Tax Plan

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Document Information:

Year: 2012
Country: Syria
Language: Spanish
Document Type: Domestic Law or Regulation
Topic: Taxation and Fiscal Issues

CERTIFICACIÓN

CERTIFICA: ACUERDO No.051

“ACUERDO No.051.- LA CORPORACIÓN MUNICIPAL DEL
DISTRITO CENTRAL, CONSIDERANDO ! ”#”!$%&’
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$’$%0%’, * ! #+ !$%&’ ’ )’”! 1 CONSIDERANDO:
2” $! * ’%$%#! Ricardo Antonio Álvarez Arias
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POR UNANIMIDAD DE VOTOS, ACUERDA: ARTICULO PRIMERO:

APROBAR EL PLAN DE ARBITRIOS PARA EL EJERCICIO
FISCAL AÑO 2012 EL CUAL LITERALMENTE DICE:

PLAN DE ARBITRIOS 2012

TITULO I

NORMAS GENERALES

CAPITULO I

DISPOSICIONES GENERALES

ARTÍCULO 1:
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Pág.2
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

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(0*%(*$0'%$!$%&'*0!."$%"$ !$%&'* '%$%#% Pág.4 Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012 CAPITULO II DEFINICIONES Y TERMINOS ARTÍCULO 10: %' #"4%$% * *%(#(, ' ( !",8$ ( !',"%"(.#!"! (/%'(* #"(', !'(' ,%'*#" !9. !.*'%$%#! %*!*( +9) !0', ) !0', * ! . * '%$%#! %*!*( +9 !' !'*"+%,"%(* !'%$%#! %*!* * %(,"%, ',"! $9 "#"!$%&' ! "#"!$%&' '%$%#! * %(,"%, ',"! *9 $! *8! ! $! *8! '%$%#! * %(,"%, ',"! 9 '%$%#% ( 3"! 7 $0#"'* '%$%#%* %(,"%, ',"! . ' $! ( !# %$! !'*"+%,"%( /9 %'%(,"% ( !$",!"8!*(,!*' ( (#!$@( * ',"%" . + !$%&' )9 !$",!"8! ( !$",!"8!'%$%#! @9 !,!(," ( !E"'$%!* !,!(,"* ! '%$%#! %*!* . )%(," !,!(,"! * '%$%#% %9 ! (""8!( ! (""8!'%$%#! * %(,"%, ',"! 49E"!-!0' ( %0#(,$!")!*$!"3$," /%($! 7 ! !$%'*! ?+ %$! %0#' (+" !(#"('!('!,"! (4"8*%$!( G9 ',"%+$%&' ( ! !#",!$%&' 7 * $'/"0 %*!* $' ! . *+ #!)!"( ! ! '%$%#! %*!* #" ! #"(,!$%&' * ("-%$%(*+"!(#?+ %$!(*+'/%$% *%"$,$ $,%-*()"%*!*($%! 9 ',"%+.', $',"%+.', 0'%$%#! ( 4, #!(%- "(#$, * $! 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((' ($'( ,"( %'*%-%*! ( 0#"(!( $'( ,"!( . !+"!,"%( * !'3 %(%( 7 /$,?!' (,*%=( !0+%',! ( "#",( 7 * +!' (" #"(',!*( !', ! '%$%#! %*!* #!"! ( #"$(( * -! !$%&'!0+%',! TITULO II IMPUESTOS CAPITULO I IMPUESTO SOBRE BIENES INMUEBLES ARTÍ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’,’%*! ’
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Pág.7
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

ARTÍCULO 12:

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AJ . J *() !0',.' .((#$%! (.)'"! ( -%)',( ( %'0+ ( 7 ' -%",* * ! . (,5' 6',( . ,*( ( *03( interesados en obtener los beneficios correspondien tes, *+"3' ( %$%,!" !'! 0', #" ($"%, !', ! $",!"8! '%$%#! *+%'* /$,!"( ! $! %/%$!$%&' * !( ( %$%,*( * 6'$%&' $' +!( ' $"%,"%( * "',!+% %*!* )!' !'$%!( ,% %*!*( 6$*',(7+,')!'.! ,%#*"%'-"(%' (7/$,?' ( ( %$%,!',( (8 0%(0 (,!"3' (4,( ! !( !*%, "%!( %'-(,%)!$%'( 7 ( (,%0' #",%'',( (%' #" 4%$% * ( %'/"0(7#"%&*%$!0',"%'*!'! ! "#"!$%&' '%$%#! ( 6#*%',( "0%,%*( . "( ,( *+"3' (" *- ,( ! ! $",!"8!'%$%#! #!"!(!"$@%-.$(,*%! ARTÍCULO 16: ( $',"%+.',( (4,( ! #!) * 0#(, +" %'( '0+ ( (,3' + %)!*( ! #"(',!" $ !"!$%&' I"!*!!', !,!(,"' ($!(((%)%',( Pág.8 Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012 !9 !'*%'$"#"'04"!(!((%'0+ (< +9 !'*,"!'(/%"!' *0%'%!$! 7%",8, * %'0+ %'0+ ( * ( #"#%*!* 5(,! + %)!$%&' ( ( %* !"%! $' !*7%"', $9 ' ! !*7%(%$%&' * %'0+ ( #" @"'$%! )!* . *'!$%&' !"! ,! ( /$,( ! E"'$%! * !,!(," #"#"$ %'!"3 ' /"0! )"!,%,! 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Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

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Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

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Pág.36
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

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Pág.53
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Pág.54
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Pág.55
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

