INDEX LEGISLATIVE DECREE No. 86.
THE LEGISLATURE OF THE REPUBLIC OF EL SALVADOR, CONSIDERING
I. It is necessary to strengthen municipal autonomy enshrined in the Constitution of the Republic, by allocation to the municipalities, those instruments that will ensure them greater administrative and financial independence; in addition to allowing self-financing services and works of socioeconomic benefit to the population living in them;
II.- municipal autonomy referring to its economic aspect is based on the generation of revenues from the power allocated to municipalities to establish taxes, and for that reason, largely, municipal tax systems and their administration should be subject to ongoing attention to ensure their relevance to the prevailing socio-economic conditions in our national reality;
III.- to comply with the constitutional mandate as relevant fees and special contributions from municipalities, requires a law establishing the general principles and standards, which must be subject of legal and administrative systems on the subject must issue municipal and other agencies and officials of the municipal tax administration councils;
IV.- That is also necessary to define principles and general rules for the implementation and administration of municipal taxes;
in exercise of its constitutional powers and initiative of Deputies Ricardo Alvarenga Valdivieso Valdivieso and Juan Angel Ventura,
DECREES the following:
MUNICIPAL TAX LAW GENERAL TITLE I || | CHAPTER ONE FUNDAMENTAL PROVISIONS
PURPOSE AND THIS LAW PREEMINENCE
Art. 1. This Act is to establish the basic principles and the regulatory framework
generally requiring municipalities to exercise and develop their powers of taxation, in accordance with Article 204 ordinals 1 and 6 of the Constitution of the Republic.
This Act will prevail in its special character taxation on the Municipal Code and other legal regulations.
CONTENT OF LAWS AND AGREEMENTS ESTABLISHING MUNICIPAL TRIBUTES
Art. 2. The laws and ordinances that establish municipal taxes determined in its content: the operative event for tribute; the active and passive subjects; the amount of the tax or how to establish it; deductions, the obligations of the assets, liabilities and third subjects; infringements and penalties; resources to be granted under this Act; and exemptions that may be granted in respect of taxes.
Such laws and regulations should be based on the economic capacity of taxpayers and the principles of generality, equality, fair distribution of the tax burden and not confiscation.
OF VARIOUS MUNICIPAL TAX CATEGORIES
Art. 3. Tributes are Municipal, benefits, usually in cash, which the municipalities in the exercise of its power of taxation require taxpayers or responsible, under a law or ordinance, for the fulfillment of its purposes.
Municipal Tributes are: Taxes, Fees and Municipal Special Contributions. MUNICIPAL TAXES
Art. 4.- Municipal taxes, the taxes levied by municipalities, without any individualized consideration. MUNICIPAL TAXES
Art. 5. Are Municipal Fees, Taxes generated on the occasion of public services administrative or legal nature provided by the municipalities.
MUNICIPAL SPECIAL TAX Art. 6. Contribution Municipal Special tribute is characterized in that the taxpayer receives actual or presumed, a special benefit derived from the execution of public works or certain activities carried out by the municipalities.
BODIES COMPETENT TO ESTABLISH TAXES, FEES AND CONTRIBUTIONS MUNICIPAL SPECIAL
LEGISLATIVE INDEX Art. 7. Compete to the Legislature, create, amend or repeal Municipal taxes, a proposal of the Municipal Councils, by issuing the corresponding legislative decree.
It is the responsibility of the Municipal Councils create, modify or delete charges and special contributions, by issuing the ordinance, all under enshrined in the Constitution of the Republic faculty, Article 204 first paragraph and in accordance with this Law .
INTERPRETATIONS OF THE STANDARD TAX
Art. 8. The rules of the municipal tax system shall be interpreted in adherence to the rules and methods permitted by law, taking into account the purpose of them and their economic significance.
The words used in this order shall be construed in accordance with its usual technical legal sense, or, as appropriate, unless there is express definition.
APPLICATION OF THE STANDARD TAX TIME
Art. 9. The laws that establish, modify or abolish municipal taxes, enter into force eight days after its publication in the Official Journal, where they are permanent, this period may be extended, but not be restricted; creation ordinances modification or deletion of fees and municipal taxes, required to enter into force eight days have elapsed after publication. Both sides will be applied during the period, determined or indefinite, provided in the relevant law or ordinance.
TAX LAW TO RULE IN SPACE
Art. 10. The municipal tax regulations shall apply in the territory of the municipality in which the activities are performed, services rendered or property, subject of municipal tax, irrespective of the domicile of the taxpayer are residing.
When the activities, services or goods, develop, lend, or are based in more than a municipal understanding, the applicable standard is:
1 The target date for such situations in Article 15 of this same law regarding the operative event;
2 The emerging signed cooperative agreements between two or more municipalities concerned.
TITLE II SUBSTANTIVE OBLIGATION TAX GENERAL PROVISIONS CHAPTER I
MUNICIPAL TAX OBLIGATION Art. 11. The municipal tax liability is personal legal link between the municipality and taxpayers or responsible for municipal taxes, according to which they must satisfy a cash benefit, species or services with money, verified the fact generating the tax obligation, determined by the law or ordinance that establishes it or, failing that, in the period stipulated in this law.
nature are also tax obligations of taxpayers, managers and third parties regarding the payment of interest or penalties, or compliance with formal duties. TAXABLE EVENT
Art. 12.- means operative event or taxable event, the event provided by law or ordinance creating respective municipal taxes, that when it happens in reality, gives rise to the tax liability.
Rules of interpretation of the operative event
Art. 13. When the operative event consists of a legal act shall be interpreted according to its true essence and legal nature, whatever the chosen form or the name used by stakeholders.
When the generator is established fact into consideration economic concepts, the criterion for interpreting take into account the situations or economic relations that exist or be established effectively by stakeholders, regardless of the legal forms used.
WHEN PERFORMING THE TAXABLE EVENT
Art. 14. The operative event is considered complete from the moment that all the circumstances and constituent elements provided by law or ordinance respective, or at the time considered legally produced occur.
PLACE IN TAXABLE EVENT HAPPENS
Art. 15. The operative event is considered to occur:
a) where the circumstances have been made and constituent elements thereof; and
b) Where has made the last of these, unless otherwise provided by law applicable to all municipalities.
IN THE CASE OF HOLDERS OF ESTABLISHMENTS FILED it has its matrix in a particular municipality, AGENCIES, BRANCHES, OFFICES OR ANY OTHER KIND OF TAXABLE ASSETS PURSUANT TO WHAT THIS LAW AND OTHER STUFF DEFINE, | || 5
LEGISLATIVE INDEX HAS SUCH HOLDER IN OTHER MUNICIPALITIES shall be Taxing in those municipalities. IN SUCH EVENT, FOR THE IMPLEMENTATION OF RELEVANT TRIBUTES TO THE MATRIX, THE QUANTITIES APPLIED FOR THE MUNICIPALITIES OF Understandings operating AGENCIES, BRANCHES, OFFICES OR OTHER TAXABLE ASSETS ACCORDING TO WHAT THIS LAW AND OTHER deducted DEFINE THE MATTER, AS THE TAXABLE INCOME MAY BE THE SAME FOR THAT AND FOR THESE. (4)
The deduction is made only of taxes affected.
LEGAL ORDER GOVERNING THE TAX OBLIGATION
Art. 16. The Municipal tax liability is governed by the legal system in force at the time and in the municipality in which the chargeable event occurs, except as provided in subparagraph b) of the preceding article.
ASSETS SUBJECT OF MUNICIPAL TAX OBLIGATION
Art. 17. The active subject of the municipal tax liability is the creditor Municipality of the respective taxes.
TAXPAYER TAX OBLIGATION OF MUNICIPAL
Art. 18. The taxpayer of municipal tax liability is the natural or legal person under the law or respective ordinance is obliged to comply with cash benefits, either as a taxpayer or responsible.
Taxpayers are also considered, the community property, probate, trusts, partnerships or other groups or fact heritages authorities that even when under common law without legal personality according to local tax regulations, are credited as subjects of rights and obligations.
The State of El Salvador, its autonomous institutions including CEL and ANTEL, and foreign states are subject liabilities of fees for municipal services they receive. The autonomous institutions that perform industrial, commercial or service activities, except for social security, will also be taxable municipal taxes. TAXPAYERS
Art. 19. Taxpayer is the taxpayer for which verified the operative event of the tax liability.
The heirs universal title or curator of the vacant inheritance of the deceased taxpayer fulfill the obligations or exercise the rights thereof, to the extent of the estate.
RESPONSIBLE Art. 20. Responsible for the tax obligation is one that, without taxpayer mandated
express law or the respective ordinance must comply with his obligations.
OBLIGATIONS OF TAXABLE
Art. 21. The obligation of taxpayers is the payment of taxes, in compliance with all tax obligations imposed on them and the formal duties provided for in this Act or municipal tax provisions of character.
The exemption from the tax on the payment does not relieve the taxpayer of compliance with formal duties.
