Source: https://www.global-regulation.com/translation/el-salvador/3368220/law-of-tax-to-the-economic-activity-of-the-municipality-of-polors%252c-department-of-the-union.html
Timestamp: 2018-11-13 20:00:48
Document Index: 298424974

Matched Legal Cases: ['Art. 1', 'Art. 4', 'Art. 14', 'Art. 20', 'Art 26', 'Art. 35']

Machine Translation of "Law Of Tax To The Economic Activity Of The Municipality Of Polorós, Department Of The Union." (El Salvador)
Law Of Tax To The Economic Activity Of The Municipality Of Polorós, Department Of The Union.
Original Language Title: LEY DE IMPUESTOS A LA ACTIVIDAD ECONÓMICA DEL MUNICIPIO DE POLORÓS, DEPARTAMENTO DE LA UNIÓN.
Read the untranslated law here: http://www.asamblea.gob.sv/eparlamento/indice-legislativo/buscador-de-documentos-legislativos/ley-de-impuestos-a-la-actividad-economica-del-municipio-de-poloros-departamento-de-la-union/archivo_documento_legislativo
1. Decree No. 790 the Legislative Assembly of the Republic of EL SALVADOR, considering: I.-that the articles 133 paragraph 4, 203 paragraph 1 ° and 204 paragraph 6 of the Constitution and article 2 of the Act General tax Municipal, are established general principles so municipalities exercise its initiative of law, thus developing their tax rate and proposing it to consideration of this organ of State.
III.-that the rate of local taxes of the municipality of Polorós and its current reforms, contain taxes that already do not respond to the current needs of the municipality, so it is convenient to modify this rate.
IV.-that is suitable to the interests of the municipality of Polorós, Department of the Union, to enact a new law that updates the current tax rate, in order to obtain a better from revenue from the application of this law, for the benefit of its citizens thus contributing to local development.
Therefore, use of his constitutional powers and at the initiative of the City Council of Polorós, Department of the Union and of the deputies Alberto Armando Romero Rodríguez, Fernando Gutiérrez Umanzor and Marcos Salazar.
DECREES, as follows: law of taxes to the activity economic POLORÓS municipality, of the Department of LA UNION title I provisions General Chapter unique object of the law article 1.-La present law aims to establish the regulatory framework as well as legal procedures requiring the municipality to exercise and develop tax authority of local taxes , in accordance with article 204 of the Constitution of the Republic and Art. 1 and 2 of the General tax law Municipal.
Assets of the tax obligation Art. 4 subject. -Be active subject of the tr ibutaria municipal obligation, Polorós municipality, in its capacity as creditor of the respective taxes.
Title II of the obligation tax chapter I of the fact generator and the BASE tax fact generator article 9.-is established as fact generator, all economic activity that takes place in the municipality, according to the following classification: activity SECTOR agricultural agriculture livestock other farming exploitation of mines and QUARRY extraction of metallic and non-metallic mineral products manufacturing industries food except drinks beverages and tobacco Textiles, clothing and leather industries of wood, Cork and paper making chemicals manufacture of non-metallic mineral products manufacture of metallic mineral products manufacture of machinery, equipment, accessories and supplies other manufacturing electricity, GAS and water light transport equipment manufacturing and electric strength water 4 gas production building construction trade commerce to the wholesale and to the smaller hotels , Restaurants and similar hotels and similar restaurants and similar transport, storage and communications transport and storage communications establishments financial, insurance and real estate finance related services and services auxiliary to financial intermediation insurance real estate services services focused mainly on companies other services activities not well specified public administration, agencies not governmental and institutions foreign administration public non-governmental organizations foreign institutions in the case of owners of establishments that have a municipality-based matrix determined and branches, offices or agencies or any taxable assets elsewhere; for the application of the tax corresponding to the matrix, be deducted the amounts applied by the municipalities of understandings in which operating agencies or branches or any type of taxable assets, always the tax base is the same for those and for these.
6 table of taxation to economic activities developed in the municipality if the asset tax is: monthly tax: up to $500.00 will pay a fixed $1.50 from $500.01 to $1,000.00 $ rate 1.50 more $3.00 per thousand or fraction over $500.00 $1,000.01 to $2,000.00 $3.00 over $3.00 per thousand or fraction over $1,000.00 of $2, 000.01 to $3,000.00 $6.00 more $3.00 per thousand or fraction over $2,000.00 $3,000.01 to $6,000.00 $9.00 more $2.00 by thousand or fraction over $3,000.00 $6,000.01 to $18,000.00 $15.00 more $2.00 per thousand or fraction, over to $6,000.00 $18,000.01 to $30,000.00 $39.00 more $2.00 per thousand or fraction, over to $18,000.00 of $30,000.01 to $60,000.00 $63.00 more $1.00 per thousand or fraction, over a $30,000.00 from $60,000.01 to $100,000.00 $93.00 more $0.80 per thousand or fraction, over to $100,000.01 $60,000.00 to $200,000.00 $125.00 more $0.70 per thousand or fraction over to $200,000.01 $100,000.00 to $300,000.00 $195.00 more $0.60 per thousand or fraction, surplus to $200,000.00 from $300,000.01 to $400,000.00 $255.00 more $0.45 per thousand or fraction, over to $300,000.00 $400,000.01 to $500,000.00 $300.00 more $0.40 per thousand or fraction, over to $400,000.00 from $500,000.01 to $1,000,000.00 $340.00 more $0.30 per thousand or fraction, over $500,000.00 of $1,000,000.01 onwards. $490.00 $0.18 per thousand or fraction, over $1,000,000.00 liquor factories
7. Title III of the MUNICIPAL tax administration, responsibilities of officials and obligations LOS taxpayers chapter I powers and duties of the Administration tax MUNICIPAL powers of Control Art. 14.-La municipal tax administration through its officers and employees appointed or delegated for such purpose, will have the powers of control, inspection, verification and investigation of taxpayers or responsible to and comply with the obligations laid down in this Act in accordance with the procedures laid down in articles 82 and 89 of the General tax law, Municipal. All information provided is strictly confidential.