ARTÍCULO 77.
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Pág.56
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

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DEL CONTROL DE CONTAMINACIÓN VISUAL

ARTÍCULO 80
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PROMOCIÓN TURÍSTICA

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Pág.57
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
CAPITULO VI

CENTRO HISTÓRICO

SECCION I

DE LAS AUTORIZACIONES DE INTERVENCIONES EN
INMUEBLES

ARTICULO 82:
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ARTÍCULO 86:

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ARTÍCULO 90:
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ARTÍCULO 92:
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Pág.61
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
SECCIÓN IV

DE LA AUTORIZACION DE USO DEL ESPACIO PÚBLICO

ARTÍCULO 93 : !E”’$%!* ’,”%(,&”%$(”3 !’$!”)!* !
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SECCIÓN V

DE LA AUTORIZACION DE PUBLICIDAD AUDITIVA

ARTÍCULO 94:
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TASA DE MANTENIMIENTO DE INFRAESTRUCTURA VIAL

ARTÍCULO 95
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Pág.62
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
ESTRUCTURA DE COBRO
TASA DE MANTENIMIENTO DE INFRAESTRUCTURA VIAL

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Pág.64
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

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GERENCIA DE CONTROL DE LA CONSTRUCCIÓN

SECCIÓN I

SERVICIO DE ALINEAMIENTO, REVISIÓN Y APROBACIÓN DE
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Pág.65
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

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Pág.73
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

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Pág.77
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

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Pág.78
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

ARTÍCULO 109:
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ARTÍCULO 110:
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Pág.79
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

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ARTÍCULO 111
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Pág.80
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

!/$@!*’,”!*!’0”!* #”#%,!”%* %’0
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(,!+ $%*’ ”) !0’, SECCIÓN III

DE LOS PERMISOS DE DEMOLICIÓN DE EDIFICIOS

ARTÍCULO 112
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DE LA UTILIZACION DE ACERAS, VÍAS PUBLICAS Y ESPACI O
AÉREO

ARTÍCULO 113
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Pág.81
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

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ARTÍCULO 114:
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ARTÍCULO 115
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Pág.82
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

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ARTÍCULO 116:
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ARTÍCULO 117
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ARTÍCULO 127
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Pág.90
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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Pág.92
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Pág.94
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

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ARTÍCULO 132
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ARTÍCULO 133
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ARTÍCULO 134
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Pág.95
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

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Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

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ARTICULO 137
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ARTÍCULO 138:
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Pág.97
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

CAPITULO XIV

SERVICIO DEL RASTRO

ARTÍCULO 141:
*(,!$ * )!’!* * $! 7%” $ !( ’
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CERTIFICACIONES, CONSTANCIAS, TRANSCRIPCIONES Y
OTROS SERVICIOS

ARTÍCULO 143:
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Pág.98
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

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Pág.99
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

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CONTRIBUCIÓN POR MEJORAS Y PROGRAMAS DE
PROPULSIÓN

CAPITULO ÚNICO

DISPOSICIONES GENERALES

ARTÍCULO 144:
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Pág.100
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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ARTÍCULO 145:
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Pág.101
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
TITULO V