The duties and obligations will be met through duly authorized representatives or third parties.
SOLIDARITY OBLIGATIONS OF TAXPAYERS
Art. 22.- taxpayers are jointly and severally liable in respect of which a single generator is verified fact.
In the remaining cases, solidarity must be expressly established by law or respective ordinance. In the cases of paragraph 2 of Art. 18, is presumed solidarity.
SOLIDARITY OBLIGATIONS OF RESPONSIBLE
Art. 23. Legal representatives and volunteers who do not proceed with due diligence in their duties, shall be jointly liable for the tax obligations corresponding to their constituents. This liability is limited to the value of the assets they manage or have, unless they had acted with malice.
CHAPTER II TAX EFFECTS OF ADDRESS FOR LOCAL
ALLEGED TAX OFFICE Art. 24. For municipal tax purposes, it is presumed right, that taxpayers have registered as one in which the operative event of the respective tax liability is made.
PLACE DETERMINED FOR PITCHES, HEARINGS AND NOTICES
Art. 25. Notwithstanding the provisions of Art. 93 of this Act, it shall be deemed place determined for purposes of sites, appearances and notifications within the respective municipal understanding, the record registered in the last performance of the taxpayer or failing that, his legal representative or agent, or as declared by the taxpayer for entry in any record of the Municipality, all in the order listed in this provision.
The municipality require the taxable person to make such a determination; If it still fails to do so, we apply the appropriate sanction.
CHAPTER III TAXABLE
Art. 26. The taxable amount of the municipal tax liability is the dimension of the operative event serves to quantify the tribute, by applying the appropriate fee.
DETERMINATION OF TAXABLE INCOME
Art. 27. The quantification of the tax base will be made in the act of determining the tax liability. According to the tax in question, that measurement will be made by the taxpayer or by the respective municipality.
Art. 28. Rates may be established in aliquots given in percentages or fixed amounts, which are applied to the tax base; as a result of this operation, you are obtained appreciable amount you must pay money to the taxpayer in compliance with its tax liability.
Aliquots CLASSES Art. 29.- The aliquots are proportional or progressive. They are proportional when expressed in a constant, independent percentage of the amount of the tax base. They are progressive when expressed in percentages increase relative to increases have taxable income.
CHAPTER IV EXTINCTION OF TAX OBLIGATION
OF VARIOUS FORMS OF EXTINCTION
Art. 30. The municipal tax obligation is extinguished under any of the following ways: 1. Payment
2nd 3rd Compensation Prescription
PAYMENT Art. 31. Payment is the fulfillment of tax due and must be made by taxpayers or persons responsible.
PAYMENT BY THIRD PARTIES 8
LEGISLATIVE INDEX Art. 32. When payment it were made by third parties outside the tax liability shall be subrogated to the rights of the respective municipality to reclaim what they have paid in taxes, interest, surcharges or penalties, which should be stated on the receipt the payment is made.
PLACE OF PAYMENT Art. 33. Payment shall be made to the relevant Municipal Treasury, pursuant to the provisions of Art. 83 of this Law.
PAYMENT DATES Art. 34. In the laws or ordinances creation of taxes and special contributions, deadlines or deadlines for the payment thereof shall be established. When no deadline or time limit for payment of the respective taxes are set in such laws or ordinances, shall be canceled within 60 days, the day when the chargeable event of the tax liability occurs.
When taxes are set by the municipality in the exercise of its power of taxation, payment shall be made within 60 days of the notification of the decision that is secure the respective obligation.
PAYMENT Art. 35. Payment must be made in legal tender and may be in cash or by certified check. Payment may be made with other means of payment in cases where expressly stated, in accordance with the requirements laid down by law or ordinance respective, that effect is issued. PAYMENT FACILITIES
Art. 36. Notwithstanding the provisions in Art. 34, the municipalities may, by agreement, grant facilities for the payment of taxes caused, at the request of the taxpayer, who must put it in writing.
During the course of the payment facilities expected late payment interest shall accrue in Art. 47 of this Act and the executive collection action shall be suspended.
EXPIRY OF TERM SPECIAL PAYMENT
Art. 37. The extraordinary payment period referred to in the previous article, will expire and required the unpaid balance of the tax debt, including accrued interest, when the debtor has failed to pay two consecutive installments during the extraordinary period whatever you granted. Imputation
Art. 38. When the taxpayer, he is required by different tax debts, you may make payments
with application to partial debts he determines. If does not represent that taxes should be allocated such payments shall be applied starting with the oldest debt.
When for any reason will repay any excess amount shall be entitled to a refund of the balance in their favor or this to future tax debt is paid.
Compensation Art. 39. When a municipality and a taxpayer thereof, are reciprocal debtors of each other, may operate including compensation that extinguishes both debts up to the limit of the child, in cases and according to the requirements of the two following items.
COMPENSATION REQUIREMENTS Art. 40.- The municipal tax administration ex officio or upon request, may fully or partially offset the tax liability of the taxpayer with the tax credit it has to turn against the municipality, where both debt and credit are firm, liquidated.
COMPENSATION PROCEDURE Art. 41.- The compensation shall be paid as follows: the balance of overpaid taxes will apply the municipal tax administration to the tax liability of the taxpayer, beginning with the oldest charges.
Acts setting forth the compensation shall be communicated to the taxpayer.
In any case offset the respective municipality shall issue the documents or legitimate fertilizer. PRESCRIPTION
Art. 42. The right of municipalities to demand payment of municipal taxes and their accessories, shall prescribe the lack of initiative in the executive judicial collection during the period of fifteen consecutive years.
COMPUTATION OF TIME Art. 43. The term of prescription start to run from the day following that on which the deadline for payment, whether of taxes caused or else determined by the municipal tax administration.
EFFECTS OF PRESCRIPTION Art. 44. The prescription will operate as of right, without alleging the infringement the taxpayer, notwithstanding that it may invoke the court at any time of the trial.
CONTENTS CHAPTER V
LEGISLATIVE EFFECTS OF BREACH OF TAX OBLIGATION
Art. 45. The non-payment of municipal taxes within or relevant deadline, place the taxpayer in arrears, without request from the municipal tax administration without taking into consideration the causes or reasons that nonpayment. EFFECTS OF MORA
Art. 46. The arrears of the taxpayer produce, among others, the following effects: 1
tax debt payable ago
2nd Da rise to the accrual of default interest
3rd gives rise to the imposition of fines, for set such arrears, a tax violation
the late payment interest shall apply from the deadline that should have been paid tribute to the day of the total extinction of tax liability; unless it had filed an appeal of the decision to determine the municipal tax liability, in which case the application of interest from the date on which the action is brought to one in which cause state suspended the decision appealed.
Late Payment Art. 47.- municipal taxes which they were UNPAID IN THE RELEVANT TIME, WILL CAUSE A MORATORIUM INTEREST TO DATE OF EQUIVALENT Cancelled market interest debts incurred by the commercial sector.
APPLY TO DEBT MORATORIUM INTEREST TYPE OF GOVERNING THE TIME OF PAYMENT OF TAX LIABILITY, whatever the DATE OCCURRED THE TAXABLE EVENT ANY OF THE SAME. IN NO EVENT THIS MEASURE will be backdated.
FOR THE PURPOSES OF THE ABOVE PARAGRAPHS, THE MUNICIPALITIES may ask the Salvadoran Institute for Municipal Development REPORT OF MORATORIUM INTEREST RATE ESTABLISHED BY BANKS AND FINANCIAL (2)
PRIVILEGE AND MUNICIPAL TAX CREDIT priority. | || Art. 48.- credit for municipal taxes, interest and fines for tax violations, enjoy special privilege over all the assets and income of the taxpayer, and will, even in the event of insolvency, bankruptcy or liquidation, priority of payment on who they have other claims against him, except:
1 alimony due by law, wages and social contributions whatever their date security;
2nd credits secured by real right with respect to the debtor's property affected by these guarantees, provided that they have been made prior to the determination of the tax debt, made by the taxpayer or by the administration municipal tax, as appropriate.
Credits for municipal taxes have the same order of priority of claims for state taxes.
CHAPTER VI TAX EXEMPTION FROM THE OBLIGATION MUNICIPAL
EXEMPTION Art. 49.- Tax exemption is the legal waiver of substantive tax liability or tax payment, established in the public, economic or social order.
CONDITIONS AND REQUIREMENTS Art. 50. Only by express provision of the law of creation or modification of municipal taxes may be established tax exemptions. In them the requirements for granting recognition or beneficiaries of such exemptions are specified, comprising taxes, whether total or partial, permanent or temporary.
SCOPE OF THE EXEMPTION
Art. 51. Exemption shall include the tax established in the respective law and which may be in force by previous laws.
Authentic Interpretation DECREE No. 963
THE LEGISLATURE OF THE REPUBLIC OF EL SALVADOR, CONSIDERING
I. That by Legislative Decree No. 86, dated October 17, 1991, published in the Official Gazette No. 242, Volume 313 dated December 21, 1991, was enacted the Tax Municipal.
