries contained in Article 122 of this Code; "
" k) Not to supply, to supply outside the established legal period, to supply without complying requirements, in incomplete form or by means other than those covered by the law, the information relating to suppliers, customers, creditors and debtors referred to in Article 125 of this Code. Penalty: Zero point one per cent on the equity or capital of the book that is on the balance sheet minus the unrealised asset revaluations surplus, which may not be less than four monthly minimum wages; and, '
" l) Not to supply, to supply outside the established legal period, to supply without fulfilling the requirements, incompletely or by means other than those regulated in law, the information relating to the doctors, specialists and any subject who have intervened or participated in medical surgeries, operations or treatments referred to in the Article 122-A of this Code. Penalty: Fine of zero point five percent on the equity or capital of the book that appears in the balance sheet minus the surplus for revaluations of unrealized assets, which may not be less than four minimum monthly salaries. "
"The General Balance of which the equity or accounting capital is to be taken, as referred to in
a)(b), (c), (d), (e), (g), (h), (i), (j), (k) and (l) of this Article shall correspond to the closing of the year, as follows:"
Article 71.-Intercalase between Articles 241 and 242 of Article 241-A, as follows:
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Article 241-A.-Failure to comply with the obligations to present or display the information and to allow the control contained in Article 126 of this Code shall be sanctioned with a fine of zero point five percent on the assets or capital of accounting which is included in the balance sheet minus the surplus by revaluations of assets not performed, which may not be less than four minimum monthly salaries.
The General Balance of which the equity or accounting capital is to be taken, as referred to in this Article shall correspond to that made at the end of the year, as follows:
1) When the obligation is related to data, reports, background or supporting documents, monthly tax periods or periods or exercises of taxation, whether total or partial of a calendar year concluded, the balance sheet it shall be taken for the calculation of the penalty for the closure of that calendar year;
2) obligation, related to data, reports, background or supporting documents,
of monthly tax periods, whether total or partial of an uncompleted calendar year, the balance to be taken for the calculation of the penalty corresponds to the closing of the previous immediate calendar year.
The assets or capital of the accounting system, be taken into account as a general balance sheet that obtains, holds, establishes
or determines by any means the Tax Administration based on the provisions of this Code or the tax laws. Where there is no balance sheet or it is not possible to establish the equity or capital of accounts, the penalty of nine minimum wages shall apply.
Article 72.-Reform Article 243 (b), incorporate the literals (d) and (e), and reform the final paragraph as follows:
" b) Carry inventory control records without meeting the requirements set forth in Articles 142 and 142-A of this Code. Penalty: Fine equivalent to zero point five per cent on the equity or capital of accounts which is on the balance sheet minus the unrealised asset revaluations surplus, which may not be less than nine monthly minimum wages; '
" d) Do not practice or partially practice the physical inventory at thirty-one December of the
exercise or corresponding tax period. Penalty: Fine equivalent to zero point five per cent on the equity or capital of accounts which is on the balance sheet minus the unrealised asset revaluations surplus, which may not be less than nine monthly minimum wages; and, '
" e) Not to present or present outside of the legal term established or by means other than the
established by the Tax Administration, the form and the detail of the physical inventory practiced of each of the goods inventoried and the valuation of the same. Penalty: Fine equivalent to zero point five per cent on the equity or capital of accounts which is on the balance sheet minus the unrealised asset revaluations surplus, which may not be less than nine monthly minimum wages. '
" The General Balance referred to in (a), (b), (c), (d) and (e) of this Article, where the penalty is provided