PERMISOS DE OPERACIÓN DE NEGOCIOS

CAPÍTULO I

GENERALIDADES

ARTÍCULO 146:
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CAPÍTULO III

TASA POR REGISTRO DE FIERROS

Pág.112
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012

ARTÍCULO 161
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TITULO IX

MULTAS Y SANCIONES

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"0$%&' * -@8$ * #"#%,!"% %'/"!$," ' $"*%'!$%&' $' ! %"$$%&' !$%'! * "3'(%, #9 " !-!" -@8$ ( ' ! -8! #?+ %$! 7%'%',( 0#%"!( H:9$!*!-B7!#"0% 79 " ,"!'(#",!" $!"' * )!'!* 0!." 0'" ! % (,"%, ',"! (%' !( "(#$,%-!( 0*%*!( * @%)%' . ( )"%*!* ( #"$*"3! *$0%(* #"*$, "9 " ! %'(,! !$%&' * ,+( $!*'!( (%0% !"( ' (,!$%'!0%',($0'! (*"+!'%B!$%'(($ +"!"3'! 0 ,!*,"($%',( 0#%"!(H=9#"$!*!, +$!*'!( Pág.114 Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012 (%0% !"( (%' #"4%$% * ! "0$%&' * ( 0%(0( #" $!',!* %'/"!$," (9 *(!$!, ! !( $%,!$%'( * ! E"'$%! * ', " * ! '(,"$$%&' "+!'! ("3 (!'$%'!* $' '! 0 ,! * *($%',( 0#%"!( H9 ! #"%0"! -B 7%' %',( 0#%"!( H:9 #" ()'*! $!(%&' . * ' 0% 0#%"!( H 9#"*(!$!,! !,"$"!$%,!$%&' ,9 ( +(( . ,!6%( 7 (,5' #"!'* #',( (%' !, "%B!$%&' * #!",!0',* "!'(#",.%! %*!*("3'0 ,!*(' 0% 0#%"!( H9 $!*! '%*!* 0%(0!( 7 ( "3' *$0%(!*!( $' !6% % * ! %"$$%&' !$%'! * "3'(%, ARTÍCULO 164 : ! E"'$%! * '," * ! '(,"$$%&' "+!'! #* "*'!" ! 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( + -!"( $ !"","!( )!"( #?+ %$( #" #!", * -@8$ ( !,0," ( ( %0#'*"3'!0 ,!**(0% 0#%"!(H 9*%!"%(< +9 +(,!$ %B!$%&' * ,"3/%$ 0*%!', *(,"$$%&' * ! -8! $'(,"$$%'( * $! 7%" ,%# ( %0#'*"3 '! 0 ,! * 7%'%',( 0#%"!( H:9 %'*#'*%',0', * 7 %'/"!$," @!+% %, #!( *4!'* ! -8! ' #"/$ ,!( $'*%$%'( $9 !( '%*!*( * ,"!'(#", "+!' *+' %'*%$!" ! ( ( #!(!4"( ' !""4!" +!("! ! ! $! . $!'* $""! ( Pág.115 Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012 (!'$%'!"3! ($'*$,"($'$%'$',!0#%"!( H:9 $!*!-B ARTÍCULO 166 : ! /! ,! * #!) * !( 0 ,!( . (!'$%'( (,!+ $%*!('(, !'*"+%,"%()'"!'" $!")*%',"(( %)! ! ! ,!(! * %',"5( !$,%- 03( ! ,! #"-! $ %', ' (%(,0! /%'!'$%"'!$%'! 03('*(#"$%',!'! TITULO X DEL CONTROL, ADMINISTRACIÓN Y FISCALIZACIÓN CAPITULO I DE LA DECLARACIÓN ARTÍCULO 167 : (%0#(,(((!,%(/!$'0*%!',*$ !"!$%'( 4"!*!(7*+'#"(',!" ($',"%+.',( 6$#,?! 0#(, (+" %'( '0+ ( ' 7 ! *,"0%'!$%&' ( @!$ $' +!( ' ( *!,( $','% *( ' !,!(," ' !( *$ !"!$%'( 7 #"(',!' ( *2( * !( #"#%*!*( '$!,!(,"!*!( ' %0#(, #$!"% ! *$ !"!$%&' ( (!,%(/! $ ! ,"!-5( * "$%+ * #!) 0%,%* #" ! (""8! '%$%#! #" !( %'(,%,$%'(+!'$!"%!( ARTÍCULO 168 : !"! /$,( * !",8$ !',"%" ! '%$%#! %*! * #'*"3 ! *%(#(%$%&' * ( $',"%+.',( ( /"0 !"%( $""(#'*%',( ! /! ,! * /"0 !"%( ' 6%0 ! ( $',"%+.',(* !+ %)!$%&'*#"(',!"((* $ !"!$%'(' ( ,5"0%'( (,!+ $%*( ' ! .< ' (, $!( ( $',"%+.',( #*"3'#"(',!"((*$ !"!$%'('#!# (%0# $','%'* ( *!,( '$(!"%( #!"! *,"0%'!" %0#(, ! $+" !" * $'/"0%*!*$' !%'/"0!$%&'(,!+ $%*!#" ! '%$%#! %*!* CAPITULO II DE LOS PAGOS ARTÍCULO 169 : ($',"%+.',((4,(! (%0#(,(.,!(!( 0'%$%#! ( #*"3' #!)!" *%$@( ,"%+,( ' /"0! !',%$%#!*! %0#" 7 ( #!) ( /$,? ,,! 