II. That law aims to establish basic principles and the overall policy framework requiring municipalities to exercise and develop their powers of taxation pursuant to Art. 202 ordinals 1 and 6 of the Constitution of the Republic.
III. That the wording of Art. 51 of the said Act, has given rise to diversities of interpretations and applications by officials, in recognizing municipal tax exemptions contained in other prior to the enactment of the same law.
IV. That Art. 131 paragraph 5 ° of our Constitution gives the Legislature the power to interpret authentically secondary laws.
in exercise of its constitutional powers and initiative of Ciro Cruz Zepeda Peña Deputies, José Manuel Melgar Henríquez, José Francisco Merino Lopez, Jose Antonio Almendáriz Rivas, Hector Cordova David Arteaga, Douglas Alas Alejandro Garcia, Elizardo Gonzalez Lovo, Rolando Alvarenga Argueta, Irma Segunda Amaya Echeverria, Luis Roberto Angulo Samayoa, José Orlando Arevalo Pineda, Jose Salvador Arias Penate, Saul Alfonso Monzón Molina, Efren Arnoldo Bernal Chévez, Roger Alberto Blandino Nerio, Noel Abilio Bonilla Bonilla, White Flower America Bonilla Bonilla, Carlos Alfredo Castaneda Magana, Jose Ernesto Castellanos Campos, Roberto Eduardo Castillo Batlle, Humberto Centeno Najarro, Luis Alberto Rivas Corvera, José Ricardo Cruz, Ernesto Antonio Dueñas Azucena, Agustin Diaz Saravia, dAubuisson José Roberto Munguia, Jorge Antonio Escobar Rosa, Guillermo Antonio Gallegos Navarrete, Vilma Celina Garcia Monterrosa, Cesar Humberto Garcia Aguilera, Nicolas Antonio Garcia Alfaro, Ricardo Bladimir González, Santos Fernando Gonzalez Gutierrez, Noah Orlando González, Manuel de Jesus Gutierrez Gutierrez, Carlos Walter Guzman Coto, Mariela Peña Pinto, Gabino Ricardo Hernandez Alvarado, Mauricio Hernandez Perez, Jose Rafael Machuca Zelaya, Mario Marroquin Mejia, Alejandro Dagoberto Marroquin, Hugo Roger Martínez Bonilla, Manuel Vicente Menjivar Esquivel, Miguel Angel Navarrete Navarrete, Ruben Orellana Mendoza, Rodolfo Antonio Parker Soto, Renato Antonio Perez, Mario Antonio Ponce Lopez, Gaspar Armando Portillo Benitez, Francisco Antonio Prudencio, Zoila Beatriz Quijada Solís, Norman Noel Quijano González, José Mauricio Quinteros Cubías, Oscar Edgardo Mixco Sol, Carlos Armando Reyes Ramos, Dolores Alberto Rivas Echeverria, Ileana Argentina Rogel Cruz Federico Guillermo Avila Quehl, Hector Ricardo Silva Arguello Ernesto Antonio Angulo Milla, Enrique Alberto Luis Valdés Soto, Donato Eugenio Vaquerano Rivas, Maria Patricia Vásquez de Amaya, Jorge Alberto Villacorta Muñoz, Immar Rolando Reyes, Gloria Mercedes González de Rovira, Olga Elizabeth Ortiz, Felix Agreda Chachagua, Ana Enma Cornejo Canas, White Nohemí Coto Estrada, Karina Ivette Sosa Lara, Rigoberto Trinidad Aguilar, Enma Julia Fabian Hernandez, Guillermo Antonio Olivo Mendez, Salvador Rafael Morales, Blanca Estela Barahona, Jose Vidal Carrillo Delgado, Jesus Guillermo Perez Zarco, Marta Elena Rodriguez, Oscar Abraham Kattan Milla, Sigfredo Antonio Campos Fernández Alba Teresa de Dueñas and Elias Romero Gomez. DECREES
Art. 1. authentically interpreted Art. 51 of Legislative Decree No. 86, dated October 17, 1991, published in the Official Gazette No. 242, Volume 313, dated December 21, 1991 in the sense that exemptions referred to in
Article, in turn comprise all those exemptions municipal taxes contained either in general or special laws enacted prior to this.
Art. 2. This authentic interpretation is incorporated into the text of the aforementioned Legislative Decree.
Art. 3. This Decree shall enter into force eight days after its publication in the Official Journal.
GIVEN IN THE BLUE ROOM OF THE LEGISLATIVE PALACE: San Salvador, on the fifteenth day of February in the year two thousand and six.
OJ No. 49, Volume No. 370, Date: 10 March 2006. TITLE III
MUNICIPAL TAX VIOLATIONS CHAPTER I GENERAL CONCEPT OF VIOLATION
Art. 52.- tax violation constitutes an act or omission involving violation of substantive tax provisions or adjectival, typified and sanctioned in this Law, the Criminal Code, laws or ordinances creation of municipal taxes or special laws.
CLASSIFICATION OF VIOLATIONS MUNICIPAL TAX
Art. 53. The municipal tax offenses may be: 1
Tax Infringements; and
2nd Tax Crimes Tax offenses are administrative in nature and as such are sanctioned, and tax offenses are criminal in nature.
CHAPTER II MUNICIPAL TAX VIOLATIONS AND PENALTIES FOR APPLICABLE LAW
LEGISLATIVE INDEX Art. 54. This Act applies to all municipal tax contraventions, unless otherwise legal.
INDEPENDENCE OF THE INFRINGEMENT AND CRIME
Art. 55. In cases where the same conduct constitutes tax violation and tax crime, both offenses are punishable independently.
Principle of retroactivity Art. 56. The tax rules relating to contraventions apply only to the future.
Violations will be sanctioned according to the law in force at the time when they have committed, unless the new favorecieren the offending provisions.
OBJECTIVITY OF VIOLATION Art. 57. The facts that configure contraventions under this Act or the laws or ordinances creation of municipal taxes, shall be deemed to have been set by the single occurrence of these events, regardless of intent, cause or motive has had the author to run. The alleged infringer only be free from liability if it proves that there was the fact that configure the infraction.
RESPONSIBLE FOR INFRINGEMENT Art. 58. Responsible for the contravention is the passive subject of a tax obligation under this Act or laws or ordinances creation of municipal taxes, which no longer fulfill, either by action or omission. When the subject is not fulfilled in time and manner prescribed in the relevant standard, it is deemed to have committed the offense.
SCOPE OF LIABILITY Art. 59. Responsibility for breach of sanctions under this Act is transmissible to the successors of the offender, and if tradition transferable to any title.
LIABILITY FOR ACTS OF DEPENDENT
Art. 60. The taxpayer of tax obligations shall be liable for infringements committed in the materially although appropriate, representatives, directors, managers, administrators, agents or authorized dependents, without prejudice to actions that may be exercised against them for their responsibility in them.
EXTINCTION OF THE FACULTY TO RESPONSIBILITY TO OBTAIN
Art. 61. The authority of the municipal tax administration to impose sanctions for violations extinguished by his prescription.
LEGISLATIVE INDEX PRESCRIPTION OF THE FACULTY
SANCTIONING Art. 62. The authority of the municipal tax administration to impose sanctions for violations prescribed within three years from when the infringement was committed.
After the deadline must be satisfied that the administrative decision or final judgment sanctioning such violations, without that compliance is verified, the municipal tax administration should exercise executive judicial action, except as provided in Art. 36.
KINDS OF SANCTIONS Art. 63. The penalties for tax offenses are: 1
Comiso 2nd species that have been the object or the means of committing the violation;
3rd and Closing of establishment.
VIOLATIONS TO DECLARE AND SANCTIONS OBLIGATION FOR
Art. They shape 64.- contraventions of the obligation to declare taxes to the municipal tax administration:
1 Ignore the tax return. The penalty is equal to 5% of the undeclared tax fine and may never be less than ¢ 25.00. If the taxpayer proves no ability to pay the applicable fine will be 25.00 ¢.
2nd Submitting false or incomplete statements. The penalty is a fine of 20% of the unpaid tax and may never be less than ¢ 25.00. If the taxpayer proves no ability to pay, the fine will be applied is 25.00 ¢
3rd extemporaneously file tax returns. The penalty shall be 2% of the tax declared after the deadline for each month or part month that has elapsed since the date on which the grace period for filing until the day of submission can not be less of ¢ 25.00. If not lead to pay tax, the fine will be 10.00 ¢.
