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Ordinance On Economic Activities of The Campo Elías Municipality of The State of Merida - With New Classifier of Activities
Ordinance On Economic Activities of The Campo Elías Municipality of The State of Merida - With New Classifier of Activities
STATEMENT OF MOTIVES
The Municipal Council of the Campo Elías Municipality of the State of Mérida, as a Legislative
and Regulatory entity of Municipal policies, has as its primary objective to comply with and
enforce national, regional and local legal regulations in order to achieve a systematic
improvement in the quality of life of residents. inhabitants of this Municipality,
Due to the above and in accordance with article 95, paragraph 4, of the Organic Law of the
Municipal Public Power, it is the obligation of this Building Body to permanently review the
current Ordinances to achieve harmony in each of the social, economic, fiscal, educational
among others.
In this sense and after an exhaustive review of the Ordinance on Economic, Industry,
Commerce, Services and Similar Activities of the Campo Elías Municipality, Mérida State, it
has been determined that article 99 of the same contravenes economic principles, financing
and essential elements of the current national Tax regulations, so it is urgent to adapt the
aforementioned article, in terms that do not harm the State, much less the taxpayer, which
consequently is the same people; and generate dynamic regulations framed in the
Constitution of the Bolivarian Republic of Venezuela and attached to the economic and social
realities of the Municipality, the State and the Country.
Given the need to maximize the use of the resources obtained by the Mayor's Office of the
Campo Elías Municipality obtained through its own financing sources such as the levy of taxes
that by constitutional jurisdiction were granted to these territorial political entities. The citizen
mayor of the Campo Elías Municipality, representing the voice of the people, with a
democratic tradition and leading participation in the processes linked to the exercise of
efficient government, makes the formal request to the Municipal Council of the Campo Elías
Municipality of the state of Mérida, as a legislative entity, promoter and regulator of local public
policies, of a partial reform of the ordinance on economic, industrial, commerce, services and
similar activities of the Campo Elías municipality of the state of Mérida in its article ninety-nine
(99) which uses the aliquots for economic items and items that must be paid by taxpayers
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domiciled in this jurisdiction.
It should be noted that we invoke article 133 of the Constitution of the Bolivarian Republic of
Venezuela in which every citizen must and is obliged to contribute to the public responsibilities
of the State. The reform of said article was made through a detailed study in which it deprived
the principle of fair distribution of the burdens of taxpayers residing in our municipality, a
principle contemplated in article 316 of our Magna Carta.
Likewise, we ensure that those taxpayers who are less favored in their economic and
contributory capacity are not affected in their financial sphere by the monetary amounts that
they must pay to the municipal treasury. We believe that the political situation and the
economic crisis that our country is experiencing are unavoidable variables that must be taken
into account in the process of liquidation and determination of the tax burdens of social actors
and were the basis for our proposal. However, we understand that the processes of
contraction of the productive apparatus, the loss of purchasing power, intrinsic speculative
processes and the processes of inflation and stagflation that our country has been
experiencing for the last five years, make those responsible for managing municipal public
resources incorporate into their annual budget sources of financing other than the usual
transfers made from the central power.
However, just as it is the citizen's responsibility to comply with the heavy tax burdens
established by the Venezuelan State for the natural and legal persons of our country, it is
necessary to raise awareness among the people who have elected us for this laudable work,
about the duty to contribute to the municipal charges by virtue of the fact that the results
resulting from tax collection are reliably reflected in the quality of services and improvements
to communities and localities.
Likewise, our unavoidable commitment is to invest the resources from tax collection in the
satisfaction of public needs, that is, the provision of public goods and services, as well as to
reduce bureaucratic burdens in order to do so. contribute to the growth and development of
our municipality
The study and the proposal resulting from the research were made with the guarantee of,
firstly, not affecting the assets of the taxpayer, wanting them to remain in the municipality for a
long time, and secondly, shielding the resources of the municipal treasury in the long term and
guaranteeing that through this partial reform, the public assets of our jurisdiction are not
dented.
Therefore, we submit for consideration by this appeal body the reform of article 99, for which
the new classifier of items proposed for the process of determination and settlement of the
Tax on Economic Activities is annexed, in another known as Industry Patent and Trade.
First Article : Article 99 of the Ordinance is reformed, which was worded as follows: TITLE IX.
TRANSITORY DISPOSITIONS.
Article 99. The classifier of economic activities is approved, which as an annex will be
published in the municipal gazette, and is part of this Ordinance.
Article 99. The new classifier of economic activities is approved, which as an annex will be
published in the municipal gazette, and is part of this Ordinance which will read as follows:
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CLASSIFIER OF ECONOMIC ACTIVITIES, INDUSTRY, TRADE,
SERVICES OR SIMILAR NATURE OF THE CAMPO ELÍAS MUNICIPALITY. (ANNEX “A”)
Minimum
Activity annual
Activity Aliquot (%)
code taxable
amount
Industries (extraction, manufacturing, (UT)
Bouquet
processing, confection, processing,
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packaging, etc.)
Activity
Cattle slaughter, preparation and preservation
01-01 of meat 16 0,35
01-02 sausage factory 6 0,3
01-03 dairy factory 6 0,3
01-04 Ice Cream Factory 5 0,3
Packaging and Preservation of Fruits and
01-05 Legumes 5 0,3
Second Article: This reform will come into force as of the First (1st) of January of the year
Two Thousand and Fourteen (2014).
Third Article: With the entry into force of the Present Partial Reform, the Classifier of
Economic, Industry, Commerce, Services or Similar Activities of the Campo Elías municipality
(Annex A), published in Extraordinary Municipal Gazette No. 1,101 dated January 16, 2013.
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PARTIAL REFORM OF THE ORDINANCE ON ECONOMIC ACTIVITIES, INDUSTRY, TRADE, 4
SERVICES AND SIMILAR NATURE OF THE CAMPO ELÍAS MUNICIPALITY, MÉRIDA STATE, WHICH INCLUDES THE
REFORM
PART OF ARTICLE No. 99, OF DECEMBER 31, 2013, AND ITS ACTIVITY CLASSIFIER
ECONOMIC DEVELOPMENTS OF INDUSTRY, COMMERCE, SERVICES OR SIMILAR NATURE OF THE CAMPO ELÍAS
MUNICIPALITY
MERIDA STATE.