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to be imposed corresponds to non-compliances of obligations relating to monthly tax periods shall correspond to the preceding immediate calendar year, and where it is related to exercises or periods of taxation, to the closing of the tax year. Where there is no balance sheet or it is not possible to establish the assets listed in the balance sheet, the penalty of nine minimum monthly salaries shall apply. '
Article 73.-Reform the literal (e), as well as the literal (i), and add the literals (l) and (m) of article 244, as follows:
" e) Do not document the hiring of accounting services, according to the provisions of the Article 149-B of this Code. Penalty: Fine of four minimum monthly salaries; "
" i) Not to apply for assignment and authorization of the correlative numbering and series, if any, of the printing of documents referred to in Articles 107, 108, 109, 110 and 112 of this Code; as well as those regulated in Articles 115 and 115 -A of the same; not to present, present outside the period or in incomplete form the state of origin and application of funds. Penalty: Fine equivalent to zero point five per cent on the equity or capital of the book which is on the balance sheet minus the unrealised asset revaluations surplus, which may not be less than four monthly minimum wages. As for the General Balance to which this literal refers, the provisions of the final paragraph of this article will also apply to it; "
" l) Not to present or present outside the legal period or to submit without the specifications contained in this Code or the Tax Administration is available on its forms, the Operations Report with Related subjects or subjects domiciled, constituted or located in countries, states or territories with preferential, low or zero tax regimes taxation or tax havens. Penalty: Zero point five percent on the equity or capital of the book that appears in the balance sheet minus the surplus for revaluations of unrealized assets, which may not be less than three monthly minimum wages. As regards the balance sheet as referred to in this literal, the provisions of the final paragraph of this Article shall also apply to it; "
" m) Not to constitute and not to maintain; to constitute and not to maintain a permanent representative or proxy domiciled in the country. Penalty: Fine equivalent to zero point five per cent on the equity or capital of the book which is on the balance sheet minus the unrealised asset revaluations surplus, which may not be less than four monthly minimum wages. As for the General Balance to which this literal refers, the provisions of the final paragraph of this article will also apply to it. "
Article 74.-Reform the literal d) of Article 248 and add a paragraph, in the order and as follows:
" (d) Failure to comply with the obligations laid down in Article 135 (a), (b), (c), (d) and (f) of this Code. Penalty: fine five minimum monthly wages.
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" The Tax Administration in the exercise of its legal powers, may report to the Board of Directors of the Accounting Office Publicay Auditing, on breaches of the Public Accountants or lack of technical requirements in the drawing up of opinions and tax reports for the purposes of application of the Regulatory Law for the Exercise of the Accounting Office. "
Article 75.-Interact between Articles 249 and 250 of Article 249-A, as well: Breaches of the obligations of the accountants
Article 249-A.-Constitute defaults to the obligations of the accountants:
a) Failure to comply with the obligations laid down in subparagraphs (a), (b), (c), (d) and (e) of Article 149-B of this Code. Penalty: Multa of five minimum monthly wages; and,
b) Not to report or report outside of the established legal period, the authorizations they have made of Accounting Systems, legal books of accounting and books or records of control of the Tax on the Transfer of Furniture and Services, as well as the reports issued that make modifications to the legal books, auxiliaries and special registers. Penalty: Fine of five minimum monthly salaries.
In addition to the penalties provided for in this Article, in cases of reiteration or recidivism, the provisions of Art. 262 and the suspension of the registration of the accountant shall be carried out which carries this Office for a period of six months. The Tax Administration in the exercise of its legal powers, may report to the Board of Surveillance of the Accounting Office Publicay Audit, on breaches or faults of the Public Accountants for the purposes of application of The Regulatory Law of the Exercise of the Accounting Office.