VIOLATIONS TO THE OBLIGATION TO PAY AND SANCTIONS FOR
Art. They shape 65.- contraventions of the obligation to pay municipal taxes, omitting the payment or pay off deadlines. The penalty is a fine of 5% of the tax, if you'll pay in the first three months past due; and if promissory note in the months after the fine will be 10%. In both cases, the minimum fine will be 25.oo ¢.
contraventions OBLIGATION TO PERMIT MUNICIPAL TAX CONTROL FOR ADMINISTRATION AND PENALTIES FOR
Art. They shape 66.- contraventions regarding the obligation to allow control by the municipal tax administration:
1 Refusing, oppose or prohibit control by the municipal tax administration. The sanction that corresponds is 0.50% of assets declared, and never be less than or more than 50.oo ¢ ¢ 10,000.oo. If however the application of that penalty, Taxpayer persists in the refusal or opposition, the penalty will be the closure of the establishment, which will be lifted immediately to allow access control.
2nd hide or destroy records are goods, documents or other evidence. The applicable penalty shall be equal to the previous paragraph, without prejudice to any criminal action giving rise.
VIOLATIONS TO INFORM AND PENALTIES LIABILITY FOR
Art. They shape 67.- contraventions of the obligation to report:
1 Refusing to supply the information requested by the municipal tax administration, on facts that the taxpayer is required to know, about their own activities or third parties. Skip
2nd information or notices to the municipal tax administration that appropriate legal or administrative provisions ordered.
3rd Provide municipal tax administration false or incomplete reports.
In cases referred to the applicable fine is equal to the mentioned in the first paragraph of the preceding article.
VIOLATIONS TO OTHER PENALTIES APPLICABLE TAX OBLIGATIONS
Art. 68.- Violations incurred by taxpayers, managers or third parties for violations of tax obligations under this Act, laws or ordinances that establish municipal taxes, and regulations, which they would not typified in the preceding articles shall be punished by a fine of ¢ ¢ 50.oo to 500.oo depending on the severity of the case and the economic capacity of the offender. CHAPTER III CRIME
MUNICIPAL TAX Art. 69.- constitute municipal tax crimes behaviors that define and penalize them as such in the Penal Code or special laws.
LEGISLATIVE INDEX PERFORMANCES OF TAX ADMINISTRATION REGARDING MUNICIPAL TAX CRIMES
Art. 70.- Without prejudice to punish acts that constitute violations municipal tax, if those facts or other, according to the municipal tax administration, presume the existence of a tax offense, which prejudiced the Municipal Public Finance, said management practice relevant administrative investigations to ensure the collection and preservation of evidence and the identification of participants in such crimes.
CRIMINAL ACTION EXERCISE
Art. 71. If the opinion of the municipal tax administration has committed a tax offense concerning the Municipal Treasury, will provide the information obtained, if there is any, and in any case, ask the Attorney General of the Republic initiate action criminal appropriate before the competent court, without prejudice to the private prosecutor City Council name for the same effects.
TITLE IV ADMINISTRATION MUNICIPAL TAX CHAPTER I BASIC PROVISIONS
ORGAN OF THE TAX ADMINISTRATION
Art. 72.- Determination, implementation, monitoring, control and collection of municipal taxes, comprise the basic functions of the Municipal Tax Administration, which shall be exercised by the Municipal Councils, Municipal Mayors and its agencies, who shall be ensured the implementation of this Law, the laws and ordinances of creation of municipal taxes, the regulations and bylaws atingentes.
PRESUMPTION OF ACCURACY OF THE ASSIGNED BY ACTS OF MUNICIPAL TAX ADMINISTRATION
Art. 73.- facts which give evidence of the officials and employees of the municipal tax administration in the exercise of their functions, subject to proof to the contrary are presumed true.
DELEGATION OF POWERS
Art. 74. Officials of the municipal tax administration, with the agreement of the council may authorize other officers or employees dependent on them to resolve certain matters or make use of the powers that this Act or the laws and ordinances of creation of municipal taxes them granted.
presumption of legitimacy ACTS OF MUNICIPAL TAX ADMINISTRATION
Art. 75.- Acts of the municipal tax authorities are presumed legitimate, unless proven otherwise, provided they are performed by competent officials or their delegates, with the formalities and requirements of laws, agreements, ordinances, regulations or administrative rules.
They also are presumed legitimate, acts of liquidation of municipal taxes, fines, interest, notices, requests, notices, subpoenas, fees and the like, made by the municipal tax administration through computerized systems, where these documents contain further of the printed signature of the official or corresponding delegate, the data and information necessary for the correct understanding of its contents.
CHAPTER II POWERS AND DUTIES OF MUNICIPAL TAX ADMINISTRATION OFFICIALS AND DUTIES FORMAL AND CONTRIBUTORS
Section I POWERS OF THE TAX ADMINISTRATION MUNICIPAL POWERS
enunciation of Art. 76. Pursuant to the provisions of this Act and the laws or ordinances creation of municipal taxes, for the fulfillment of its responsibilities, the municipal tax authorities have the following powers: Powers Regulations
2nd Faculty determination of tax liability;
3rd Faculties of verification and control;
4th Powers collection and enforcement;
5th sanctioning Faculty of tax violations;
6 Powers of support.
REGULATORY POWERS Art. 77.- Corresponds to the municipal councils set policies, criteria and general regulations which must adjust the performance of their duties mayors and municipal bodies dependent tax administration. Sphere of competence also issue ordinances, regulations and agreements to regulate the municipal tax administration.
LEGISLATIVE INDEX RULES ON INTERPRETATION OF LAWS
Art TAX. 78. The power to interpret the ordinances administratively creation of municipal taxes, through general rules applicable to the municipal councils.
MODIFICATIONS AND REPEAL OF THE GENERAL RULES
Art. 79. The general rules issued by the Municipal Councils may only be amended or repealed by themselves.
EFFECTIVENESS OF RULES Art. 80. The general rules shall take effect eight days after its publication in the Official Gazette or in a major newspaper nationwide, and are valid until they are amended or withdrawn.
FACULTY OF DETERMINATION OF TAX OBLIGATION AND FACULTY SANCTIONING
Art. 81.- The municipal tax administration shall have power to determine the tax liability and tax sanction contraventions; powers are regulated and applied in accordance with the procedures set out in Chapter III of this Title.
POWERS AND CONTROL VERIFICATION
Art. MUNICIPAL TAX ADMINISTRATION 82.- POWERS WILL CONTROL, INSPECTION, VERIFICATION AND INVESTIGATION OF TAXPAYERS LIABLE OR SO THAT OTHER ONES AND COMPLY WITH THE OBLIGATIONS UNDER THIS LAW, AND ORDINANCES OF LAWS AND CREATION OF MUNICIPAL TAX, ITS REGULATIONS AND IMPLEMENTATION RULES. THE PROCEDURE FOR IMPLEMENTING THE CONTROL, INSPECTION, VERIFICATION AND INVESTIGATION IS THE SET OF ACTIONS THAT TAX ADMINISTRATION MUNICIPAL PERFORMS WITH PURPOSE TO ESTABLISH COMPLIANCE OR BREACH OF TAX OBLIGATIONS MUNICIPAL TO DETERMINE THE REAL TAX STATUS OF TAXABLE REGARDLESS WHETHER OR NOT they HAVE FILED FOR YOUR TAX DECLARATION. SUCH PROCESS BEGINS WITH NOTIFICATION OF THE ORDER OF CONTROL, INSPECTION, TESTING AND RESEARCH, SIGNED BY THE COMPETENT OFFICIAL, WHICH IS CALLED AUTO FOR APPOINTMENT OF AUDITOR IN LISTED AMONG OTHER THINGS, THE IDENTITY OF THE TAXPAYER, PERIODS O EXERCISES, TAXES AND OBLIGATIONS control, verify, inspect and investigate, AS WELL AS THE NAME OF THE AUDITOR OR AUDITORS THAT MADE THAT COMMITTED AND, FINISHED WITH THE ISSUANCE OF NOTES AUDIT REPORT BY THE AUDITOR OR AUDITORS APPOINTED TO THE CASE, THE WHICH MUST BE DULY NOTIFIED TO THE TAXPAYER AND BASE TO START SERVE THE PROCEDURE UNDER ARTICLE 106 OF THIS LAW. (4)
These functions shall be exercised by officials and employees or delegates appointed for this purpose in accordance with Art. 74 of this Law.
For the proper exercise thereof, the municipal tax authorities may perform following:
1 Practice inspections in local taxpayers;
2nd Require taxpayers or responsible displaying their books and records, whether manual, mechanized or computerized and its financial statements and assets, in order to examine and verify them;
3rd Require information and statements to taxpayers or responsible in relation to compliance with their tax obligations;
4th Require any person, particularly officials of public institutions and private owners or representatives of companies and the authorities in general, all data and information necessary for verification and tax control; 5th
Quote taxpayers, responsible or others to surrender those statements deemed necessary for the verification and control or to support any action or proceeding of the municipal tax administration; 6
directly Require the assistance of the police, when any impediments in the performance of their duties, unless by law, court order to effect needed. POWERS
Art collection and enforcement. 83. Proceeds from the payment of taxes and their accessories will be in charge of the Treasurer of each municipality, who will be responsible for the collection and custody of revenues from such concepts, which focus to the respective Municipality General Fund.