0', $' $!, " 03( 0(( * !',%$%#!$%&' ! # !B )! ( $',"%+. ',( ,'*"3' *"$@ ! 7 ! 0'%$%#! %*!* ( $'$*! ' *($ ', * *%B #"$%',HK9* ,,! * ,"%+,#!)!*'/ "0!!',%$%#!*! " $'(%)%', #!"! ,'" *"$@ ! (, *($' , ( ,"%+,( *+'#!)!"(!03(,!"*!" !9 0#(, (+" %'( '0+ ( ' 0( * !+" % !',( +9 0#(,"('! ' 0(*'"!',( Pág.116 Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012 $9 0#(, (+" '*(,"%! 0"$% . "-%$%( ' 0( * (#,%0+" * !2 !',"%" !',( $!'* ( #!) #" ,* !2 . ' /"0! #"#"$%'! $!' * #!)(/$,?*(#5(*(,!/$@! *9 ( *03( %0#(,( . ,!(!( 0'%$%#! ( *+' $0# %" $' ($!,"0((*!',%$%#!$%&'$008'%0 ARTÍCULO 170 : ( %0#(,( $',"%+$%'( 0 ,!( ("-%$%( . *03( ,!(!( ( #!)!"3' ' !( %'(,%,$%'( +!'$!"% !( . -!"3' ( $,"&'%$.L0!'! * !%'(,%,$%&'' *'*(/$,? #!) ! '%$%#! %*!* *+"3 %0# 0',!" (%(,0!( * $+ " * ( ,"%+,( 7 #"0%,!' ! 0!." /%$!$%! . /%$%'$% ! ' ( "$!*!$%&' 0*%!', !( ,$' )8!( 0*"'!( 03( !#"#%!*!( (%0# %/%$!'* ! $',"%+.', $0# %0%', * ( ( + %)!$%'( . )!"!',%B!'* ! ! '%$%#! %*!* ! ()"%*!* . $ '," * (%(,0! !"! (,( /$,( $! * '%$%#! 7 *! /!$ ,!* #!"! (($"%+%" ( $',"!,( 7 (!' 03( $'-'%' ,( . $'&0%$( #!"! ! '%$%#! %*!* *+%'* %'/"0!" ! ! "#"!$%&''%$%#! ARTÍCULO 171 : %(#(%$%'()'"! ((+" (#!)( !9 * %0#(, $','%* ' ! . (, !' #*" 3 (,!" (4, ! 7 ! '%$%#! %*!* (,!+ B$! ( #!) 0 *%!', $,!(0'(! (.!',%$%#!*!( +9 * #!) 7 ! '%$%#! %*!* (( *#'*'$%!( !,"%B!*!( "*'' #" 0 ,!( (!'$%'( %$'$% !( #"0%(( *+' ',"!"( ! 03( ,!"*!" *%B H9 *8 !( @3+% ( *(#5(*',%/%$!*!( $9 *! #"@%+%* ! !( *#'*'$%!( * ! '%$%#! % *!* "$%+%"$! 7%",%#*#!)#"#!",* ($' ,"%+.',( *9 '! -B /%"0 "#!" !4(, -"%/%$!$%&' "- %(%&' * '! + %)!$%&' ! /!-" * ! '%$%#! %*!* # !B #! "! #!) ("3*,"(*8!(@3+% ( CAPITULO III DEL CONTROL Y FISCALIZACIÓN ARTÍCULO 172 : ' 4"$%$% * ( /'$%&' /%($! %B!*"! ! '%$%#! %*!* #" 0*% * !( /%$%'!( $""(#'* %',( ,%' /!$ ,!*(#!"! !9 ")!'%B!" $+" !*0%'%(,"!,%- * ( %0#(,( ,!(!(, $',"%+$%'(("-%$%(.*03($!")( +9 '," !" !( ,!(!( /%4!*!( #" ( ("-%$%( 7 #"(,! . *03( $!")( !( ,!(!( #" (,( ("-%$%( ("3' $'," !*!( . /%($! %B!*!( 0*%!', ! !#","! * $',!( +!'$!" %!( (#$%! ( #" $!*! ("-%$% ! !*0%'%(,"!$%&' * ! '%$%#! %*!* *+"3 #"(',!" %'/"0( 0'(! ( ! ! "#"!$%&''%$%#! (+" (*,*((,(/ '*( Pág.117 Certificación del Acuerdo No.051-011 Plan de Arbitrios año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ÍCULO 173 : ! %"$$%&' * %'!'B!( . *0%'%(,"!$%&' ! *#'*'$%! 7 (,! *(%)' #"!$,%$!"3 ,*!( !( *% %)'$%!( %'-(,%)!$%'( 7 (!' '$(!"%!( . ?,% ( #!"! /$,!" 6!0' * !(*$ !"!$%'(#"(',!*!(#" ($',"%+. ',( ARTÍCULO 174 : ' 4"$%$% * (( /'$%'( 0# !* 0'%$%#! *+"3 (4,!"( ! !( '"0!( %'(,"$$% '( 7 ! !,"%*!* %'0*%!,! (#"%" %0#!",! (%'* /% ' !( -"%/%$!$%'( "-%(%'( . - !'* #" ( %'," (( 0'%$%#! ( ' $!( * **! ( !4(,!"3 ! ( #"%'$%#%( * 4 (,%$%! . 7%*!* (%'$',"!"%!" !('"0!(4"8*%$!( ARTÍCULO 175: '! -B ,"0%'!*! ! "-%(%&' 0# !* "'*%"3 ! ( 4/ %'0*%!, ' %'/"0 *,! !* * ! 0%(0 ! 6#"(!"3 !( "!B'('7/'*! !/"0 !$%&'* !4(,* ,"%+,%'*%$!"3 Pág.118 Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012 $ !"!0', ! $!',%*!* 7 *+! $+"!"( *- -" ( 0*%!', ',!*$"5*%, ARTÍCULO 176: !4(, 7 "( , * ! "-%(%&' ("3 #(, ' $'$%0%', * $',"%+.', ',")3'* #"('! 