Article 76.-Reform the first paragraph of Article 253, as follows:
" All evasion of the tax not provided for in the following article, in which the non-filing of the statement or because the case is incorrect, where the Tax Administration is determine the tax base of the taxpayer's tax, in accordance with the provisions of this Code, will be sanctioned with a fine of twenty-five percent of the tax paid, since the tax evasion must not be attributed to excusable error in the application in the case of legal provisions. "
Article 77.-Reform the first paragraph of Article 254, as follows:
" Article 254.-The taxpayer I shall attempt to produce, or the third party that will facilitate the total or partial evasion of the tax, either by default, assertion, simulation, concealment, maneuver, or by any means or fact, will be sanctioned with a fine of fifty percent of the tribute to pay, without in any case such fine can be less than nine minimum wages monthly. "
Article 78.-Add a final paragraph to Article 261, as follows:
" When the taxable person makes the payment of the tax prior to the notification of the decision to sell the trade by the Administration Taxation, the application of sanctions will remain
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as provided for in Articles 253 and 254 of this Code as appropriate, with the benefit of the attenuating appropriate. "
Article 79.-Reform the second paragraph of Article 262-A, as follows:
" In no case shall the penalty to be imposed be less than three minimum monthly salaries. The foregoing without prejudice to the provisions of Articles 261 and 262 of this Code. "
Article 80.-Reform of Article 267 as follows: Provenance
Article 267.-Verified that the terms and time limits laid down in the relevant laws for the payment of the tax obligations have been breached and accessories, whether in the case of self-imposed debts or officiously liquidated, including debts from subsidies, the Tax Administration through the Directorate General of Internal Revenue will proceed to submit the debt for its collection to the General Directorate of Treasury in accordance with this Title.
For the the effects of the foregoing paragraph, the tax debts shall be remitted using the documents set out in Article 269 of this Code as the case may be, and in the case of unofficial settlements, their respective income commandments shall be annexed; such a referral shall be made within 30 working days of the fact that the respective tax liability has been determined to be firm.
The tax liability shall be deemed to be firm:
(a) In the case of self-reported debts, where the time limits and terms laid down in the respective laws for the payment have elapsed of the corresponding taxes and accessories;
b) In the debts settled ex officio, when the provisions of Article 188 of this Code are complied with.
Article 81.-Reform the literals (a) and (e) of Article 269 of the following Way:
"a) The settlement of taxes and their modifications, contained in the tax returns and corrections presented, as well as the certifications of these issued by the Tax Administration;"
" e) The judgments and other enforceable judicial decisions in respect of taxes, advances, holds, perceptions, subsidies, fines and interest, as well as the certifications that are issued by the Tax Administration. "
Article 82.-Reform Article 270 as follows: " Procedure for the administrative collection of the debt
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Article 270.-The General Administration of Treasury shall initiate the recovery procedure within thirty working days, counted from the day after the final debt is received, in the manner set out below:
(a) The Tax Administration through the Directorate General of Treasury, shall notify the debtor of the order of recovery, giving the payment of the debt a period of 20 working days counted from the day following the notification of the respective order;
b) Expiration of the term of the literal prior to the request for recovery by the debtor, his legal representative or proxy, as the case may be, shall be called upon to appear before the Tax Administration within twenty working days and shall be defined the manner in which the payment will be made, bail or request settlement of payments under the conditions set out in this Article;
c) As long as the certification of the debts has not been remitted to the Office of the Prosecutor General of the Republic, the debtor who cannot make the payment of the entire debt cash, but manifests his will be able to comply with your tax obligation, you may request the General Directorate of Treasury to authorize you by resolution to pay as follows:
By means of payment resolution in instalments. In this case, the deadline for making the payment will be up to six continuous months, and will be carried out in successive equal installments within the parameters established by the General Directorate of Treasury. The term payment shall only be paid on 90% of the debt, with the payment of ten per cent (10%) of the debt within the next 15 working days of the notification of the settlement of the payment in instalments. If the payment of 10% of the debt has not been made, the payment shall not be made in instalments unless the security has been granted. Where the debt of the financial year or period of taxation is equal to or more than one hundred and twenty-two minimum monthly wages, calculated in accordance with Article 228 of this Code, shall be granted bail, in accordance with the provisions of this Code. Article 221 (e) and (222) of this Code.