Perception payment of taxes will be made by submitting to the person concerned the commandment of income or corresponding document collection, the Municipal Treasury must extend receipt of income by the amount aware, in the forms for this purpose are authorized by the Court of Accounts of the Republic.
THE FUND MAY BE CARRIED OUT BY THE MUNICIPAL TREASURY DIRECTLY OR THROUGH THE PLANNED MECHANISMS IN ART. 89 MUNICIPAL CODE, NO MORE LIMITATIONS SET FORTH IN THE RESPECTIVE AGREEMENT, AS TO DEVELOP AND EFFECT IS THE CIVIL CODE OR TRADE, AS THE CASE. (3)
Art. 84. To ensure effective collection of municipal taxes, the tax administration should establish dependent agencies exercise control payment of taxes, fees and special contributions, taxpayers or responsible and || | 21
mechanisms to identify and recover the arrears arising from non-payment of such taxes.
SUPPORT POWERS Art. 85. To promote the development of municipal taxation, the relevant municipal agencies shall to the extent of their capabilities, establish systems Taxpayer Registry, Current, Statistics and Land Tax Account.
Section II DUTIES OF TAX ADMINISTRATION MUNICIPAL DUTY OF CONFIDENTIALITY
Art. 86.- The statements and information that the municipal tax administration receives from taxpayers, managers and third parties shall be confidential, and may only provide information on tax returns in cases specified by law or when ordered judicial bodies known procedures on taxes, enforced collection thereof, judgments on tax crimes; and for the publication of statistical data, which by its generality not allow the identification of taxpayers.
Records containing taxpayers' returns and annexes thereof, the actions and procedures of the municipal tax administration may be examined duly authorized by taxpayers, responsible, their legal representatives or agents or any person prior accreditation of the identity or personality, if any.
DUTY OF ADVERTISING Art. 87.- ordinances, regulations and agreements that govern the municipal tax administration, to be published in the Official Gazette or in a newspaper with the largest circulation national level, when this comes to economically possible.
Section III LIABILITY OF OFFICIALS AND TAXPAYERS
LIABILITY OF OFFICIALS MUST INFORM
Art. 88. The officers, employees and authorities in general and especially those of the municipal tax administration must report to it, as soon as possible, those facts known in the exercise of their functions and that may constitute violations of the rules tax and breach of these by taxpayers.
MUST CONTROL Art. 89.- are obliged to provide information, data and background to the administration
municipal tax, the following officials: 1
officials or decentralized central public administration are obliged to provide all information requested by the municipal tax authorities for verification and control of municipal taxes, with except for confidential information, in accordance with legal provisions.
2nd Registrar of Trade shall send monthly to the municipal tax administration corresponding enrollment ratio authorized trade in that period, that are incumbent to it.
3rd Notary Publics and Registrars of Commerce and Property and Mortgages, must inform the relevant municipal tax administration, acts or contracts to be accorded to them or to submit to registration, respectively, having tax significance and expressly determined in laws or agreements creating municipal taxes.
4th Registrars of the Property and Mortgages of the Republic not entered any instrument that appears transfer or lien on property, for any reason whatsoever, if not proof of solvency of municipal taxes on the good root object is presented the transfer or encumbrance. Nor
entered in the Register of Commerce articles of incorporation, modification and dissolution of commercial companies, without being submitted to the Registrar of Trade, proof of solvency of municipal taxes society partners, as appropriate .
5th Liquidators of companies and enterprises, referees and splitters goods shall make the necessary arrangements for the determination and payment of municipal taxes owed in these cases.
OBLIGATIONS OF TAXPAYERS LIABLE AND THIRD
Art. 90. Taxpayers, responsible and third parties will be required to comply with formal duties established in this Law, laws or ordinances creation of municipal taxes, regulations and other regulations that dictate municipal tax administrations, and particularly they are required to: 1
tax records Enroll in establishing these administrations; provide relevant data and promptly communicate any changes thereto;
2nd request, in writing, to the respective municipality, licenses or permits required prior to install establishments and premises and inform the tax authority the date of commencement of activities, within thirty days of such date;
3rd Report on changes of residence and any other circumstances that may change or disappear with tax obligations, within thirty days after the date of such changes;
4th allow and facilitate INSPECTIONS, EXAMINATIONS, CHECKS OR INVESTIGATIONS ORDERED BY THE MUNICIPAL TAX ADMINISTRATION AND CARRIED THROUGH ITS OFFICERS AS DELEGATES TO EFFECT; (4) Present 5th
statements for the determination of taxes, with annexes, where you are established, within the time and in accordance with the formalities; 6
To attend the municipal offices when he is quoted by tax authority; 7
The taxpayer to end your business or activity, for any reason, it shall inform in writing to the local tax authority within thirty days after the date of completion of their business or activity; will present at the same time, the relevant statements, balance or final inventory and make payment of taxes owed without prejudice to the tax authority to verify its own initiative, irrefutably, the closure of any establishment; 8
Legal persons not domiciled in the country and develop economic activities in certain municipal understandings must accredit a representative to the municipal tax administration and communicate relevant timely. If you do not inform it, it shall be deemed such managers or managers of establishments owned by such legal persons;
9th. TO SUBMIT STATEMENTS OR DISPLAY, BALANCES, physical inventories, both VALUED AS RECORDED accounting with adjustments IF ANY, reports, documents, ASSETS, RECORDS AND OTHER REPORTS RELATED TAX FACTS GENERATORS; (4)
10th. A ALLOWING THE ACCOUNTS, RECORDS AND DOCUMENTS WILL EXAMINE, DETERMINING THE TAX BASE, SETTLE TAX THAT MAY BE, MAKE SURE THAT THERE IS ACCORDING TO THE LAW THE OBLIGATION TO PAY TAX OR VERIFY THE PROPER FULFILLMENT OF OBLIGATIONS IN THIS GENERAL LAW OR IN THE tax laws; (4)
11º. IN GENERAL, TO GIVE THE CLARIFICATION THAT they be REQUESTED BY THAT, AS ALSO PRESENT OR EXHIBIT A REQUIREMENT OF ADMINISTRATION MUNICIPAL WITHIN THAT FOR SUCH EFFECT GRANTED, BOOKS OR ACCOUNTING RECORDS REQUIRED IN THIS LAW AND OTHERS RESULTING OBLIGATION PURSUANT TO TAKE OTHER SPECIAL LAWS. (4)
COMPLIANCE WITH THE OBLIGATIONS Art. 91. Formal duties must be met:
1 In the case of natural persons, personally or through their legal representatives or agents.
2 In the case of legal persons, through their legal representatives or agents.
3 In the case of entities with no legal personality, under the common law, by the people who manage their property, and failing that, by any member of the organization.
4th In the case of Estates and Trusts, by the heirs or representatives of Succession, and trustees or administrators designated by the latter.
CHAPTER III MUNICIPAL TAX ADMINISTRATIVE PROCEDURE Section I GENERAL RULES
APPEARANCE Art. 92. Taxpayers, responsible or third parties may act personally or through their legal representatives or agents.
The legal representative or guardian shall, when appearing for the first time, prove their status.
Place of service Art. 93. Those interested in his first action should indicate place of service in urban areas of the respective municipality.
FOR ADMINISTRATIVE PROCEEDINGS Art. 94. The actions of the municipal tax administration and those made before it, will be practiced in the days and hours that the Mayor point, unless the case of acts which, by their nature, be carried out in days and hours not marked as such.
FORMS OF NOTIFICATION Art. 95. Notifications of the municipal tax administration will be performed under the following forms:
Personally LEGISLATIVE INDEX 1;
2nd By obituaries;
3 For edict;
4 °. BY E-MAIL OR CERTIFIED MAIL; (4)
5 °. TECHNOLOGY OTHER MEDIA TO LEAVE TRAIL PERCEPTIBLE; And (4)
6 °. FOR PUBLICATION IN THE OFFICIAL JOURNAL OF OR IN ANY national newspapers. (4)
NOTIFICATION BY CERTIFIED MAIL, EMAIL AND OTHER MEDIA TECHNOLOGY PERCEPTIBLE LEAVING TRACE, AND THROUGH PUBLICATION IN THE OFFICIAL JOURNAL OR ANY OF national newspapers, PROCEED CARRIED OUT IN THE PROVIDED EXPRESSLY OR WHEN THE TAX LAWS TO NOTIFY ADMINISTRATIVE ACTS INVOLVING NO EXERCISE OF OVERSIGHT OF DETERMINATION OF TAX and fines; SO THE NOTIFICATION INDICATES THAT MADE IN THE DATE WHICH HAS BEEN DELIVERED OR POSTED RESPECTIVE COMMUNICATION ACT, AS APPLICABLE. (4)
DOCUMENTS SERVE TO IDENTIFY A EFFECT OF RECEIVING NOTIFICATIONS TAX STATUS MAY BE ANY OF THE FOLLOWING: single identity document, passport, driver's license, membership cards SALVADOREAN INSTITUTE OF SOCIAL SECURITY AND THE FOREIGN passport or RESIDENT OR FUTURE DOCUMENT IS THE OFFICIAL personal identification document. (4)
NOTIFICATION THROUGH THE DAILY OFFICIAL OR ANY national newspapers, will be effected in cases expressly provided for LAWS AND TAX WILL BE MADE IN THE CASE ALSO BE REQUIRED TO KNOWLEDGE OF SUBJECTS PASSIVE, GENERAL INFORMATION, RESOLUTIONS GENERAL REGISTRATION OR disenrollment MASSIVE TAXPAYERS OR OTHERWISE, AND PUBLICATION OR dEBTORS remiss, OR ANY OTHER COLLECTIVE ACTION. (4)
PERSONAL NOTIFICATION Art. 96. Personal service will be performed by an authorized person, personally delivering the notified, or his legal representative or agent, in the place designated to hear notifications extract or full copy of the resolution or action in question.