CONTENT Articles
TITLE I
GENERAL DISPOSITION
1 AND 2
TITLE II
OF THE LICENSE OF ECONOMIC ACTIVITIES
CHAPTER I
THE PROCEDURE FOR APPLYING AND OBTAINING THE LICENSE
3 TO 11
CHAPTER II
OF THE MODIFICATIONS OF THE ECONOMIC ACTIVITIES LICENSE
12 TO 20
TITLE III
THE TAX ON ECONOMIC ACTIVITIES
CHAPTER I
OF THE TAXABLE EVENT 21 TO 23
CHAPTER II
OF THE TAX BASE 24 TO 27
CHAPTER III
PASSIVE PERSONS 28 and 29
CHAPTER IV
30 TO 32
OF THE PERMANENT ESTABLISHMENT AND THE FIXED BASE
CHAPTER V
TAX CALCULATION 33 TO 38
CHAPTER VI
FROM THE TAX RETURN 39 TO 44
CHAPTER VII
45 TO 51
OF PAYMENT
TITLE IV
FROM INCENTIVES TO THE EXERCISE OF ECONOMIC ACTIVITIES
CHAPTER I
52
OF EXEMPTIONS
CHAPTER II
53 TO 55
OF EXEMPTIONS
CHAPTER III
56 TO 61
OF THE SALES
TITLE V
OF FISCAL AND ADMINISTRATIVE CONTROL
CHAPTER I
FROM THE TAXPAYER REGISTRY 64 TO 64
CHAPTER II
65
OF THE INSPECTION POWERS
CHAPTER III
66 TO 69
OF THE INSPECTION PROCEDURE
CHAPTER IV
70
OF THE SANCTIONING ADMINISTRATIVE PROCEDURE
CHAPTER V
71
OF NOTIFICATIONS
TITLE VI
OF THE PRESCRIPTION
72 TO 74
TITLE VII
OF SANCTIONS
75 TO 94
TITLE VIII
OF THE RESOURCES
95 TO 96
TITLE IX
TRANSITORY DISPOSITIONS
97 TO 102
TITLE
FINAL PROVISIONS 103 TO 105
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ACTIVITY CLASSIFIER 5
The Municipal Council of the Campo Elías Municipality of the State of Mérida, in accordance
with article 175, of the Constitution of the Bolivarian Republic of Venezuela, according to the
powers conferred on it by articles 52 paragraph 1, 92 and 95 paragraphs 4 of the Organic Law
of the Municipal Public Power; and articles 111, 114, 118 and 119 of the Ordinance on the
Parliamentary Regime of the Campo Elías Municipality of the state of Mérida, sanctions the
following:
TITLE I
GENERAL DISPOSITION
Article 1 . The purpose of this Ordinance is to regulate the tax on economic activities of
industry, commerce, services or of a similar nature that are carried out in or from the
jurisdiction of the Campo Elías Municipality of the State of Mérida, as well as the License to
exercise such activities.
1. Tax: The tax that taxes the exercise of the economic activities provided for in this
Ordinance.
2. Rate: The tax whose purpose is the direct compensation for a service provided by the
Municipality.
3. License: Permission to carry out an activity.
4. Economic Activity: Any activity that involves the self-management of means of
production and human resources, or one of these, with the purpose of intervening in
the production or distribution of goods or services.
5. Industrial Activity: Any activity aimed at producing, obtaining, transforming or perfecting
one or more natural products or products previously subjected to another preparatory
industrial process.
6. Commercial Activity: Any activity that has as its objective the circulation and distribution
of products, goods and services between producers, intermediaries and consumers,
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and in general, that activity constituted by acts defined subjectively and objectively as
acts of commerce by commercial legislation.
7. Service Activity: Any activity aimed at satisfying the needs or conveniences of
consumers or users through a provision in exchange for consideration.
8. Activity of a similar nature: Any other activity that cannot be considered industrial,
commercial or services, which involves an economic activity according to the provisions
of this Ordinance.
TITLE II
OF THE LICENSE OF ECONOMIC ACTIVITIES
CHAPTER I
THE PROCEDURE FOR APPLYING AND OBTAINING THE LICENSE
Article 3. Any natural or legal person who intends to carry out economic activities of industry,
commerce, services or of a similar nature, usually in the jurisdiction of the Campo Elías
Municipality, will require prior authorization from the Municipal Treasury Directorate.
Article 4. The authorization referred to in the previous article is called the Economic Activities
License and will be issued by the Municipal Treasury Directorate, for each premises or
establishment located in the jurisdiction of the Campo Elías Municipality, through a document
that must be displayed in a visible place. of the establishment.
Sole Paragraph : For the purposes of this article, the same premises are considered to be
two (2) or more contiguous properties with internal communication, as well as the various
floors or plants of a property that exploit the same branch of activity, provided that current
urban planning regulations allow it.
Article 5. The application for the Economic Activities License does not authorize the
interested party to start activities, nor does it exempt the offender from the sanctions provided
for in this Ordinance.
Article 6. The processing of the license application will incur a fee based on the capital of the
contributing company, according to the following scale:
The Treasury Directorate will not be in the Obligation of return the processing fee
when the Economic Activities License is denied.
Article 7. To grant the Economic Activities License, the Municipal Treasury Department must
request the following information:
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1. The name, personal signature or company name under which the establishment will 7
operate or the activity will be carried out.
2. List of the class or classes of activities to be developed.
3. Exact address of the property where the activity will be carried out, with indication of the
Cadastre number.
4. The social capital, or failing that, the capital invested in the business to be developed.
5. The approximate distance of the establishment from the next educational institutes,
clinics, dispensaries, churches, funeral homes, gasoline pumps and alcoholic beverage
outlets.
6. Any other requirements provided for in this Ordinance or in other legal provisions.
Second Paragraph : Commercial premises and offices located in Shopping Centers will not
have the obligation to present the Use Conformity, as long as the requested use is allowed in
the Shopping Center where the business is intended to be installed.
Third Paragraph : In those activities for whose operation the laws or regulations require the
prior obtaining of a permit from some national or regional authority, the application for an
Economic Activities License will not be admitted without due proof of having obtained said
permit. Exceptionally, in those cases in which the national or regional authorities require, for
the issuance of the permit in question, the presentation of the Economic Activities License, the
Municipal Treasury Directorate will issue a reasoned act through which its agreement is
expressed. with the requested License.
Fourth Paragraph : Once the request is received, the Municipal Treasury Directorate will
proceed to list it in order of receipt, recording the date and will issue a receipt to the interested
party, indicating the number and the opportunity in which they will be informed about their
request.