The term payment method is applicable only to the self-contained or officialously settled debts arising from the Income Tax.
d) If the deadline has elapsed (b) of this Article, the debt has not been paid in full or is not find in force the conditions of the following paragraph of the present literal, and once the stage of the Administrative Cobro has been exhausted, the General Directorate of the Treasury, indistinctly through the Director or Deputy Director General will proceed within the deadline of thirty working days from the day following the expiration of the time limit set for the site, to certify and forward to the Office of the Prosecutor General of the Republic the balances of outstanding debts of the financial years or periods (a) to be accompanied by information relating to the place to be received notifications, as well as other addresses where the debtor can be located if they exist. In the same period, it will be transmitted if it consists in the files and records handled by the Tax Administration, information on the existence and situation of the goods and rights of the debtor or responsible for solidarity or subsidiary, which will not be
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requirement for filing of the claim in the respective Courts.
The debt certification shall not be referred to the Office of the Prosecutor General of the Republic for as long as there are any of the following conditions:
1. Bail has been granted by the Tax Administration and is in force;
2. That the assumptions included in Art. 273-A of this Code exist, and the agent finds the holds in the terms set forth in the respective resolution;
3. There is pending pending settlement of the debt compensation application, filed prior to the notification of the charging requirement;
4. A term payment resolution has been granted and is not expired;
5. If there is an admission or administrative litigation procedure in which the competent authority orders the suspension of the act;
6. During the first two months of application the respective precautionary measure.
At any time of the administrative collection procedure, the General Manager of the Treasury through its Director General or Deputy Director General may request the Office of the Attorney General of the Republic the application of the precautionary measures referred to in this Code.
If the taxpayer fully pays the debt within the time limits set out in this article, the General Directorate of Treasury inform the Office of the Prosecutor General of the Republic to lift the precautionary measure; otherwise certify the debt and send it to the Office of the Prosecutor General of the Republic.
Public Records, Courts, State Offices, Autonomous Institutions, Municipalities, Financial Institutions, Natural or Legal Persons, and the Pension Fund Managers will be required to provide the data and reports required by the Tax Administration in the exercise of their collection and collection powers, within 15 working days. counted from the day after the request was received.
The default to the the obligation set out in the previous paragraph will be subject to the application of the penalty of ten minimum wages, which will be determined by the General Directorate of the Treasury to the subject obliged to provide the data and reports, prior to the procedure Article 260 of this Code.
The Court of Appeals of Internal Revenue and Customs in accordance with the procedure laid down in its respective Law, will know about the appeal of the subject to whom imposed the sanction referred to in the previous paragraph.
Also, the General Directorate of Treasury may make agreements with the institutions that handle Public Records, Courts, State Offices, Autonomous Institutions, Municipalities, Financial Institutions, Natural or Legal Persons and the Administrative Funds Pensions,
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to establish the mechanisms of access to the required information, either via the electronic, online, physical or magnetic means or any other means of obtaining the information, as well as the security procedures.
effects of reporting the charging requirement, the site, the Information requirement of the subjects mentioned in this article, as well as the order of hearing and opening to evidence and the respective sanction imposed by the General Directorate of the Treasury, will be observed the rules of notification established in This Code will be applicable.
During the Debt Management Procedure, and as long as the certification of the debt has not been sent to the Office of the Attorney General of the Republic, the General Administration of Treasury, in addition to the recovery requirement and placement, may manage debt in arrears by means of visits personal, collection notes, communications by fax, e-mail, telephone or any other means, as well as to apply the other recovery actions referred to in this Code.
The data, reports and documentation pertaining to the Tax administration is reserved, so that the authorities, officials or employees who are aware of it in the exercise of their positions, must keep a strict reservation, so that they are responsible for civil and civil liability. penally in accordance with the provisions of this Code and other laws. "
Article 83.-Reform Article 270-A, as follows: " Procedure for the judicial recovery of the debt
Article 270-A.-Receipt of the debt certification, the Office of the Prosecutor General of the Republic shall proceed to the recovery judicial, as follows:
a) Conduct diligently and without further investigation and verification of the existence and situation of the debtor's assets;
b) Apply the provisions of Articles 273-B and 274 of the present Code as regards precautionary measures, under the scope of those provisions.
cases that the precautionary measure has been requested at the stage of the administrative recovery, the Office of the General Prosecutor of the Republic may request the extension of those measures.
c) Interpose the demand for the Executive Judgment accompanied by the certification of the debit, before the competent courts of the country.