0', '! $#%! 8',)"! $' (( /'*!0',( ( ',%/%$! "3 ' ! /"0! #"-%(,!' !.*"$*%0%',*0%'%(,"!,%- ARTÍCULO 177 : ! /$@! * !4(, #!"! ,*( ( /$,( )! ( ("3 !7 ! ' 7 ( #' ' $'$%0%', * $' ,"%+.', * !$"*$' !",8$ !',"%" ARTÍCULO 178 : !( !$$%'( 7 ! '%$%#! %*!* ,-%( ' $',"! * #!",%$ !"( #"-'%',( * + %)!$%' ( ,"%+,!"%!( #" ( /$,( * ! . * '%$%#! %*!*( . '"0!( ( +! ,"'!( #"($"%+%"3' ' ,5"0%' * $%'$ !2( (%'* %' ,""0#%* ?'%$!0',#"!$$%'(4*%$%! ( !"! /$,( * #"(', !",8$ ! !# %$!$%&' * ( $"%,"%( * #"($"%#$%&' *+"3 (" ( %$%,!*! ' $!*! $!( #!" ,%$ !" #" $',"%+.', 0%',"!( ' (! ( %$%,!* ! '%$ %#! %*!* #*"3 6%)%" $+"* !**!* ! $",!"8! '%$%#! ' $"*%'!$%&' $' ! %" $$%&' * %'!'B!( . *0%'%(,"!$%&' (,!+ $"3' ( "7%(% ,( #!"! !( ( %$%,*(!,%'',(. !+"!"!''#"$*%0%', 6#*%,#!"!( "( $%&' /!$ ,! ! $! * ! /'$%'!"% 7 (, *( %)' #!"! 7 "( -! !( #,%$%'( 7 (+" (,! *%(#(%$%&' #"(',' ( #!",%$ !"( TITULO XI DE ALGUNOS PROCEDIMIENTOS CAPITULO I DE LA PRESENTACIÓN ARTÍCULO 179 : ! %'%$%!$%&' ! ((,',!$%&' "( $%&' ',%/%$!$%&' . ( * "$"(( 7 *+!' ()%"( ' ! ,"!0%,!$%&' * ( 6#*%',( !*0%'%(,"!,%-( 7 ( -' ' ! '%$%#! %*!* * %(,"%, ',"! *+"3 * !4(,!"( ! *%(# (, ' ! . * "$*%0%',(*0%'%(,"!,%-(.' !(*%(#(%$%' (!,%'',(* ! .*'%$%#! %*!*(.() !0', ARTÍCULO 180 : ' $0# %0%', $' 6#(, ' !",8$ !',"%" ( %',"(!*( *+"3' #"(',!" (( ( % $%,*( ($"%,( 0!'%/(,!$%'( . *03( 7 $""(#'*!' ' ! $ ",!"8! '%$%#! ' ! /%$%'! 7 #!"! ,! ( /$,( ( *(%)' 7%' *+"3 "*'!" !, * $!+B! +!(!* ' ( #"%' $%#%( * $'08! #"$(! $ "%*!* . /%$!$%! . (%)%'* ( ,5"0%'( 7 %'*%$! ! . #!"! ( #"',! "( $%&' (,! /%$% '! *+"3 Pág.119 Certificación del Acuerdo No.051-011 Plan de Arbitrios año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Í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ÍCULO 182 : ( $',"%+.',( 7 (,%0' @!+" #!)!* ' 6$( %'*+%*!0', %0#(,( $',"%+$%'( ( "-%$%( ,"!( ,!(!( *+"3' (4,!"( ! !( *%"$,"%$( 7 #!"! ! !# %$!$%&' * $0#'(!$%'( . "$'$%0%', * ' ,!( * $"5*%, 7 /%4 ! %"$$%&' E'"! . ( #"(',!"!' #" ($"%, !', ! %"$$%&'*%'!'B!(.*0%'%(,"!$%&' !( "( $%'( * (,( "$ !0( @!(,! *($%',( 0% 0#%"!( H 9 ("3' !,"%B!*!( #" ! %"$$%&' E'"! . ! Pág.120 Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012 %"$$%&' * %'!'B!( . *0%'%(,"!$%&' !( "( $ %'( * *($%',( 0% ' 0#%"!( H 9 ' !* ! ', ("3' !,"%B!*!( !*%$%'! 0', #" %$ $! * '% $%#! ' !0+( $!(( *%$@!( "( $%'( ("3' "/"'*!*( # " /'$%'!"%7! /$,*(%)' $! *%$ ! $! *0'%$%#! '(*/$, ARTICULO 183 "$'$%0%', * #!) ' 6$( %'*+%* ( @!"3 #" 0*% * '! "( $%&' * ',! * $"5* %, ! $! 4$,!"!*/"0!%'0*%!,!.(%'0!(,"!0%, #!",!0',* ',!+% %*!* $! ! !# %$!"! ! #!) * #"(' ,( /,"( %0#(,( ,!(!( $',"%+$%'( #" ("-%$%( * "$@( 0'%$%#! ($! 7%","!+ %)!$%&'$!")!%0# (%,%-! ARTÍCULO 184 : ! '%$%#! %*!* #* $0#'(!" !( **!( 7 ,')! $' #"('!( '!,"! ( 4"8*%$!( * $' /"0%*!* ! #"$*%0%', (,!+ $%* . +!4 ( 0%(0( #!"30, "( * ",8$ CC %' #"4%$% * (,!+ $%* ' #"(', !",% $ ( !,"%B! ! ! %"$$%&' E'"! #!"! 7 0*%!', #"$*%0% ', 7 /%4 $'!"") ! !.#*!") !"%B!"*/%$%0 *%!', %(,0! * ')"(( #" )"(( !7 !( **!( 7 ' %$%#% ,')! $' #!",%$ !"( . 