Article 8. With the request and other information produced, the file will be formed, but if it is
found that it does not satisfy the requirements demanded in Article 7, it will not be admitted
and will be returned to the petitioner, along with the pertinent observations within ten (10)
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days. business hours following receipt. Once the requirements have been completed or the 8
causes that motivated the return have been clarified, the corresponding course of action will
be given to the request. The decision to grant or deny the license will be duly motivated and
notified to the applicant. What is regulated in this article will also be applicable to the cases
provided for in Chapter II of this title.
Article 9. The Economic Activities License authorizes the carrying out of the activities
indicated therein, under the conditions indicated by the Municipal Treasury Department
between six in the morning (6:00 am) and twelve at night (12:00 am), except legal exceptions.
Article 10. The taxpayer who does not wish to continue carrying out economic activity in the
Municipality must request the withdrawal of the Economic Activities License, before the
Municipal Treasury Directorate; attaching the following documents:
Article 11. For the issuance of the Economic Activities License, it is necessary that the
interested parties comply with the municipal regulations on zoning, as well as those relating to
health, hygiene, morality and safety of the population contained in the current legal system.
CHAPTER II
OF THE MODIFICATIONS OF THE ECONOMIC ACTIVITIES LICENSE
Article 12 . The taxpayer who aspires to carry out activities that have not been authorized in
his Economic Activities License, must request, as the case may be, the change or annex of
branch to the Municipal Treasury Directorate. Likewise, any taxpayer who does not carry out
some of the activities authorized in their Economic Activities License may request the
disincorporation of the branch before this same municipal agency.
Sole Paragraph : Commercial premises and offices located in Shopping Centers will not have
the obligation to present the Use Conformity, as long as the requested use is allowed in the
Shopping Center where the business is intended to be installed.
Article 13 . The taxpayer who moves his establishment within the jurisdiction of the Campo
Elías Municipality must request the updating of the data of the Economic Activities License
before the Municipal Treasury Directorate, to which he must attach the original of the
Conformity of Use, issued by the competent municipal authority.
Sole Paragraph : Commercial premises and offices located in Shopping Centers will not have
the obligation to present the Use Conformity, as long as the requested use is allowed in the
Shopping Center where the business is intended to be installed.
Article 14 . The taxpayer, who by virtue of the sale of the goodwill, is transferred the
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Economic Activities License must request the updating of data before the Municipal Treasury
Directorate and attach the following information:
a) Copy of the Identity Card and the Articles of Incorporation of the Commercial Company
or equivalent Associative Contract, depending on whether it is a natural or legal person.
b) Copy of the Goodwill Disposal Document, stating that the transfer of the Economic
Activities License is included.
First Paragraph : The Economic Activities License of commercial, service industrial or similar
establishments that are not solvent due to tax on economic activities may not be assigned or
transferred.
Second Paragraph : Both the seller or transferor and the buyer or transferee of any
commercial establishment or industry are obliged to participate in the operation carried out at
the Treasury Department, within fifteen (15) business days following its registration in the
Commercial Registry. , for the purposes of the change in the corresponding license
Third Paragraph: The purchaser, or any owner, of any of the establishments contemplated in
this Ordinance, will be jointly responsible with its deceased, for the amounts owed to the
Municipality for the concepts provided for in it, without prejudice to the provisions of the Code.
trade.
Article 15. The taxpayer who requires the reissuance of the Economic Activities License must
make the request to the Municipal Treasury Directorate.
Article 16 . The taxpayer who changes his company name must request the update of the
Economic Activities License and attach to his request a copy of the Minutes of the
Shareholders' Meeting or the Board of Directors in which the change of name is recorded.
Article 17 . The taxpayer who intends to provide services for the sale of food or alcoholic or
non-alcoholic beverages, discotheques, bars, entertainment and recreation; as well as anyone
who intends to carry out legal betting activities or any other activities similar to those
mentioned after 12:00 am, must apply to the Municipal Treasury Department for the Hours
Extension License.
First Paragraph: The processing of the Hours Extension License will cause an annual rate of
five Tax Units (5 UT) per hour for establishments that sell alcoholic beverages, and two Tax
Units (2 UT) per hour in other cases. In any case, the Hours Extension License will not exceed
four (4) hours per day.
Second Paragraph : The Hours Extension License will be valid for one (1) year and its
granting will be subject to the provisions of this Ordinance and other applicable provisions. In
both cases, taxpayers must obtain approval from the Municipal Engineering Directorate in
which it will be determined that they comply with the provisions of the Ordinance on noise
pollution.
Third Paragraph : The application to obtain the Hours Extension License does not authorize
the interested party to start their activity outside the hours established in article 9, nor does it
exempt the offender from the sanctions provided for in this Ordinance.
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0
Article 18. The taxpayer who obtains the Hours Extension License must display it in a visible
place in the establishment.
Article 19 . The Municipal Treasury Department will authorize or deny the requests regulated
in this Chapter by reasoned decision within fifteen (15) business days following receipt of the
request.
Article 20. The Economic Activities License must be renewed annually, and the taxpayer must
make the corresponding request on the forms that the Municipal Treasury Directorate will
provide for this purpose, within the first fifteen (15) days of the month of January of each year,
or at any time. defect within fifteen (15) days following the moment the license expires, whose
service will cause a fee equivalent to fifty percent (50%) of that established in Article 6 of this
Ordinance.
TITLE III
THE TAX ON ECONOMIC ACTIVITIES
CHAPTER I
OF THE TAXABLE EVENT
Article 21 . The taxable event of the Tax on Economic Activities is constituted by the habitual
exercise in or from the jurisdiction of the Campo Elías Municipality, of one or more of the
economic activities of industry, commerce, services or of a similar nature.
Article 22 . The habitual exercise of the taxed activity must be understood as the frequent
development of facts, acts or operations of the nature of the activities covered by the tax
established in this ordinance, within the fiscal year in question. Habituality is determined by
the nature of the activity that gives rise to the taxable event.
Article 23 . For the purposes of this Ordinance, territoriality refers to the spatial scope of the
Campo Elías Municipality where the economic activities of industry, commerce, services or a
similar nature are carried out, which give rise to the event generating this tax.
For the purposes of determining the realization of a taxable event, the following rules will be
taken into account:
1. If the person carrying out the activity has establishments or headquarters located in the
Municipality, even if they have agents or sellers, who travel to other municipal
jurisdictions offering the products or activities they carry out. In this case, any activity
carried out and the economic movement it generates must refer to the establishment
located in the Campo Elías Municipality, and the municipal tax will be paid to it.