If the claim is filed after six months of having received the certification of the debit, the assigned official will incur the civil and administrative responsibility corresponding.
d) Issue order of income, for the total payments to be made partial of
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obligations in the General Administration of Treasury, during the executive process and before the final judgment.
The Judicial Branch, at the request of the Ministry of Finance, through the General Directorate of Treasury, will authorize Graduates in Legal Sciences, employees of the Administration Tax, with the object that they are appointed as Embargo Executors, in the processes that the Ministry of Finance has interest, for which it will be sufficient that the respective Academic Title and the condition of being employees of the Administration are accredited Tax. The bail that according to the Judicial Organic Law must be filed will not be applicable for the judicial recovery of the debts in favor of the Tax Administration.
For the purposes of performing the judicial recovery of the debts, the Attorney General Republic, name and credit as Special Prosecutors Adhonorem, to employees of the Tax Administration, at the request of the Ministry of Finance through the Directorate General of Treasury, who must be lawyers of the Republic. Such appointment and accreditation shall be carried out within ten working days from the following working day of the application.
The Office of the Prosecutor General of the Republic, by means of Special Prosecutors shall draw up together with the General Directorate of Treasury, the plans and goals of recovery of the debt in arrears certified and shall inform the latter, within the first ten working days, of the recoveries of the steps taken in the month
facilitate the proceedings in the judicial recovery process, the Office of the Prosecutor General General of the Republic may request the aid of the public force through the National Civil Police with the sole display of the resolution or diligence that could not be carried out by opposition of the debtor, jointly responsible or
data, reports, and documentation pertaining to the Tax Administration are reserved for the authorities, officials, or employees who have knowledge in the exercise of their positions. of the same, they must keep strict reservation, so that they are liable civil and criminally in accordance with the provisions of this Code and other laws. "
Article 84.-Intercalase between Articles 270-A and 271 Article 270-B, as follows:
" Shares in favor of the Fisco
Article 270-B. If it is notified that it is the debtor or the person in charge of the requirement for payment of the tax obligations in arrears, it shall carry out acts and contracts for any title, placing itself in an insolvency situation, giving the right to the Fiscus, by the Office of the Prosecutor General of the Republic requests that such acts and contracts be left without effect before the competent Judge in the civil or that the law establishes competent to know of such formalities, in accordance with the provisions of the Code of Civil Procedures and what this Code establishes.
The debtor or the debtor shall be presumed is placed in a situation of insolvency when it carries out enajenations or transfer of goods or transfers of rights to any title, in favor of its spouse, life partner, relatives up to the fourth degree of consanguinity and second of affinity.