Staff is also notification when the applicant or his legal representative or attorney attends the offices of the municipal tax administration, and receives the copy clause refers to
In any case, it records the date, time and place in which the notification was performed will rise.
Art obituary notice. 97. The obituary notice shall contain extract or full copy of the performance that is reported. It will be delivered by an authorized person, at the place indicated by the person concerned, any person of legal age who is in it, and if there is no any which receives them, set the note in that place, since previously been sought to interested at least once before and has raised the respective record stating that he has not been found.
The obituary notice shall be recorded in the minutes by whom practiced diligently, indicating the date, time and place in which it was practiced, and the person to whom the note was delivered or not finding elderly person old who receives.
The note it can be edited by any means.
Art EDICT notice. 98. The notification by edict appropriate in cases where ordered by the General Law, laws or ordinances creation of municipal taxes, or when there is no place designated or registered for notifications, or in the case of persons not domiciled in the municipality, and it is unknown if he has legal representative or attorney.
The edict will be fixed on the board of the Municipal Office and contain a brief and clear extract the appropriate action for the period of forty-eight hours, after which it shall be made the notification.
When deemed appropriate municipal tax administration may notify edict, publishing it only once in a newspaper of local circulation if any, or national circulation newspaper. Past forty-eight hours of publication, notification shall be made.
Recorded in the proceedings of the day and the form of the notification by edict shall be recorded.
MERITS OF THE DIFFERENT FORMS OF NOTIFICATION
Art. 99. The subpoena, summons and notice shall be in accordance with the procedure laid down in Chapter II of the Code of Civil Procedure.
Section II PROCEDURES FOR DETERMINING THE MUNICIPAL TAX OBLIGATION
CONCEPT OF DETERMINATION OF TAX OBLIGATION MUNICIPAL
Art. 100. The determination of the municipal tax liability is the legal act by
LEGISLATIVE INDEX which states that the generator has been made of a municipal tax, identifies the taxpayer and amount or amount is calculated.
The determination is governed by law, ordinance or agreement in force at the time when the operative event of the obligation occurs. DETERMINATION
TAX ADMINISTRATION Art. 101.- The local tax authorities will determine the tax liability in cases where the Law or Ordinance creation of municipal taxes, so ordered and carried out on the basis of the background information in its possession.
When such laws, ordinances or agreements establish it, taxpayers must provide the information or documents, submit statements to the administration carry out such a determination. STATEMENT BY DETERMINING
Art. 102. When the law or ordinances creation of municipal taxes or regulations so provide, taxpayers or responsible, prior or payment, affidavit submitted to the municipal tax administration, within the time limits, with data and annexes relevant.
In this case, the determination of the tax liability corresponds to make the taxpayer.
MODIFICATION OF STATEMENTS Art. 103. The statements and schedules are considered final, but may be modified as long as the municipal tax administration has not determined the respective tax liability.
If as a result of that amendment, the taxpayer is entitled to refunds of amounts paid in excess or inappropriately, or a credit against the municipality may exercise repeat the action provided for in Section V of this Chapter.
EFFECTS OF OMISSION OF DECLARATION
Art. 104. When the taxpayer or responsible, is required to submit statements and fails to do so, this omission typifies a subject to the penalty provided for in Article 64 paragraph tax contravention of this Act first.; and it can also lead to tax administration proceed to determine its own initiative, the corresponding obligation.
DETERMINING THE OFFICE OF TAX OBLIGATION BY THE ADMINISTRATION
Art. 105. While not prescribed by the appropriate authority, the tax administration municipal,
shall determine its own initiative, the tax liability and will be held in these cases:
1 When the taxpayer or responsible failed to submit any statements, being obliged to do so, or has failed to fulfill the obligation to referred to in Art. 108 of this Act.
2. When the municipal tax administration has reasonable doubts about the veracity or accuracy of the statements submitted, or not agregaren to, the accompanying documents required.
3 When the taxpayer shall not keep accounting, being obliged to do so by this Act or other lawful order or not exhibiere upon being required, or that beareth not reflected off their actual economic capacity.
PROCEDURE FOR DETERMINING CRAFT
Art. 106. The determination of office of the municipal tax liability shall be subject to the following procedure: 1
The municipal tax administration and transcribe notify the taxpayer, observations or hath charges against him, including infringements imputed ;
2nd In fifteen days, that reasonable grounds may be extended for a period equal to the taxpayer or responsible must formulate and support their releases, comply with the requirements made thereto and provide the relevant evidence; Received 3rd
will reply within the period specified, if the taxpayer or responsible have offered evidence, proof will open for a period of fifteen days. The municipal tax authorities may on its own initiative or upon request, order the practice of other measures within the period it deems appropriate;
4th If the taxpayer or responsible not formulated and based their defense, or does not meet the requirements made thereto, or does not present or offer evidence within the term that the ordinal 2 of this article referred to expire their right to present it later;
5th If the taxpayer or responsible actions prove in this term, their conformity with the comments and objections, the municipal tax administration shall make the act of determination and record of compliance and taxpayer, to make payment;
6th to beat deadlines for receiving evidence, the municipal tax authorities shall, within fifteen days to determine the tax liability; when the case should be a mere right, the deadline for determining such obligation shall start
once the taxpayer or responsible to formulate its allegation release.
When it has been established that a violation has been committed, the municipal tax administration may be in the act of determining the tax liability, impose the corresponding penalty;
7th resolution of the municipal tax authorities to determine the tax liability must meet the following requirements:
1) Place and Date;
2) Identity of the body or official who meets and the taxpayer or responsible;
3) Determination of the tax in question and corresponding tax period, if any;
4) Qualification of evidence and rebuttals;
5) Reasons and legal provisions on the determination;
6) Specification of amounts that correspond individually to taxes and penalties;
7) Order entry warrant has been issued appropriate;
8) Order of notification of the determination made;
9) Signature or competent officials.
PRESCRIPTION OF THE FACULTY TO DETERMINE THE TAX OBLIGATION
Art. 107. The authority of the municipal tax authorities to determine the tax liability prescribe within three years, counted from the day following the day of expiry of the period within which it must pay the tax liability.
This requirement may be interrupted by an act of the municipal tax administration aimed at determining the corresponding tax credit.
DETERMINATION OF TAX OBLIGATION WITHOUT DECLARATION
Art. 108. Where no appropriate statement of the taxpayer determining the tax administration nor necessary, once the operative event occurs, taxpayers or responsible proceed to the fulfillment of the respective obligation, without prejudice to the powers of verification and control compliance, incumbent upon the municipal tax administration.
LEGISLATIVE PROCEDURES Section III PENALTIES FOR VIOLATIONS IMPLEMENTATION OF TAX
Art competent official. 109. The respective Mayor or authorized official purpose, has jurisdiction to tax violations and penalties.
SANCTIONS IN APPLICATION PROCEDURE
Art liability assessment. 110.- sanction procedures referred to in this section, but the method of determining office of the tax liability shall not apply when violations should be proven and are evidence in the latter procedure, pursuant to the provisions of Art. 106 of this Act.
other sanctions Art. 111.- may be sanctioned by the municipal tax administration, no decision, following contraventions:
1 Omission or delay in the registration of taxpayers in the Municipal Records established for this purpose;
2nd Omission or delay in the registration of goods in the corresponding Municipal Records;
3rd Omission or delay in filing;
4th Omission of payment or lateness in the same set of taxes.
GENERAL PROCEDURE FOR APPLYING SANCTIONS
Art. 112. When no question of infringements referred to in the previous article the procedure for applying sanctions, is as follows:
When checked or presumed to have been committed a tax violation, minutes shall be kept by the competent officer or delegate the municipal tax administration, in which the violation committed and the offender, the violated provisions and actions or omissions that typify the offense is identified. The interested party will sign the minutes; if you can not or is unwilling to sign, that fact shall be recorded.
The official or employee who has intervened, will notice thereof to the Municipality, which order the notification thereof, and the measures it deems appropriate to resolve according to law.