2. If the person carrying out the activity has establishments or headquarters located in the
Campo Elías Municipality, and also has headquarters or establishments in other
Municipalities, or if he has correspondents in those companies that serve as agents,
sellers or representatives, the activity carried out will be divided accordingly. to impute
to each headquarters or establishment the activity and economic movement generated
in the respective jurisdiction, and in the Campo Elías Municipality the tax must be paid
for the activity and on the amount of the economic movement imputed to the
headquarters or headquarters located in this jurisdiction. In the latter case, for the
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imputation of the exercise of the activity and the determination of the amount of the 1
economic movement corresponding to the headquarters or establishments located in
this Municipality, the way of billing and accounting for the operations and other relevant
aspects will be taken into account. for this purpose.
3. When the activity is carried out, part in the jurisdiction of the Municipality and part in the
jurisdictions of another or other Municipalities, the portion of the tax base coming from
the exercise of the activity carried out in each Municipality will be determined. In this
case, the elements representative of the declared economic movement and the amount
paid by tax in another or other municipal entities, for economic activities of industry,
commerce, services or of a similar nature generated by the exercise of the same
activity, will not be declared. all of which will be demonstrated before the mayor's office
at the time of making the declaration provided for in this Ordinance.
Sole Paragraph. When it comes to the exercise of activities consisting of the execution of
works or the provision of services, which must be carried out in jurisdictions of the Campo
Elías Municipality by those who do not have their headquarters in this jurisdiction, nor do they
act through representatives or commission agents but directly, It will be considered that the
taxable event has occurred in the jurisdiction of this Municipality, and consequently the tax
caused must be paid in this Municipality.
CHAPTER II
OF THE TAX BASE
Article 24. The tax base for self-determination, and/or ex officio determination of the tax, will
be the amount of gross income received during the fiscal year in which the event generating
the tax occurs.
Article 25 . Gross income is understood as all proceeds and flows that a natural or legal
person, entity or community that constitutes an economic unit and has its own assets receives
in a habitual, accidental or extraordinary manner, for the habitual exercise of activities subject
to this tax. , provided that their origin does not entail the obligation to return them, in money or
in kind, to the people from whom they were received or from a third party and that they are not
the result of a loan or a similar contract.
Article 26. The calculation basis for determining the amount of the tax for the respective fiscal
year will be based on the following elements:
a) For industrial, commercial, related service or similar establishments: The amount of
their gross income is the product of their sales or other operations of a commercial
nature.
b) For those who carry out financial intermediation activities, it consists of collecting
resources for the purpose of granting credits or financing, including the money desk,
universal banking and exchange house, as well as other banking, capitalization,
savings and loan operations: The amount of gross income resulting from credit
intermediation of typically banking operations and other operations, in accordance with
the provisions of the General Law of Banks and Other Financial Institutions.
c) For the insurance company: The amount of premiums collected net of refunds , the
product of its investments, the participation of reinsurers' profits, commissions paid by
reinsurers, claims rescues and other payments for service.
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d) For reinsurance companies: The amount of the retained premium (Accepted premium, 2
less Backdated premium), net of refunds, plus the proceeds from the exploitation of
their goods and services.
e) For commission agents, brokers and brokerage companies: income from commissions
received and the product from the exploitation of their goods and services.
Article 27. The following concepts are excepted from the calculation base:
First Paragraph: In the case of the service provider, the reimbursable expenses are part of
the taxable base of the tax, unless the following assumptions occur:
1. That the amount of reimbursement of the expenses incurred by the service provider
has been made on behalf or by mandate of the recipient of the services, according to
the contract.
2. That such reimbursements be recorded in such a way that they are excluded from the
company's ordinary billing.
3. That such reimbursable expenses do not include the value of the consideration for the
service.
Second Paragraph : In the case of commission agents, consignees and agents, the gross
income they receive is part of the taxable base of the tax, unless the following assumptions
occur:
1. That the products, goods or services marketed by the commission agent, agent or
consignee are identified with insignia, signals, logos or any other distinctive or
characteristic that indicates belonging to the commission agent, consignor or principal.
2. That the agent, consignee or commission agent does not have the obligation to
respond to the consumer or user for the imperfections or irregularities presented by the
goods or services provided, but rather such obligation corresponds to the
commissionor, consignor or principal.
3. That from the accounting record of the income received by the commission agent,
consignee or agent, it is clear that the only thing he receives as gross income for
himself is the amount of the commission or percentage for the marketing of the goods
or provision of the services owned by the commission agent. , consignor or principal.
CHAPTER III
PASSIVE PERSONS
Article 28 . Any natural or legal person who habitually carries out economic activities of
industry, commerce, services or of a similar nature within the jurisdiction of the Campo Elías
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Municipality is a taxpayer, regardless of whether or not he or she holds the Economic
Activities License provided for in this Ordinance.
Sole Paragraph. Taxpayers are considered to be consortia or any other form of associations,
collectivities or entities built between natural persons, between legal persons or between
them, and those that constitute an economic unit for the purposes of carrying out lucrative
activities that carry out activities in the jurisdiction of the Campo Elías Municipality. The unity is
not altered by the fact that the members of the consortium retain their personality and legal
independence.
For the purposes of this ordinance, Consortiums are considered to be business groups,
constituted by legal entities, whose purpose is to carry out a specific economic activity jointly.
Article 29. The acquirers of goodwill, as well as the acquirers of the assets and liabilities of
companies or collective entities with or without legal personality, are jointly and severally
liable.
CHAPTER IV
OF PERMANENT ESTABLISHMENT AND FIXED BASE
Article 30. It is considered that an economic activity is carried out in the jurisdiction of the
Campo Elías Municipality, when it is carried out through a permanent establishment or fixed
base located in its territory.
Article 31. Permanent establishment for the purposes of this Ordinance is understood to be a
fixed place of business in or from which a natural person, legal entity, entity or group carries
out all or part of its economic activity in the jurisdiction of the Campo Elías Municipality.
Article 32. A fixed base is understood to be a place regularly available to perform professional
services by the taxpayers of this tax.
CHAPTER V
TAX CALCULATION
Article 33. The amount to be paid for the tax regulated in this Ordinance will be constituted by
an amount of money calculated by applying the rate corresponding to each economic activity
of industry, commerce, services or of a similar nature, established in the Classifier of
Economic Activities. (annex “A”), on the respective tax base. This calculation must be made by
the taxpayer based on their quarterly gross income.