7 (,( ! ( -B ((,')!' + %)!$%'( #'*%',(*#!)$' !'%$%#! %*!* TITULO XII DE LAS PROHIBICIONES CAPITULO ÚNICO DE LAS INFRACCIONES Y PROHIBICIONES ARTÍCULO 185 : *!( !( #"@%+%$%'( ' "/"', ! $'(,"$$%'( ,%/%$!$%'( "+!'%B!$%'( "' !, 0*% !0+%', B'%/%$!$%&' . $ )8! ( ")%"3' #" ( ") !0',( "(#$,%-( ARTÍCULO 186 : ! '%$%#! %*!* ( ! #"#%,!"%! * ,* 3"+ # !',! (0+"!*! ' !( -8!( #?+ %$!( ' $'($'$ %! '%')'! #"('! #*"3 ,! !" $",!" 3"+ ( (%' #"-%! !, "%B!$%&' * ! '%*!**E(,%&'0+%',! '%$%#! (,! *%(#(%$%&' ( @!$ 6,'(%-! #!"! ( 3"+ ( 7 (,5' # !',!*( ' #"#%*!* #"%-!*! ' $!( * 7 #" "!B'( (#$%! ( ( !,"%$ ! ,! ! * ' 3"+ ("3 + %)!$%&' (0+"!" ! 0'( *( H9 3"+ ( ' !( 3"!( 7 ! *#'*'$ %! 0'%$%#! (2! ! $',"!-'$%&' * *%(#(, ' (, ! ",8$ ("3 (!'$%'!* $' '! 0 ,! * *( 0% 0#%"!( H 9 #" $!*!3"+ $",!* Pág.121 Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012 #"@8+ ! ,! ! * 3"+ ( 0!,!( . !"+(,( ' !( $'$!( @%*")"3/%$!( 7 $"B!' ( $',"( "+!'( * '%$%#% ! $',"!-'$%&' * (,! *%(#(%$%&' ("3 0 ,!*! $' ' -! " * ,"( 0% 0#%"!(H=9 0,"$!*"!**/" (,!* ARTÍCULO 187 : *!,"0%'!',0',#"@%+%* !9 ")'!" !''$%( #" 0*% * ! ,#!" !',( 0!)' ,&/' $' (%' 0?(%$! (%' #"0%( 0'%$%#! $""(#'*% ', !,"%B!"3 #")&'!'!,!(!*'0% ,"($%', (0#%"!(H =9!'! (!%'/"!$$%&'* *%(#(,#! )!"3'!0 ,! *'0% 7%'%',(0#%"!(H:9 +9 ( * +$%'!( !*!#,!*!( ! ! "%)%'! * -@8$ . !( 7 ( $ 7' /"! * ! $!""$"8! !(8 $0 ,!0+%5 ' ('!" +$%'!( ' !( 3"!( (%)%',( (#%,! ( !(! * ! * (% ( ($ !( )%( . *03( ',"( * '(2 !'B! *%/%$%( ?+ %$( ',"( %)%(( ,"! ( . (%0% !"( !", ( . !,! '( ! $',"!-'$%&' ! (,!( *% (#(%$%'( *!"3 )!" ! '! 0 ,! 7%-! ', ! ' 0% 7%'%' ,( 0#%"!( H :9 #" %'/"!$$%&' %')'! #"( '! (,3 !,"%B!*! ! @!$" "%* $' +$%'!( (% +!,( $! "%'!( 0!)'!-$((%"'!(,$' !(B'!("(%*'$%! ('," !(C * ! ,!"* ! C * ! 0!2!'! 6$#, !0+ !'$%!( +0+"( # %$8!.,"(7!,"%$ ! . $9 !$" #"3$,%$! * 0!"$@!( . 4"$%$%( ($ !"( ' !( $! ( . -8!(#?+ %$!((%' "(#$,%-#"0%(* !'% $%#! %*!* *9 *! #"@%+%* $! %B!" ')$%( ,! ( $0 6#' *%( +% !"( +!"( *%($,$!( !*03( * ,* ')$% 7 !,', $',"! ! 0"! . !( +'!( $(,0+"( ! $%' 0," ( * $',"(*'(2!'B!/%$%'!(?+ %$!() (%!(. '0',( *'," * '," %(,&"%$ * %(,"%, ',"! # " 7 (,( $',"(( (*+"3$!'$ !" #"0%(*#"!$ %&' 9 ( 4)( * G%' ! ( $! ( ( ( !# %$!"3 '! 0 ,! * *( 0% 0#%"!(H9. *$0%(* (%0# 0',( ARTÍCULO 188 : %' #"4%$% * (,!+ $%* ' #"(', !' ( #"@8+ ! $ $!$%&' * #+ %$%*!* $0"$%! . # 8,%$! ' ( )!"((%)%',( !9 '"$!(3"+ (.,"( 0',('!,"! ( +9 ' $"-!( ,! *( #',( -@%$ !"( . #!,'! ( #(,( #!(( ! *('%- -@%$ !"( %',"($$%'( ' *" $@ * -8!( . (2! ( * ,"3'(%, ! 6$#$%&' * ! #+ %$%*!* %'(,! !*!'#"#%*!*#"%-!*! $9 #"@8+ ! $ $!$%&' * #+ %$%*!* $0"$%! . # 8,%$! ' !( # !B!( #!"7( 3"!( !"7 &)%$!( 0'0', ( @%(,&"%$( . ,"( )!"( * %',"5( ,"8(,%$ *' ," * '," %(,&"%$ ! $',"!-'$%&' ! (,!+ $%* ' (, '0"! ("3 (!'$%'!*! $' '! 0 ,! * @!(,! $%' $ 0% 0#%"!( H: 9 ! ! #"('! '!,"! 4"8* %$! *2! Pág.122 Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012 * *%$@! #+ %$%*!* (8 $0 ! + %)!,"%*!* * ",%" %'0*%!,* 0%(0 *9 ' ( $0',"%( ,0# ( " %)%(( @(#%$%( !(% ( . *03((%0% !"( 9 ' -%*"%( * -@8$ ( 7 +(,!$ %$' ! -%(%&' * $'*$,"' (*%(#(%,%-( 0%'((H $(* /"'(-8!