Art exculpatory evidence. 113. Notified the minutes for the previous article, the interested party in fifteen days, furnish proof that it deems appropriate discharge and request you are admitted.
RESOLUTION Art. 114. Upon completion of the test period and any procedures ordered no pending resolution shall be adopted by the Mayor or delegated official, within fifteen days with the requirements of the ordinal 7 of Art. 106 of this Act they are applicable.
Section IV PROCEDURES FOR COLLECTION OF MUNICIPAL DEBT TAX COLLECTION ACTION
Art. 115. The action to collect credits for municipal taxes, interest and fines, provided appropriate that the credits are liquid, and in no enforceable titles or documents that are enforceable.
Writ of execution Art. 116.- enforceable Municipal Treasurer's report, his substitute or official purpose in stating what a taxpayer or responsible owed to the municipality in respect of municipal taxes and fines, duly certified by the respective Mayor. COMPETITION FOR RECOVERY
Art. 117.- the liquidator Municipal corresponds competition to continue to the relevant judicial authority, procedures for collection of municipal tax credits, may notwithstanding the foregoing the City Council, appoint general or special agents for that purpose.
EXTRAJUDICIAL COLLECTION Art. 118. The municipal tax administration, through person having authority, notify the debtor of a municipal tax credit, by any of the means provided in this Act, the existence of such credit, granting a period of thirty days of notification, to make the payment under the prevention that failure to do so will proceed to judicial collection.
COLLECTION JUDICIAL PROCEDURE Art. 119. The judicial collection of the municipal tax credit shall be in accordance to
procedure established by the Code of Civil Procedure, with the modifications listed below:
1 The location and notification to the debtor must be made in the particular place in accordance with Article 25 of this Law. 2nd
shall be accepted only as exceptions, payment and prescription; * Declared unconstitutional. * Declared unconstitutional;
3rd decree No appeal but auction order or other order made in judgment that are appealable be admitted. If
4th auction of properties, will be taken as a basis for it, the valued it is established in the procedure for determining the tax liability trade referred to in Article 106 of this Act.; failing that, the valued the debtor was given for municipal tax purposes; Only 5th
Mediations based on registered domain title prior to the notification of the tax assessment will be accepted; 6
can not be admitted in any case any other executive accumulation trial execution followed by the municipality, except in the case of an event promoted by tax credits to the State trial; but their request to other lawsuits, the judge may note the existence of other receivables.
Section V PROCEDURE FOR PAYMENT REPLAY MISUSE OR IN EXCESS
ACTION REPLAY Art. 120. The undue or excess payment of municipal taxes, surcharges, interest and penalties, leads to action replay, which correspond to taxpayers or responsible; as well as third parties who have made the payment considered improper or excessive.
DEADLINE FOR ACTION BROUGHT
Art. 121. The action must be filed repetition within three years to be counted from the date of payment.
PROCEDURE Art. 122. The action shall be brought before repeating the respective Mayor.
If the Mayor deems it appropriate action on the basis of the documentation
provided by the data subject and the background held by the administration, resolved admitting the corresponding request. Otherwise
proof will open fifteen days for the petitioner contribution the comprobatorias evidence of your application. Completed the probationary term, if the Mayor does not order new measures are practiced, resolved within eight days to be counted after the term expires or evidence that would have been practiced since the orderly proceedings.
CHAPTER IV APPEAL
Art. 123. In qualifying taxpayers, determination of taxes, the decision of the Mayor repeat the procedure in payment of the non-due, and the application of sanctions made by the municipal tax administration appeal is admissible for before the respective Municipal Council, which shall be brought before the official who made the score or pronounced the corresponding resolution, within three days after its notification.
When situations provided for in Art. 108 of this Act, issuing commandments of income arises, the taxpayer or responsible may also file an appeal, and within three days the preceding paragraph to , it will be counted from the day following the delivery day of the respective order.
The appeal shall be handled as follows:
I brought the action, the resolver official admit in both, will summon the appellant, in the period of three days, appearing before the City Council to use their rights, who will forward the original proceedings.
If the appellant the term elapse without acting site, the City Council declared desert resort.
If the appellant appeared at any time, it will be sent within three days to hear, to express all their grievances, instrumental present exculpatory evidence and provide any other evidence.
The testimony will be taken into account if any prima facie evidence of another nature.
If the appellant offereth different from the test case, the Council opened tested for eight days to receive and collect ex officio it deems necessary.
Expiration of the probationary term or expression of grievance hearing when the opening is not proof giveth, the Council, within eight days, will give the corresponding resolution.
Art. 124. In the judgment rendered by the City Council, the applicant in accordance with the provisions of the Law of Administrative Jurisdiction, can exercise the corresponding action before the Board of Administrative Litigation of the Supreme Court.
TITLE V LEGISLATIVE INDEX
MUNICIPAL TAXES TAXES CHAPTER I BASIC PROVISIONS
Art. 125. They may be affected by municipal taxes, commercial, industrial, financial and service companies regardless of their order or specialty; any other activity of an economic nature that takes place in the compression of the Municipality, as well as real estate based on it.
Art. 126. For the purposes of the taxes referred to in the preceding article, the laws of creation should take into consideration the nature of the business, the amount of their assets, earnings they receive, any other manifestation of economic capacity of taxpayers and the socio-economic reality of the municipalities.
Art. 127. In determining the tax base and in structuring the tariffs, must also be considered those deductions and liabilities in the minimum and maximum limits as deemed appropriate, to ensure the conservation of productive capital and any other source of income generation, encouraging productive investments, and on the other hand, allows municipalities to obtain the resources it needs to fulfill its goals and ensure genuine municipal autonomy.
Art. 128. The exercise of taxation on municipal taxes may be monthly or yearly basis or for periods of varying length, as determined by the respective law. CHAPTER II
FEES Art. 129. Municipalities may establish by issuing the respective ordinances, fees for services administrative or legal nature they render.
Art. 130. They will be subject to the payment of fees, public services such as street lighting, cleanliness, decoration, bathrooms and public washrooms, municipal longhouses, cemeteries, public dormitories, markets, plazas establishments and public places, paving roads, municipal slaughterhouse, tiangues, municipal stadiums, municipal swimming pools and other services that the conditions of each municipality allow it to provide the public or represent use of municipal property.
For fixing of tariffs for fees, the municipalities should take into account the costs of providing the service, the benefit it provides to users and the socio-economic reality of the population.
Municipalities may incorporate in setting rates for services, differentiated rates, which may not exceed an additional 50% to the cost of the service or administered and which will be allocated to the improvement and expansion of such services.
Art. 131.- also be subject to the payment of fees for legal services provided by the municipality, such as authentic signatures, issuing certificates and transcripts, guides, private documents, licenses, fees, permits, marriages, evidence of title, livestock transactions and other services of a similar nature to provide the municipality, as well as other activities that require control and municipal authorization for operation.
For fixing the tariffs, the criteria considered in the second and third paragraph of the preceding Article shall apply.
FOR SERVICES TO BUILDINGS
Art. 132. To fix the rates applicable for municipal public services provided to real estate, among other criteria should be considered, whether it is urban or rural nature; the area where is located; if it is intended for home room or for industry, trade or services; whether or not it is subject to the regime of real property and apartments; and whether or not it is vacant lot.
MARKETS SERVICE Art. 133. The corresponding rates for local and stalls rates, as well as other services provided by the municipal markets, should be based on criteria such as the location and size of local positions, comfort and facilities they offer the nature of sales, volume and demand for the products sold.
TRACES OF SERVICE Art. Within 134.- fees for municipal services rendered traces shall be included the following activities: revision of cattle and sheep for slaughter, post-slaughter veterinary inspection, slaughter and butchering of cattle and sheep, refrigeration service meat, poultry and other services.
They will also be affects the services of a similar nature that the municipality pay to private trails.
OF DEALING CATTLE
Art. 135. The municipalities establish fees for granting registration of iron and shoe brands, wholesalers, correteros, butchers and slaughterers of cattle and sheep; by endorses, replacement and transfer fees; for legalization or granting of Visto Bueno won by transactions; by post or a sheep; issuing guidelines for transfer of livestock; authentic signatures in the documents supporting powers letters, to revoke them and others related to these transactions. SERVICES
LEGISLATIVE INDEX Art. 136. The cemeteries are urban or rural properties, which are used for burial, burial and incineration of human remains.
NATURE OF CEMETERIES Art. 137. The cemeteries may be municipal, state and mixed economy. Municipal are established and administered by the municipalities. Individuals are established and managed with private capital, including in these burial places in religious temples. Mixed Economy are established and administered by municipal and private equity.
RESPECTIVE FEES AND RATES Art. 138. Municipalities shall establish in the respective ordinances, fees for various services provided by the municipal cemeteries.
