Source: https://www.global-regulation.com/translation/el-salvador/3368727/tax-law-economic-activity-in-the-municipality-chiltiupn-department-of-liberty.html
Timestamp: 2019-02-16 06:03:30
Document Index: 692817674

Matched Legal Cases: ['Art. 1', 'Art. 4', 'Art. 8', 'Art. 90', 'Art. 23', 'Art. 30', 'Art. 42', 'Art. 43']

Machine Translation of "Tax Law Economic Activity In The Municipality Chiltiupán Department Of Liberty." (El Salvador)
Tax Law Economic Activity In The Municipality Chiltiupán Department Of Liberty.
Original Language Title: LEY DE IMPUESTOS A LA ACTIVIDAD ECONÓMICA DEL MUNICIPIO CHILTIUPÁN, DEPARTAMENTO DE LA LIBERTAD.
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-chiltiupan-departamento-de-la-libertad/archivo_documento_legislativo
INDEX LEGISLATIVE DECREE No. 267
III.- Rate of Excise Taxes of the Municipality of Chiltiupán and current reforms, contain taxes that no longer meet the current needs of the municipality, so it is appropriate to amend the fee.
IV.- That is convenient to the interests of the Municipality of Chiltiupán, Department of La Libertad, enact a new law to update the current tax rate in order to get a better revenue from the application of that law, for benefit of its citizens and contributing to local development.
in exercise of its constitutional powers and initiative of the Municipal department of La Libertad Council Chiltiupán. DECREES
THIS TAX LAW ECONOMIC ACTIVITY IN THE MUNICIPALITY OF Chiltiupán DEPARTMENT OF LIBERTY
Art Object of the Act . 1. This Act is to establish the regulatory framework and legal procedures required the municipality to exercise and develop their taxing powers in matters of municipal taxes, in accordance with Article 204 of the Constitution of the Republic || | 2
and Art. 1 and 2 of the Municipal Tax Code.
Art. 4. It will be an active subject of the municipal tax liability, the Municipality of Chiltiupán, in its capacity as creditor of the respective taxes. Taxpayer
LEGISLATIVE INDEX Art. 8. For the purposes of payment of the taxes imposed, it is understood that the tax period or fiscal year starts on January 1 and ends on December 31, except for those activities that your period is classified as special and certain by law.
eLECTRICITY, gAS aND WATER electricity and gas production electric power supply
water Construction Construction Trade Wholesale and retail
Storage related services FINANCIAL ESTABLISHMENTS, INSURANCE AND REAL ESTATE financial activities and auxiliary services of financial intermediation Insurance
sERVICES Real Estate services focusing primarily on companies
Other services Activities not adequately pUBLIC ADMINISTRATION, AGENCIES AND fOREIGN INSTITUTIONS nON-gOVERNMENTAL public administration nongovernmental organizations foreign institutions
for owners of establishments that it has its matrix based in a particular municipality and branches, offices or agencies or any other taxable asset; for the application of taxes corresponding to the womb shall be deducted the amounts applied by the municipalities of understandings operating agencies or branches or any kind of taxable assets, provided that the tax base may be the same for those and for them.
from $ 500.01 to $ 1,000.00 $ 1.50 $ 3.00 more per thousand or fraction over $ 500.00 | || from $ 1,000.01 to $ 2,000.00 $ 3.00 $ 3.00 more per thousand or fraction over $ 1,000.00
from $ 2, 000.01 to $ 3,000.00 $ 6.00 plus $ 3.00 per thousand or fraction over $ 2,000.00 $ 3,000.01 to
from $ 6,000.00 $ 9.00 plus $ 2.00 per thousand or fraction over $ 3,000.00 $ 6,000.01
from $ 18,000.00 to $ 15.00 plus $ 2.00 per thousand or fraction over $ 6,000.00 to $ 18,000.01
from $ 39.00 to $ 30,000.00 plus $ 2.00 per thousand or fraction over $ 18,000.00 to $ 30,000.01
From $ 63.00 to $ 60,000.00 plus $ 1.00 per thousand or fraction over $ 30,000.00 to $ 60,000.01
From $ 93.00 to $ 100,000.00 plus $ 0.80 per thousand or fraction , over $ 60,000.00 to $ 100,000.01
From $ 125.00 to $ 200,000.00 plus $ 0.70 per thousand or fraction over $ 100,000.00
From $ 200,000.01 to $ 300,000.00 $ 195.00 plus $ 0.60 per thousand or fraction thereof, $ 200,000.00 surplus
From $ 400,000.01 to $ 500,000.00 $ 300.00 plus $ 0.40 per thousand or fraction exceeding $ 400,000.00
From $ 500,000.01 to $ 1,000,000.00 $ 340.00 plus $ 0.30 per thousand or fraction over $ 500,000.00 to $ 1,000,000.01
It is authorized the City Council to officially close accounts when bona fide evidence that a natural or legal person has ceased to be subject to payment under this Act. This closure will be from the date determined by the City Council pursuant to Art. 90 ordinal 7 of the Municipal Tax Code.
LEGISLATIVE INDEX Art. 23. Payment can be made by the taxpayer, by the legal representative or a third party, in the latter case, the third legal subrogation rights of the creditor.
MULBERRY AND OTHER REGULATIONS
Mora Effect of Art. 30. It is understood that the taxpayer falls in arrears in the payment of taxes, when not carried the same and elapse within more than sixty days without verifying such payment; these taxes not paid on the conditions set forth in this provision will cause a default interest to the date of its equivalent cancellation at market interest for debts incurred by the business sector, from the day after the conclusion of the regular session payment.
The penalty is a fine equal to 5% of the undeclared tax and may never be less than ¢ 25.00. If the taxpayer proves no ability to pay the applicable fine will be
of ¢ 25.00 or the equivalent in dollars of the United States of America.
The penalty is 20% of the tax declared after the deadline for each month or part month that has elapsed since the date on which ended the deadline for filing until the day he presented can not be less than ¢ 25.00. If not lead to pay tax, the penalty will be of ¢ 10.00 or the equivalent in dollars of the United States of America.
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.
LEGISLATIVE INDEX 2nd information or notices to the municipal tax administration that appropriate legal or administrative provisions ordered.
And Procedure Art. 42.- appeal to be admitted to the City Council, which shall be brought before the competent official, within three days after notification of
according to the assumptions and procedures for the same have been established in Article 123 and following of the General Tax Law Municipal. TITLE VI CHAPTER I
Final Provisions Art. 43. By the taxes paid to the Municipality of Chiltiupán will be a surcharge of 5% will serve for the celebration of civic festivals and patron of the municipality.
GIVEN IN THE BLUE ROOM OF THE LEGISLATIVE PALACE: San Salvador, on the seventeenth day of January in the year two thousand and thirteen.