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Issued judgment by the judge in which the acts and contracts are declared null or void, shall immediately proceed to the forced recovery of the debts by means of an executive judgment. "
Article 85.-Reform the literal (a) and final article 273-A, and add three points in the order and as follows:
" a) Hold up to twenty-five percent, on the payments made by the payers of the public, municipal, state bodies and natural or legal persons, contractors or subcontractors for the execution of works or the provision of services. "
" The subjects to whom by resolution they are ordered to hold holds on the payments they make, to debtors of the Fisco, will respond jointly and severally for their defaults. Deductions must be made on partial or total payments made after the resolution has been notified, until the debt owed by the tax debtor to the Fisco is cancelled. "
" For the purposes of literal (b) of this article, when the debt does not exceed three minimum wages, the General Directorate of Treasury may order a maximum of 40% of the debt on each payment, until its cancellation. The value to be withheld shall not exceed the inembargable salary limit laid down in the labour law for natural persons employed. "
" The sums withheld must be heard no later than ten working days after the end of the month in which the retention was made, which must be entered in the collections of the General Directorate of Treasury or in the places that it is point. '
" The breaches of the obligation to retain established in this article will apply to you the penalties provided for in Article 246 of this Code, without prejudice to the corresponding criminal actions, which will be determined by the Directorate-General of the Treasury prior to the procedure laid down in Article 260 of this Code. The Court of Appeals for Internal Revenue and Customs will be aware of the resources to be brought by the persons to whom the sanctions referred to in this paragraph have been imposed. "
Article 86.-Intercalase Article 273-B, between Article 273-A and Article 274, as follows:
" Preventive Annotation of Goods
Article 273-B.-The Attorney General's Office may practice annotation preventive measures for all types of goods of the tax debtor in Public Records, and the principle of registration priority must be observed. It may also be applied in those private entities that handle goods in deposit, for which the annotation shall be settled in the respective Records that are carried for that purpose.
The application of the preventive annotation measure may not be exceed two months, within which the competent judge must be aware, who shall reasonably be based on the provenance or the provenance of that measure in accordance with the law.
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The preventive annotation will be cancelled without the need for a declaration or seat, if within the previous period, the Office of the Prosecutor General of the Republic does not notice the competent judge on the application of this measure.
the Republic shall communicate to the entity in which the entry was settled preventive, non-compliance with the deadline for the cancellation of the preventive annotation. Failure to comply with this obligation shall cause the official to incur civil and administrative liability.
The Registry shall also cancel the preventive annotation with the presentation of the solvency issued by the Administration. Tax, that the whole of the debt has been paid. "
Article 87.-Reform the first and third points of Article 274 as follows:
" Article 274.-The Office of the Prosecutor General of the Republic may request the application of precautionary measures to ensure the recovery of the liquid, firm and enforceable debts, either during the administrative recovery procedure or during the judicial recovery procedure. The measure referred to in (a) of this Article shall apply in accordance with the provisions of the Article 273-B of this Code. '
" The measures referred to in literals (b) and (c) of this article, shall be requested by the Office of the Prosecutor General of the Republic before the competent court, without the need for caution, which shall resolve the application of the measure within the time limit. of three working days from the day following the submission of the application. '
Article 88.-Reform Article 275, as follows:
" Article 275.-Once the obligation has been breached by the entrench or the time limit for which the bond was established, without the established obligation having been The tax administration will proceed to notify the security firm to comply with the established obligations.
The holder must make the payment corresponding to the first payment. the tax administration's requirement within the period of 15 days. In case of failure to make the payment, it will incur an additional penalty of ten percent of the established amount, which must be established as a criminal clause in the respective bond contract.
Officials and employees of the Administration Tax authorities responsible for the collection and collection of taxes, will be responsible for civil and patrimonial, without prejudice to the criminal liability that will be imposed, for the non-claim of the guarantees when it comes, for the failure of the Article 270 (a) and (b) of this Code or when they prescribe the tax debts by
official, auxiliary agent, employee of the Office of the Prosecutor General of the Republic or the special prosecutor appointed by the latter, will be responsible, in civil and administrative matters, in respect of the cases that assigned, where the legal claim has not been filed within six months of receipt of the certification of the debt, or where the claim has been filed and the expiry is declared
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of instance.