For fixing the tariffs, they should take into account the importance and status of cemeteries, the socio-economic conditions of the population, self-financing services, as well as the size, cost and quality niches, mausoleums and similar works to build users. RATES PER
RIGHTS AND TITLES Art. 139.- rates may be taxed authorizations, all records, acts or actions arising cemetery services; the issue of certificates, replenishment, transfers or exchanges and extensions thereof; issuing certificates of any kind and other documents concerning records are issued.
Art. 140.- also may include fees for permits such as: I take care of gardens for each position; transfer of corpses in the same cemetery or a cemetery to another of the same municipality; transfer of a corpse outside the municipality or the country; burial of bones in ossuaries; burial in the cemeteries of cantons; introduction of construction materials into the cemetery and the like.
OF PARKING SPACES
Art. 141. The municipalities determine the rates and how to perceive them to be paid for the use of parking areas of motor vehicles in streets, squares, streets and other public places established or authorized by them within their understanding.
License fees, ENROLLMENT, OR PATENTS
Art.142.- will be taxed all those acts that require the approval or permission of the municipality to perform such as constructions, extensions and repairs of buildings; subdivisions and developments; construction chalets in public or municipal sites; placing ads or banners; make commercial advertising; speakers using apparatus; raffles, raffles or random contracts; mercatinis realization or merchandise; broken pavement at public or municipal streets; operation
tiangues or private spaces and the like.
Art. 143.- also be taxed: the extent of patents, licenses or permits to peddlers, liquor dispensers packaging, business or other activities requiring approval of the municipality; as well as all social activities Municipal requiring such license as dances for commercial purposes; operation of racetracks; dog tracks and the like.
LEGAL FEES FOR SERVICES Art. 144.- celebrating marriage outside the municipal office, registration and title registration, registration of private documents, authentic signatures and documents, extension of certificates and related services are also taxed.
Art. 145. In determining the rates levied municipal acts which the previous article refers to, should consider the cost of particular service and the legal significance emanating from such acts.
CHAPTER III SPECIAL CONTRIBUTIONS
Art. 146. The revenue municipalities obtain defined by the application of tribute in Art. 6 of this Act shall not have a foreign destination to finance the corresponding public works.
In the case of public works, the provision is to limit the total cost of the same and as individual limit the actual or suspected special benefit recipients thereof.
Art. 147. Municipalities may apply taxes of this nature for the financing of new works, paving roads, introduction of sewerage systems, installation of electric lighting, opening roads and other communal works, whether urban or rural.
Art. 148. For the application of special contributions, municipalities must issue the relevant ordinances. TITLE VI
GENERAL PROVISIONS CHAPTER ONE
Art. 149. For the study and preparation of draft laws and ordinances of creation, modification and repeal of taxes, the municipalities should appoint a special committee composed of officials and employees thereof. They may transpose the Commission referred, if deemed appropriate, professional or technical tuvieren expertise or experience and interest in this field, without prejudice to the technical assistance of the Salvadoran Institute of Municipal Development, the Association of Municipalities of the Republic of El Salvador or other entities.
LEGISLATIVE INDEX Art. 150.- Municipalities, before issuing the resolutions or ordinances creation fees and special taxes, may request the opinion of the Salvadoran Institute of Municipal Development, who based on the technical studies for the purpose, make appropriate recommendations.
If the Institute warned that the draft ordinance departs from these guidelines, and punctuate it in its opinion and make recommendations that will help to remedy faults committed.
In the presence of the opinion referred to the preceding paragraphs, the municipal councils take the corrective measures they deem appropriate.
Art. 151. Municipalities must modify the current structure of their tax systems, replacing those taxes low income generation other to ensure greater revenue for the proper fulfillment of the purposes of the municipality and in order to simplify, modernize and make efficient such systems.
In cases of creation of new taxes or repeal of existing ones, you must be a justification for the measure in the corresponding technical studies.
Art. 152. Municipalities should periodically review their relevant tax laws and ordinances, with a view to updating in accordance with the conditions of the socio-economic reality prevailing in the country.
INCISO REPEALED. (2)
Art. 153. WHEN TO UPDATE THE preceding article consists ADJUSTING OR ADJUSTMENTS RESULTING INCREASE IN TAXES, it WILL BE TO IN THE SECOND AND THIRD PARAGRAPHS OF ART. 130. (2)
Art. 154. The Elementary and Secondary Units of the Central Government and the autonomous institutions including CEL and ANTEL should incorporate into their annual budgets, the allocations for the payment of municipal services.
The Ministry of Finance and autonomous institutions is empowered to constitute ex officio credit reserves corresponding to such allowances, and the Court of Accounts of the Republic to monitor compliance.
Is authorized to said Secretary of State and autonomous institutions, to hearing the opinion of the Salvadoran Institute of Municipal Development and the Court of Accounts of the Republic, to establish, as they deem appropriate, other systems or procedures to facilitate payment of the aforementioned services.
END TITLE TRANSITIONAL PROVISIONS, REPEAL AND EFFECTIVENESS OF LAW CHAPTER I
TRANSITIONAL PROVISIONS APPLICABLE TO VIOLATIONS AND PENALTIES RULES
Art. 155. The rules on offenses and penalties of this Act shall not apply to the actions or illicit omissions occurred prior to its term, which will be governed by the respective municipal taxes rates and the Municipal Code to force committed such offenses except that new provisions favorecieren the offender.
PENDING PROCEDURES Art. 156. Administrative procedures in municipal taxation that are pending at the time of entry into force this Act shall continue to be processed in accordance with the rules laid down in the rates corresponding municipal taxes, and matters not foreseen therein in the Municipal Code.
PROVISIONS GOVERNING THE PRESCRIPTION
Art. 157. The prescription initiated under previous laws, and not has completed the entry into force of this Act shall be governed by those.
RATES OF EXCISE UPDATING WITH THIS LAW MUNICIPAL
Art. 158. The Municipalities of the Republic pursuant to this Act, shall update their tax rates based on the provisions in Articles 126 and 127, with regard to taxes, according to the second and third paragraphs of Article 130 in corresponding rate.
INCISO REPEALED. (1) (2)
INCISO REPEALED. (2)
ordinances concerning special contributions, will be issued on the occasion of deciding the completion of public works or special activities of the municipality, following the limits set by the second paragraph of Article 146 of this Act.
Art. 159. While not enter into force laws and ordinances creation of municipal taxes to be issued in accordance with this Act, the municipalities apply their current rates of Excise Taxes Municipal, and regarding rates for services referred to in Article to 131 of this Act, the rate established in Decree No. 519 of December 5, 1980, published in the Official Journal No. 230, Volume No. 260 of the same date. CHAPTER II
Repeal Art. 160. The provisions of this Act shall prevail over any other that are contrary.
CONTENTS CHAPTER III LEGISLATIVE TERM
Art. General 161. This Act shall enter into force eight days after its publication in the Official Journal.
GIVEN IN THE BLUE ROOM OF THE LEGISLATIVE PALACE: San Salvador, on the seventeenth day of October in 1991. Luis Roberto Angulo
Ciro Cruz Zepeda Peña, Ruben Ignacio Zamora Rivas, Vice President. Vice president.
Mercedes Gloria Salguero Gross, Vice President.
René Flores Aquino, Ernesto Taufik Asprides Kury, Secretary. Secretary.
Raul Antonio Peña Flores, Secretary.
PRESIDENTIAL HOUSE: San Salvador, on the fifth day of December in 1991.
ALFREDO FELIX CRISTIANI BURKARD, President of the Republic.
Jorge Martinez Menendez, Deputy Minister of the Interior.
Charge of the Minister's Office.
TOMO OJ No. 242 No. 313 DATE: December 21 1991. REFORMS
(1) DL No. 191, 27 FEBRUARY 1992; OJ No. 50, T. 314, 13 MARCH 1992
(2) DL No. 591, 7 JULY 1993;
OJ No. 135, T. 320, 19 JULY 1993
(3) DL No. 74, 17 JULY 2003; OJ No. 149, T. 360, 15 AUGUST 2003.
(4) DL No. 925, 20 DECEMBER 2005; OJ No. 26, T. 370, 7 FEBRUARY 2006 Authentic Interpretation
DL No. 963, 15 FEBRUARY 2006; OJ No. 49, T. 370, 10 MARCH 2006 (Art. 51) DECREE OBSERVED
DL No. 276, 11 FEBRUARY 2010, OJ No., T., DE 2010. UNCONSTITUTIONALITY
THE CONSTITUTIONAL CHAMBER OF THE SUPREME COURT, BY RESOLUTION 120-2007 / 123- 2007, declared unconstitutional ART. 119 ORD. 2nd. And 3rd. Of this Act; RAPE BY THE ARTS. 2, 11 and 144 CN., DUE TO THE RIGHT TO RESTRICT TO GO AND DEFENSE, AS A RESULT IN THE EXECUTIVES LAWSUITS FOR RECOVERY OF A MUNICIPAL TAX CREDIT, AS TO THE EXCEPTIONS AND THE APPEAL AND GOVERN BY THE COMMON LAW. (ROM / 29/10/12)
LM / NGLC 27-03 / 06