8 chapter III obligations formal taxpayers duty of information article 17.-everything proprietary or commercial, industrial establishments or any other activity, legal representative is required to give notice in writing to the municipality, on the date of the opening of the establishment or activity concerned over not later than thirty days after the date of opening , for the purposes of its rating.
Duty of notice 18 article. -Any natural or legal person subject to the payment of municipal taxes, must give notice to the municipality, of the closure, transfer, change of address and of any other fact which has as a consequence the cessation or variation of this tribute, within thirty days of the fact that it is. The breach of this obligation will be responsible for the subject of payment of such tax, unless they have been covered by the buyer, in case of transfer.
9 Chapter IV SOLVENCY MUNICIPAL solvency Municipal Art. 20.-any person natural or legal has the right to apply for any pending their corresponding municipal creditworthiness, which will be issued in simple paper free of all municipal tax, extended with the formalities expressed in article 101 of the Municipal Code.
10 deadline to pay article 24.-the payment must be cash over not later than thirty days after made the qualification of the operative event of the tax liability, before the Municipal Treasury, or through another mechanism set up by the City Council and in accordance with the provisions of the Arts. 33 and 83 of the Municipal General tax law and article 89 of the Municipal Code.
Chapter III of the compensation operation of the compensation Art 26.-When this town and a contributor to it, be reciprocal debtors each other, be able to operate among them, compensation that extinguished both debt up to the limit of the minor in the cases and with the requirements provided for in articles 40 and 41 of the General tax law, Municipal.
11 Chapter V of LA MORA and other regulations effect of the Mora article 30.-it means that the taxpayer falls in arrears in the payment of taxes, when it commits no it and fails to spend a period of more than sixty days without verifying such payment; These taxes not paid under the conditions indicated in this provision will cause a moratory interest until the date of its equivalent to the market interest cancellation for debts incurred by the commercial sector from the day following the conclusion of the regular payment.
12 chapter II of contraventions contraventions to the obligation to declare and sanctions corresponding article 33.-configure contraventions to the obligation of declaring the municipal tax administration tax: 1° omit the tax declaration.
Contraventions to the obligation to allow Control by the Municipal tax administration and sanctions corresponding Art. 35-constitute contraventions with respect to the obligation to allow control by the municipal tax administration: 13 1 ° refuse, resist or deny control by the municipal tax administration. The penalty that is 0.50% of the declared assets and will never be less than ¢ 50.00 nor more than ¢ 10,000.00 or its equivalent in dollars of the United States of America. If however the application of that penalty, the taxpayer persists in negative or in opposition, the punishment will be the closure of the establishment, which will be lifted immediately access that allow the control; and, 2 ° hide or destroy history, goods, documents or other means of proof. The applicable penalty shall be equal to the of the preceding paragraph, without prejudice to criminal proceedings to give place.
Contraventions to the obligation to inform and sanctions for article 36.-configure contraventions to the reporting obligation: 1° refuse to supply information as required by the municipal tax administration, regarding facts that the taxable person is obliged to know, regarding their own activities or of third parties;
2° omit information or notices to the municipal tax administration the legal or administrative provisions ordering; and, 3° providing false or incomplete reports to the municipal tax administration. In the aforementioned cases the applicable fine shall be indicated in the first paragraph of the preceding article.
14 performances of the Municipal tax administration regarding the crime tax article 39.-without prejudice to punish acts that constitute contraventions tax municipal, if those same facts and others in the opinion of the municipal tax administration, do presume the existence of a tax crime, by which the Municipal Treasury is injured. That Administration will practise the relevant administrative investigations to ensure the collection and preservation of evidence and the identification of participants in such crimes.
Competent article 41.-the Mayor Municipal official or the official authorized for that purpose has jurisdiction to hear contraventions and sanctions regulated in this law, in accordance with the procedure laid down in article 109 et seq. of the General tax law, Municipal.
Title VI chapter I provisions late article 43.-for taxes paid to the municipality of Polorós, will be a 5% surcharge which will be used for the celebration of the patron and civic celebrations of the municipality.
15 die in the Blue Hall of the PALACIO LEGISLATIVO: San Salvador, to the four days of the month of September in the year two thousand fourteen.
Presidential House: San Salvador, the twenty-sixth day of September in the year two thousand fourteen.