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Sole Paragraph : In the event that the taxpayer carries out an activity that constitutes 4a
taxable event but is not expressly included in any of the groups of this Classifier, it must in all
cases be taxed according to the rate that corresponds to the group that most closely
resembles the characteristics of the activity actually carried out.
Article 34. The Classifier of Economic Activities (Annex “A”), is an integral part of this
Ordinance, is a catalog of commercial, industrial, service or similar activities that could be
carried out in the jurisdiction of the Campo Elías Municipality, to which assigns them an
identification code, a rate that will be applied to the tax base corresponding to that branch and
a taxable minimum for cases where appropriate.
Article 36 . The taxpayer who carries out activities classified in two or more branches will pay
taxes according to the rate that corresponds to each of them.
When it is not possible to differentiate the portion of income received from each of the taxed
activities, the highest rate will be applied to all income.
Article 37 . When the amount of the tax calculated based on the elements contained in article
33 is less than the minimum taxable amount that is established for each case in the Classifier
of Economic Activities, the taxpayer will pay tax at the minimum taxable amount.
First Paragraph : When the same taxpayer carries out different activities taxed in accordance
with this Ordinance, and all of them cause taxes lower than the minimum taxable amount, this
will be applied to the branch with the highest tax.
Second Paragraph : The taxpayer who carries out an activity that causes a tax higher than
the taxable minimum, and also carries out one or more activities that cause taxes lower than
the taxable minimum, will be taxed according to the corresponding rate for the activities that
exceed the taxable minimum and for the minimum taxable for the activity or activities that
cause taxes lower than this.
Article 38. For the purposes of the ex officio determination of the tax provided for in this
Ordinance, in accordance with the preceding provisions, the Treasury Department will
proceed to carry it out as follows:
1. On a certain basis, with the support of elements that allow direct knowledge of the tax
base.
2. On a presumptive basis, if it is impossible for the Treasury Directorate to obtain the
elements of judgment on a certain basis, either because it is impossible to know the
income obtained or because the taxpayer did not provide them to the Treasury
Directorate and the latter could not obtain them by Yes, alone. In this second case, the
taxpayer will not have the right to challenge the liquidation ex officio, based on facts or
elements that have been hidden or not shown to the Treasury Directorate when
requested by it.
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Sole Paragraph: In any case and for the purposes of obtaining the settlement on 5a
presumptive basis, the Treasury Department may use the procedures it deems appropriate,
including verification through the posting of one or more competent officials, for the period it
deems necessary, and may carry out, based on the information thus obtained, the
determination of taxes for any past period.
CHAPTER VI
FROM THE TAX RETURN
Article 39. Taxpayers obliged to pay the tax established in this Ordinance will present the
declaration to the Municipal Autonomous Service of Socialist Tax Administration of Campo
Elías (SAMATSCE) between the first (01) of January and the thirty-first (31) of March of each
year. sworn in the formats that the administration provides for this purpose, containing the
amount of their sales or gross income obtained in each of the branches they operate, for the
activities carried out in the period between the first (01) of January to the thirtieth. and
December one (31) of the previous fiscal year.
Article 40. The declaration must be presented on the forms that the Treasury Department will
provide for this purpose, accompanied by the following information:
1. Photocopy of the most recently filed income tax return.
2. Photostatic copy of the payment of the first quarter of tax on economic activities,
corresponding to the financial year that begins activities.
Article 41. Taxpayers who do not have one year (01) of activities will prepare the declaration
covering the period between the day of their installation and December thirty-one (31) of the
same year.
Article 42. The Municipal Treasury Directorate will examine the definitive statements received
to verify that the data provided conforms to the conditions under which the Economic Activities
License was granted.
If from the verification referred to in this article, it is verified that the taxpayer declared income
from branches of activity other than those authorized in his License, the Municipal Treasury
Directorate must order the due inspection in order to establish the objections, responsibilities
and sanctions that may apply.
Article 43. The Treasury Directorate will examine the declarations received and to verify the
data provided, it may carry out the investigations it deems appropriate through inspections and
audits, requesting the exhibition of the taxpayer's accounting books and receipts.
Article 44. Any natural or legal person, subject to payment of the patent referred to in this
Ordinance, must keep detailed accounting of their income, sales or operations in accordance
with the requirements of national legislation. The tax returns provided for in this chapter will be
adjusted to said accounting.
2
CHAPTER VII 6
OF PAYMENT
Article 45. The tax calculated in accordance with article 33 will be divided into four (4) equal
installments, and each of them will be paid at the Municipal Fund Receiving Offices during the
corresponding Quarter of the fiscal year.
Once this period has expired, the taxpayer must pay during the following Quarter, with a
surcharge of ten percent (10%) on the overdue amount.
After two (02) Quarters have elapsed without having complied with the payment of the
obligation, the taxpayer must additionally pay default interest equivalent to the average active
rate of the six (6) commercial banks in the country with the highest volume of deposits,
excluding portfolios with preferential interest, and increased by three percent (3%); and the
collection enforcement procedure will begin, which will cease at the moment the taxpayer pays
what is owed plus the costs of the procedure.
The settlement of interest will be made for full months, with fractions thereof not taken into
account for the purposes of its calculation.
Sole Paragraph: For the purposes of allocating the payment against the final tax, the amount
paid as a surcharge will not be taken into account.
Article 46. Taxpayers obliged to pay the reparo rates and fines established by this Ordinance
are obliged to report them to the Municipal Public Treasury offices, within five (5) business
days following the date on which they are incurred. When the taxpayer submits the declaration
outside the indicated period, the Treasury Department will proceed to make its determination
in accordance with the last declaration and the sanction provided for in this ordinance will be
applied.
First paragraph.- The Treasury Department will proceed to determine the tax obligation
through inspection or audit, with the purpose of determining the respective tax for those
companies that do not submit the declaration in a timely manner. Once the tax audit has
begun, it takes precedence over any other tax determination act.
Second paragraph.- The taxpayer who does not comply with the provisions of this Article will
be sanctioned with a fine, in accordance with the provisions of this Ordinance, without
prejudice to the payment of the tax and the corresponding default interest and the execution of
the respective tax credit through jurisdictional means. Interest will be calculated in accordance
with the provisions of the Organic Tax Code.
Article 47. When the taxpayer pays the entire annual estimated tax, within the first month of
the fiscal year in question, he or she will enjoy a discount of ten percent (10%) on the amount
thereof.