( $( * !',"!(9 (+" ( '?0"( * ")%(," * ( -@8$ (*! 7% " #"@8+ /%4!" #+ %$%*!* #"#!)!'*! ' #&(," . #!"*( ,% %B!'*$! 7%",%#*#)!0', ! $',"!-'$%&' ! (,!+ $%* ' (, !",8$ ("3 (!'$%'!* $' '! 0 ,! * @!(,! $%'$ 0% 0#%"!( H : 9 (%' #"4%$%* !+ %)!$%&'*",%"!" !#+ %$%*!* !$(,!* %'/"!$," ARTÍ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ág.123 Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012 (!'$%'!"3 $' ' 0% 0#%"!( H9 $!*! -B (%' #"4%$%7 !#"('!%'/"!$,"!",%" 0!,"%! +,!* *9 $! %B!" ')$%( ,! ( $0 6#'*%( +% !"( +!"( *%($,$!( !*03( * ,* ')$% 7 !,', $'," ! ! 0"! . !( +'!( $(,0+"( ! $%' 0,"( * ',"( * '(2!'B! /%$%'!( + %$!( ) (%!( . '0',( !$%'! ( *'," * '," %(,&"%$ * %(,"%, ',"! #" 7 ! (,( $',"( ( *+"3 $!'$ !" "0%( * #"!$%&' (%' #"4%$% * $%"" */%'%,%- * ')$% ' $!(*$',"!-'$%&' 9 #"@8+ !$ $!$%&'*#+ %$%*!*$0"$%! . # 8,%$!' !( # !B!( #!"7( 3"!( !"7 &)%$!( 0'0', ( @%(,&"%$( . ,"( )!"( * %',"5( ,"8(,%$( *'," * '," %(,&"%$ * %(,"%, ',"! ! $',"!-'$%&' ! (,!+ $%* ' (, '0"! ("3 (!'$%'!*! $' '! 0 ,! *@!(,!$%'$0% 0#%"!(H:9! !#"('!'!,"! 4"8*%$! *2! * *%$@! #+ %$%*!* (%' #"4%$% * ! + %)!$%&'*",%"!" !#+ %$%*!*!$(,!* %'/"!$," /9 #"@8+ ! ,% %B!$%&' * 3"!( * $!")! *($! ")! '," !( ; @!(,! !( ; (%' ! "(#$,%-! !, "%B!$%&' * ! E"'$%! * '," %(,&"%$ * %(,"%, ',"! !(8 $0 !$!")!.*($!")!'3"!('(,!+ $%*!($0,! ( #" 7(%0#'*"3'!0 ,!*%($%',(0 #%"!(H C9 $!*! -B 7 ( "7%"! ' $"*%'!$%&' $ ' #!",!0', * "*'!0%', %! * ! $! *8! . ! %"$$%&'E'"! * "3'(%, )9 ""4!" *(#"*%$%( * $'(,"$$%&' +(,!$ %B!'* %+" ,"3'(%,#" !($! (.!$"!(#!)!"!'!0 ,! *=< (8$0 !+ %)!,"%*!** ",%"%'0*%!,* 0%(0 ARTÍCULO 190: " ! /! ,! * 0!','%0%', ' *%/%$!$%'( %'-',!"%!*!( . 7 $!(' *!2( ! ,"$"( ( %0# '*"3 '! 0 ,! * -%',%$%'$ 0% 0#%"!( H:9 (%' # "4%$% * ( %'*0'%B!$%'($""(#'*%',( ARTÍCULO 191: ! E"'$%! * '," %(,&"%$ ("3 ! '$!")!*! * 0%,%" ! !,"%B!$%&' * ! $0#!,%+% %*!* * ( * ( #!"! (,!+ $%0%', * ( ')$%( ! "'-!$%&' * ( #"0%(( * #"!$%&' *'," * '," %(,&"% $ (%'* %'*%(#'(!+ #!"! !0%(%&'* #"0%(*#"!$ %&'* ')$% !"'-!$%&'* 0%(0%$@!$'(,!'$%!(0%, %"3$'+!(' ! B'%/%$!$%&' "+!'! -%)', #" ' -! " * $%' , $%'$',! 0#%"!(H:9 TITULO XIII DISPOSICIONES FINALES CAPITULO I DE LA SOLVENCIA MUNICIPAL Pág.124 Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012 ARTÍCULO 192 : ! $! *8! '%$%#! ',")!"3 '! $'(,!'$%! * ( -'$%!!7%'(@!.!'#!)!*,*!(((+ %)!$% '(,"%+,!"%!( ! $! ("3 0%,%*! #" ! %"$$%&' * %'!'B!( . *0%'%(,"!$%&' #"$'*$,* !E"'$%!*$!*!$%&'. '," %'!'$%" ARTÍCULO 193: '%')?' ,"!+!4!*" 0# !* /'$%'!"% #!,"' 0#"(! (,!+ $%0%', ')$% #"(' ! '!,"! 4"8*%$! *0%$% %!*! "(%*', !-$%'*!*! ' '%$%#% 7 -'*! #"*B$! 7 ,')! %')"(( ' %(,"%, ',"! ( !$#,!"3 $'(,!'$%! * #!) 6'$%&' * %0#(,( 0'%$%#! ( 6,'*%*!#","!'%$%#! %*!* ARTÍCULO 194: "-% ! "( -" ( %$%,*( 7 %0# %7' ,")!0%', * *"$@( #" ! '%$%#! %*!* 5(,! *+"3 -"%/%$!" ! ( -'$%! * #,%$%'!"% %',"(!* +'/%$ %!"% ! ,"!-5( * ! E"'$%!*$!*!$%&'. '," %'!'$%" CAPITULO II DE LAS OTRAS DISPOSICIONES ARTÍCULO 195 : !"! '! 04" !*0%'%(,"!$%&' * ( ,"%+,( ! "#"!$%&' '%$%#! $! * %$ ! $! * ' ( */$, #*"3'(,!+ $"'!# 8,%$!