For the purposes of the foregoing paragraph, the officials and employees of the Office of the Prosecutor General of the Republic and the Tax Administration responsible for the collection of the debts are obliged to do so on a quarterly basis. a duly documented inventory of the cases relating to recovery of tax debts that are being processed in the offices under their dependency, which will be supervised by the Court of Auditors of the Republic for the relevant purposes. In the event of termination of the office, it shall be the duty of those officials and employees to provide the officials or employees with an updated inventory in order to continue the pending proceedings. Failure to comply with the provisions of this paragraph shall make the employees and officials responsible for administrative penalties, without prejudice to the civil and criminal liability in which they are incurred. " TRANSIENTS
Of the recording machines or authorized systems and documentation
Article 89.-Taxpayers who have registered machines or computerized systems that do not meet the requirements of this Decree In accordance with Article 115 of the Tax Code, or issue tickets in breach of legal or regulatory requirements, they may continue to be used for a period of not more than one hundred and eighty days, without prejudice to the application of the penalties
The taxable persons who are at the date of the entry into force of the This Decree, which has legal documents corresponding to the control of the Transfer of Furniture and Services to the Service, will be able to continue using them until the exhaustion of the respective correlative numbering authorized, provided that it informs the Tax Administration of the numbering and type of document in existence, within the period of thirty days.
The time limits of this provision shall be counted from the day following the entry into validity of this Decree.
After the deadline set in the first subparagraph of the This provision shall cease the effects of the resolutions issued by the Directorate-General for Internal Revenue, relating to the previous registration machines or computerized systems, with the taxable persons subject to the respective legal penalties. From the inventory control record
Article 90.-The taxable persons of the internal taxes required to carry the inventory control record under Article 142-A of the Tax Code must adapt their systems of information to comply with the requirements of the register regulated in that article within the following time limits:
a) Taxpayers classified as large for a period of four months;
b) Taxpayers whose classification is different from large, for a period of twelve
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months.
The time limits of this provision shall be counted from the day following the entry into force of this Decree.
After the time limits provided for in this provision, the taxable persons shall be subject to the Respective legal penalties for non-compliance with respect to the requirements of the inventory control record.
Of the application of the perception
Article 91.-The Great Contributors that as a result of this Decree They shall be obliged to apply the perception referred to in Article 163 of the Tax Code. to adjust its information systems and comply with that obligation within three months of the day following the entry into force of this Decree.
Of the first estate declaration
Article 92.-The application of the provisions of article 91 of the Tax Code on the presentation of the estate declaration, it will be mandatory from the year two thousand ten.
Application of the Rules in time
Article 93.-The reforms This decree, as well as the new provisions regulated in it, shall be governed by According to the following rules:
(a) The substantive rules relating to the annual payment of the Income Tax shall be governed by the year of the year two thousand ten. Regarding the substantive rules, related to the tax obligations that must be declared on a monthly basis, related to the Tax on the Transfer of Furniture and Services, special taxes, as well as the obligations related to the withholding of the Income Tax, shall be applicable from the reporting period following the date of entry into force;
b) The actions and stages in the process and the deadlines that have been set initiated under the law of precedent, shall culminate or conclude in accordance with the law of the latter, less than the taxable person or debtor is expressly and voluntarily agreed to the procedures of this Decree;
c) The rules relating to moratorical interests shall apply to the payment or extemporaneous integer of tax obligations relating to holds or perceptions, advances in the Tax on the Transfer of Furniture and Services, as well as refunds, refunds or subsidies obtained improperly or in excess of tax periods that start from the validity of this Decree, and in the case of Art. 273-A of the Tax Code, shall apply to the payment or extemporanous integer of holds made by the subjects whose legal deadline to find out has started with the validity of
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this Decree. VALIDITY
Article 94.-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 sixteenth day of December of the year two thousand nine.
CIRO CRUZ ZEPEDA PEÑA, 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.
MIGUEL ELIAS AHUES KARRA, SEVENTH SECRETARY.
CASA PRESIDENTIAL: San Salvador, at twenty-one day of the month of December of the year two thousand nine.
PUBESLOSE, Carlos Mauricio Funes Cartagena, President of the Republic.
Juan Ramón Carlos Enrique Cáceres Chávez, Minister of Hacienda.
D. O. No. 239 Took No. 385
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Date: December 21, 2009.
SV/adar 21-01-2010