Sole Paragraph : The discount established here will not be taken into account for the
purposes of the imputation against the final tax, in which the total amount of the advance
2
payment will be considered paid. 7
Article 48. The taxpayer who begins his activities will pay, during his first year, the amount of
the minimum tax corresponding to the activity carried out for that fiscal year, as an advance
payment of the tax.
Article 49. When, in accordance with article 45, the final tax is greater than the amount of
advance paid, the difference will be paid in one go by the taxpayer before March thirty-one
(31) of the year in which the final declaration is submitted. Once this period has expired
without the taxpayer having satisfied this obligation, he or she must additionally pay default
interest in accordance with the provisions of the Organic Tax Code.
Article 50. If, once the final declaration has been submitted, a final tax is less than the amount
of advance paid, this difference in favor of the taxpayer will be taken as a tax credit and will be
offset with the cancellation of subsequent quarters until said credit is exhausted.
Article 51. Distributors, agents, representatives, commission agents, consignees and people
who carry out activities in the name or on behalf of others, in addition to being obliged to pay
the tax that corresponds to them, must withhold the tax levied on the exercise of their
principals, principals or represented in the act of payment of the gross income without
deducting the commissions or bonuses that correspond to them, and to pay them in the
municipal treasury, within the following three (3) days, even if the taxpayer has not obtained in
the Campo Elías Municipality the license referred to in Article 3 of this Ordinance.
TITLE IV
FROM INCENTIVES TO THE EXERCISE OF ECONOMIC ACTIVITIES
CHAPTER I
OF EXEMPTIONS
Article 52. The following services will be exempt from payment of the Tax established in this
Ordinance:
CHAPTER II
OF EXEMPTIONS
Article 53. The Mayor, with prior authorization from the Municipal Chamber, may fully or
partially exempt from payment of the tax established in this Ordinance, the exercise of the
following activities:
3. Those that correspond to the Economic Development plans of the National or Municipal
Power.
4. Those that pursue social welfare and public charity purposes.
Sole Paragraph : The taxpayer who falls within one of the exemption cases referred to in this
article must send a communication to the Municipal Treasury Directorate, explaining the
reasons and circumstances on which his request is based. The Municipal Treasury Directorate
will issue its opinion and forward the request to the Mayor, who will rule on whether or not the
exemption is appropriate. If in the opinion of the Mayor the exemption is appropriate, he will
request authorization from the Municipal Chamber to grant it, the Municipal Chamber in the
session immediately following the date of receipt of the same, will decide on whether it is
appropriate or not within the following thirty (30) days. It will be deemed approved when they
obtain the favorable vote of two-thirds (2/3) of its members, then the Mayor, upon review of
the file and prior authorization from the Municipal Chamber, will grant the requested
exemption.
1. The name or company name, address and data corresponding to the registration of the
company or firm.
2. The location of commercial or industrial establishments, branches, agencies,
representations and offices of the company, both inside and outside the Municipality.
3. The date on which they started or aspire to start their operations.
4. The capital allocated to the installation and operation of the economic activity in
question, detailing in an inventory the properties, equipment, furniture machinery or
facilities available for exploitation.
5. The articles or products they produce, with expression of their name or commercial
reference and registration, if applicable.
6. Number of workers employed by the company and place of residence.
Article 54. The Mayor, with prior authorization from the Municipal Chamber, may exempt a
percentage that does not exceed thirty percent (30%) of the corresponding tax and for up to a
period of three (3) years to companies that install daycare centers in their premises. children
whose operation is provided for by national legislation.
2
Article 55. The Mayor, with prior authorization from the Municipal Chamber, may exempt from 9
payment of the tax established in this ordinance for up to three (03) years the companies that
settle in the Campo Elías Municipality, generating direct employment for twenty or more
workers residing in the Campo Elías Municipality. Elijah.
CHAPTER III
OF THE SALES
Article 56 . The reductions referred to in this Chapter will be attributable to the taxes
determined in accordance with the provisions of this Ordinance. Therefore, the taxpayer who
carries out two or more activities will enjoy the reduction only with respect to the tax caused by
the activity benefiting from this reduction.
When it is not possible to differentiate the portion of income received from each of the taxed
activities, in which at least one of them is favored with a reduction, the taxpayer will not be
able to use this benefit.
Article 57 . For the purposes of fiscal recognition of the reductions contained in this
ordinance, these must be qualified, approved and subsequently verified by the Municipal
Treasury Directorate.
Article 58 . A reduction of fifty percent (50%) of the amount of the Tax caused by the
provision of hotel services is granted to the taxpayer who owns income derived from the
provision of tourist services, duly registered in the National Tourist Registry. In order to enjoy
this discount, the following requirements will be required:
1. Training and training plan for its workers for the best provision of tourist services.
2. That it has been subject to a classification greater than three stars by the competent
national tourism authority.
3. That at least seventy percent (70%) of the guests spend the night in their facilities.
4. That your accounting shows that the rate regime is per night and not by fraction.
Article 59. A reduction of thirty by twenty-five (25%) of the amount of the tax caused by the
activity of the food products or non-alcoholic beverage industry is granted.
Article 60. A reduction of thirty percent (30%) is granted on the amount of the tax caused by
the retail sale activity of new land transportation vehicles purchased from assemblers or
distributors, whose profit margin or unit price is conditioned by the marketing chain. , from the
producer to the final distributor.
Article 61. No exemptions, exonerations, reductions or other tax benefits may be granted to
the tax established in this Ordinance outside of the cases expressly indicated therein.
TITLE V
OF FISCAL AND ADMINISTRATIVE CONTROL
CHAPTER I
FROM THE TAXPAYER REGISTRY
Article 62. The Municipal Treasury Department has the obligation to create a Taxpayer
3
Registry, in order to determine the quantity, location and characteristics of commercial, 0
industrial, service or similar establishments that regularly operate in the jurisdiction of the
Campo Elías Municipality. .
The Taxpayer Registry must contain, among others, the following data:
1. Taxpayer identification.
2. Type of activity carried out.
3. Location of the establishment.
4. Status of your tax obligations.
Article 63. Every taxpayer who initiates or carries out the activities indicated in article 1 of this
Ordinance must register with this Taxpayer Registry.
Second Paragraph : The registration in the Taxpayer Registry must be permanently updated
and the taxpayer must communicate any modification to the Municipal Treasury Department
within fifteen (15) days following the moment in which the alterations made to any of the data
occur and requirements demanded in Title II, without prejudice to the investigations that the
Municipal Treasury Department deems appropriate to carry out.