*$""(#'*'$%!. $#"!$%&'$' ,"( 0'%$%#%( !(8 $0 $' ! %"$$%&' 4$,% -! *')"(( "%+'! #"%" * ',!( ! ($%!$%&' * '% $%#%( * '*"!(.,"!(*#'*'$%!(* (,!* ARTÍCULO 196 : $! * '%$%#! 7*! /!$ ,!* #!"! %',"$!0+%!"%'/"0!$%&'$',"!(0'%$%#! %*!*( (+"!(#$,(. !(',( * 0!,"%! %0#(%,%-! . ! (%,!$%&' * ( $',"%+.',( (4,(! (*%/"',(%0#(,(!,8, *"$ %#"$%*!* ARTÍCULO 197: '%')'! %'(,%,$%&' $' (%' /%'( * $" ( #* 6'"!" *%(#'(!" "+!4!" $'*'!" 0 *%/%$!" #!) * %0#(,( 6$#, ' ( $!(( ' 7 ! . #"0%,! (%' #"4%$%* (!"") (*#!)(,!+ $%*(' ",8$ * ! .*'%$%#! %*!*(.;C*() !0', ARTÍ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ág.125 Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012 )! !(8 $0 #!) * ! $'(,!'$%! . ! "( $%&' !$"* 7!$"*%,($'*%$%&'*#"('!4"8*%$!(%'/ %'(* $" ARTÍCULO 199 : ( ,"%+,( ,!(!( 0 ,!( . *03( $!")!( *+"3' (" #!)!*( ' !( %'(,%,$%'( +!'$!"%!( *+%*!0', !,"%B!*!( (%' '$(%*!* *"7"%0%', #"-% . (%' #"4%$% * ( #"$*%0%',( 7 ( !*#,' ( ,5"0%'( # !B( #!"! /$,!"( *%$@( #!)( ("3' ( (2! !*( ' !( .( ( ") !0',('(, !' ARTÍCULO 200 : !( + %)!$%'( ,"%+,!"%!( * ( $',"%+.',( ( 6,%')' 0*%!', #!) ! $0#'(!$%&' #" ($"%#$%&' #" $! 7%","!/"0!7 !.(,!+ B$! ARTÍCULO 201 : ! **! "%)%'!*! #" ! !# %$!$%&' * ( %0#(,( $',"%+$%&' #" 04"!( ,!(!( . *"$@ ( 0'%$%#! ( $'(,%,.'$"5*%,#"/"',!/!-"* !'% $%#! %*!* ARTÍCULO 202 : %' #"4%$% * ,"!( *%(#(%$%'( $','%*!( ' !( .( . ") !0',( ( $',"%+.',( . *03( "(#'(!+ ( (,3'+ %)!*(! !9 "(',!" !( *$ !"!$%'( . #!)!" ( %0#(,( $',"%+$%'( ("-%$%( . *03( $!")( ' ( # !B( (2! !*( ' !( .( (, !' . *03( !$"*( 0%,%*( #" ! "#"!$%&' +9 -!" $!'* $""(#'*! . * !$"* $' &*% ) * 0"$% ( %+"( . *03( ")%(,"( $',!+ ( + %)!,"%( . '$(!"%( !(8 $0 !7 ( 7 *%(#')! ! "# "!$%&' #!"!#"('!(7'(,3'+ %)!*!(! -!" %+" (.")%(,"( $9 ',!" !( #"!$%'( * %')"(( . )!(,( ' !( /$@!( $""(#'*%',( "(#! *!'* *%$@( ")%(,"( $' (( $0#"+!',( *9 $,!" $0 )', * ,'$%&' ' ( $!(( ' 7 ! . (, !' ! "#"!$%&'!(8 *%(#')! 9 0# %" $' $! 7%" ,"! *%(#(%$%&' 7 0%,! ! "#"!$%&' ARTÍCULO 203 : *! ,"0%'!',0', #"@%+%* ( * !( !$"!( $! B!*!( . 3"!( -"*( * ! $%*!* #!"! 6#(%$%& ' * 0"$!*"8!( $! (7%"! ,"( +4,( 7 +(,!$ %$ #!( * (,"!'(?',(!-% !$%&'* !',"%"("3 (!'$%'!*!$''! 0 ,! '," 7%'%',( 0#%"!( H:9 ! *( 0% 0#%"!( H9 (%' #"4%$% * ! ",'$%&' * ( +4,( #"*$,( 7 $!(' ! +(,"$$%&' . $%"" * (,!+ $%0% ', "(#'(!+ $!'$ !$%&'* #"0%(7(,', %'/"!$," ARTÍCULO 204 : $'," . ()%0%', * (%(,0! * "$!*!$%&' * ( *%/"',( ,"%+,( 0'%$%#! ( !(8 $0 ! */%'%$%&' $"*%'!$%&' . (,!+ $%0%', * ( # "$*%0%',( . Pág.126 Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012 ",%'!( !*0%'%(,"!,%-!( ! (" ()%*!( ! /%' * +, '" ! 0!." /%$%'$%! ' *%$@! /'$%&' (,!"3 ! $!") * ! %"$$%&' * %'!'B!( . *0%'%(,"!$%&' #" $'*$, * ! E"'$ %! * $!*!$%&' . '," %'!'$%" ! ,"!-5( * ! * #'*'$%! 7 (,! *(%)' !"! (,( /$,( !( *%/"',( * #'*'$%!( "(#'(!+ ( * ! 0'%$%#! %*!* 7 %',"-%'' ' #"$( * "$!*!$%&' *!*! ! '!,"! B! * (( /'$%'( * +"3' !4(,!"(! (%(,0!.#"$*%0%',(7*%$@!/% $%'!(,!+ B$! ARTÍCULO 205 : $'/"0%*!* $' #"(', !' * "+%,"%( ! $! *8! '%$%#! * %(,"%, ',"! 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