Article 64. The Municipal Treasury Directorate must send to the Municipal Comptroller's
Office within the first three (3) months of each year, a list of all registered taxpayers indicating
class, type, address and amount of the tax settled.
CHAPTER II
OF THE INSPECTION POWERS
Article 65. The Municipal Treasury Department will have broad supervisory powers to verify
and demand compliance with the provisions contained in this Ordinance, all in accordance
with the provisions of the Organic Tax Code and other special laws.
First Paragraph: For the purposes of compliance with the provisions of this article, the
Municipal Treasury Directorate will have the necessary officials.
Second Paragraph : The Municipal Treasury Directorate may require the assistance of the
Police, National Guard or any public force when there is an impediment in the performance of
its functions and this is necessary for the exercise of inspection powers.
CHAPTER III
OF THE INSPECTION PROCEDURE
Article 66. When the Municipal Treasury Department supervises compliance with tax
obligations, regardless of whether or not such activity leads to the application of sanctions, it
will be governed by the procedure provided for in the Organic Tax Code.
Article 67. When the Municipal Treasury Department supervises compliance with obligations
of an administrative nature, regardless of whether or not such activity leads to the application
of sanctions, the administrative procedure established in article 70 of this Ordinance will be
followed.
3
Article 68. For the purposes of this Ordinance, the following are tax obligations: 1
Article 69. For the purposes of this Ordinance, the following are administrative obligations:
CHAPTER IV
OF THE SANCTIONING ADMINISTRATIVE PROCEDURE
Article 70. The sanctions imposed by the Municipal Treasury Directorate for violations of
administrative obligations contained in this Ordinance must be contained in a motivated
administrative act, after compliance with the following procedure: The procedure will begin by
preparing a report or record tax, which will be notified to those administered with subjective
interests or legitimate personal and direct interests that could be affected. This notification will
clearly and precisely contain the infraction of which you are accused and its legal
consequence, granting you a period of fifteen (15) business days following the notification, to
present your allegations and present evidence leading to your defense. Once this period has
ended and the facts and legal elements have been analyzed, the Municipal Treasury
Directorate will proceed to issue the final Resolution within the following 30 continuous days,
which will be notified to the interested party.
The administrative resources established in article 96 of this Ordinance will proceed against
this Resolution.
Sole Paragraph : What is not provided for in the procedure established here will be governed
by the provisions of the Organic Law of Administrative Procedures.
CHAPTER V
OF NOTIFICATIONS
Article 71 . The acts emanating from the Municipal Treasury Directorate in application of this
3
2
Ordinance that produce particular effects must be duly notified, leaving a record of the date on
which the notification is carried out.
Notifications of acts of an essentially tax nature will be carried out in the manner regulated in
the Organic Tax Code, and acts of an administrative nature will be notified as established by
the Organic Law of Administrative Procedures.
In any case, the notification must contain the text of the Resolution, indicating whether the act
is non-final, the resources that proceed with expression of the terms to exercise them and the
bodies or courts before which they must be filed.
TITLE VI
OF THE PRESCRIPTION
Article 73. In the cases provided for in paragraphs 1 and 2 of the previous article, the
established term will be extended to six (6) years when the taxpayer incurs any of the
following situations:
1. Do not comply with the obligation to submit the tax returns to which you are required.
2. You have not obtained your Economic Activities License.
3. Do not comply with the obligation to register in the Taxpayer Registry referred to in
article 63 of this Ordinance.
4. Do not keep accounting, do not keep it during the legal period or do double accounting.
Article 74. The calculation of the term of the prescription, the causes of interruption and
suspension of the course of the prescription are governed by the provisions of the Organic
Tax Code.
TITLE VII
OF SANCTIONS
Article 75. The sanctions applicable for violation of the provisions of this Ordinance may be:
1. Fines
2. Temporary closure of the establishment.
3. Cancellation of the Economic Activities License.
4. Cancellation of the Hours Extension License.
The application of the sanctions established in this Title does not exempt the payment of taxes
on economic activities owed and their accessories.
Article 76. When the sanction to be applied is between two limits, the base of imposition will
3
be the average, which will be increased or decreased depending on the aggravating 3or
mitigating circumstances that exist.
Article 77. The following are aggravating circumstances for the purposes of this Ordinance:
1. The recidivism.
2. The commission of the infraction with the participation of a public official of the
Municipal Public Administration of the Campo Elías Municipality.
3. The monetary magnitude of the fiscal damage and the seriousness of the crime.
4. The resistance or reluctance of the offender to establish the facts.
The following are extenuating circumstances for the purposes of this Ordinance:
Article 78. The taxpayer who carries out economic activities without having obtained the
Economic Activities License will be sanctioned with a fine that will range between seven (07)
and fourteen (14) Tax Units. If sixty (60) continuous days have elapsed since the date of
imposition of the sanction referred to in this Article, the taxpayer has not obtained the license
for economic activities of industry, commerce, service or of a similar nature, the Treasury
Directorate will order the immediate closure of the commercial establishment until the
respective license is obtained.
Article 79. The taxpayer who does not display the Economic Activities License in a visible
place in the establishment will be sanctioned with a fine that will range between one (01) and
three (03) Tax Units.
Article 80. Those who do not communicate within the period established in this Ordinance,
the modifications that have occurred in the original conditions under which the Economic
Activities License was granted, will be sanctioned with a fine that will range between one (01)
and three (03) Tax Units.
Article 81. The taxpayer who fails to present the declarations referred to in this Ordinance
within the established periods will be sanctioned with a fine that will range between five (05)
and ten (10) Tax Units.
Article 82. The taxpayer who fails to keep the books and records required by the laws and
regulations, or does not keep them for the period provided for in the law, referring to the
activities or operations that are linked to taxation, will be punished with a fine ranging from five
( 05) and ten (10) Tax Units.
Article 83. The taxpayer who prevents control by the Municipal Treasury Directorate, by not
exhibiting the books, records or other documents that are required, will be sanctioned with a
fine that will range between ten (10) and fifteen (15) Tax Units.
Article 84. The taxpayer who does not appear before the Municipal Treasury Directorate
when requested, will be sanctioned with a fine that will range between one (01) and three (03)
3
Tax Units. 4
Article 85. The taxpayer who does not provide the information required by the Municipal
Treasury Department on activities related to those of third parties will be sanctioned with a fine
that will range between five (05) and ten (10) Tax Units.
Article 86. The taxpayer who omits the quarterly payment of tax on economic activities within
the established deadlines will be sanctioned with a fine that will range between one (01) and
three (03) Tax Units, per quarter due and the temporary closure of the establishment until full
payment. Of the debt.
Article 87. The taxpayer who omits the payment of the adjustment determined based on the
final declaration of gross income within the deadlines established in this ordinance, will be
sanctioned with a fine between three (03) and five (05) Tax Units and the temporary closure of
the establishment until the full payment of the debt.
Article 88. The Treasury Directorate may suspend the license and temporarily close any
establishment, for a period of one (01) to three (03) days, without prejudice to the pecuniary
sanctions established in this ordinance, in the following cases:
1. When the commercial activity or industry does not comply with the terms and conditions
of the granted license.
2. When the goodwill was sold, or transferred without being solvent with the tax
administration.
3. When you fail to comply with the schedule established in the license.
4. When you fail to comply with the extended hours license
5. When you owe one (01) or more quarters and do not respond to the payment request.
6. When they refuse to exhibit the documents necessary for the proper execution of the
inspection or audit activities.
Article 89. The taxpayer who, through action or omission, causes a decrease in gross income
will be sanctioned with a fine that will range between twenty-five percent (25%) and fifty
percent (50%) of the omitted tax.
First Paragraph . In cases where a taxpayer complies with the payment of the objection
within the period of fifteen (15) business days established in the Organic Tax Code, the fine of
twenty-five percent (25%) of the omitted tax will be applied.
Second Paragraph . When the payment of the tax determined due to the tax objections that
have become definitive is pending, the Municipal Treasury Directorate will apply the sanction
of temporary closure of the establishment until the total payment of the debt
Article 90. The taxpayer who, through action or omission, causes a decrease in tax income,
through the improper enjoyment of exemptions, exonerations, reductions or other tax benefits,
will be sanctioned with a fine that will range between thirty percent (30%) and sixty percent (60
%) of the omitted tax and the immediate cancellation of the omitted tax.
Article 91. The Municipal Treasury Directorate will cancel the Economic Activities License or
the Hour Extension License, for the operation of those commercial establishments that violate
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5
national laws, ordinances, regulations, agreements and municipal resolutions, and that affect
health, hygiene, morality and safety of the population or represent an obstacle to the
execution of national, state or municipal public works.
Article 92. The taxpayer who disobeys the orders issued by the Municipal Treasury
Directorate in application of this Ordinance will be sanctioned with a fine that will range
between five (05) and ten (10) Tax Units.
Article 93. Insolvent taxpayers who have debts with the Municipality for taxes, fees,
reparations or fines provided for in this Ordinance, will not be able to participate in contests or
tenders, nor enter into contracts with the Municipal administration, nor will they be granted a
license to carry out the activities. which this Ordinance is about within the jurisdiction of the
Municipality, until the debts have been paid.
Article 94. In the event that a taxpayer repeats the violation of the rules of this Ordinance, the
Municipal Treasury Directorate will proceed to cancel the Economic Activities License and
permanently close the establishment, without being exempt from paying what is owed for tax.
fines, reparations and interest.
TITLE VIII
OF THE RESOURCES
Article 95. The acts of particular effects of a tax nature emanating from the Municipal
Treasury Directorate may be challenged through the exercise of the resources established in
the Organic Tax Code.
Article 96. Administrative acts of particular effects of an administrative nature emanating from
the Municipal Treasury Directorate may be challenged through the exercise of the resources
established in the Organic Law of Administrative Procedures.
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TITLE IX 6
TRANSITORY DISPOSITIONS
Article 97. Every two (2) years, during the first three (3) months of the corresponding year, the
Treasury Department will order the compilation of a taxpayer census by economic activity, in
order to verify its results with the taxpayer registry.
Article 98. For the purposes of this Ordinance, the value of the tax unit (UT) established by
the National Integrated Tax Administration Service (SENIAT) is applied.
Article 99. The new classifier of economic activities is approved, which as an annex will be
published in the municipal gazette, and is part of this Ordinance.
Article 100. The Mayor, with prior authorization from two thirds (2/3) of the Municipal
Chamber, may sign payment agreements with taxpayers who, for the entry into force of this
ordinance, were in a state of delinquency with the Municipality, for the established tax. in this
ordinance.
Article 101. Notaries and Commercial Registrars must refrain from authenticating or
registering any civil or commercial document, if the grantors do not previously prove solvency
with respect to the Municipal Treasury of the Campo Elías Municipality, due to the tax on
economic activities, all in accordance with National legislation.
Article 102. All taxpayers who have or do not have a License on economic activities in the
Jurisdiction of the Campo Elías Municipality must go through the Treasury Department, in
order to update the Taxpayer Registry, within ninety (90) days following the entry into force. of
this ordinance.
TITLE
FINAL PROVISIONS
Article 103. What is not provided for in this Ordinance will be governed by the provisions
contained in the Organic Tax Code, in the Organic Law of National Finance, in the Organic
Law of Municipal Regime and in the Organic Law of Administrative Procedures, and/or in any
other Law. inherent to the matter insofar as they are applicable.
Article 104. The Ordinance on Patent of Industry and Commerce dated November 16, 1998,
published in Municipal Gazette Extraordinary Number No. 24, is repealed
Article 105. This Ordinance will come into force thirty 30 days following its publication in the
Municipal Gazette.
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CLASSIFIER OF ECONOMIC ACTIVITIES, INDUSTRY, TRADE, 7
SERVICES OR SIMILAR NATURE OF THE CAMPO ELÍAS MUNICIPALITY. (ANNEX “A”)
Minimum
Activity annual
Aliquot (%)
code taxable
amount
Industries (extraction, manufacturing, (UT)
Bouquet
processing, confection, processing,
1
packaging, etc.)
Activity
Cattle slaughter, preparation and preservation
01-01 of meat 16 0,35
01-02 sausage factory 6 0,3
01-03 dairy factory 6 0,3
01-04 Ice Cream Factory 5 0,3
Packaging and Preservation of Fruits and
01-05 Legumes 5 0,3
ENDORSEMENT:
Bolivarian Republic of Venezuela, Mayor of the Campo Elías Municipality of the State of
Mérida, in the City of Ejido on the Thirty-one (31) day of the month of December of the
year Two Thousand and Thirteen. (2.013)
203rd of Independence, 154th of the Federation.
FULFILLED: