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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 ! ”#”!$%&’
’%$%#! ( &”)!’* %+”!,%-. )%( !,%-* !’%$%#! %*!*
. ,%’ ’,” (( !,”%+$%’( $”!” “/”0!” . * “)!” (
%'(,”0’,( ‘”0!,%-( * $’/”0%*!* $’ ! . *
’%$%#! %*!*(1 CONSIDERANDO: * !$”* !
(,!+ $%* ’ ! “/”%*! . . ( ) !0’, ( *+” * !(
0’%$%#! %*!*(!#”+!”.#+ %$!” !’*”+% ,”%(!’! #!”!
$’$%0%’, * ! #+ !$%&’ ’ )’”! 1 CONSIDERANDO:
2” $! * ’%$%#! Ricardo Antonio Álvarez Arias
#”#( ’ $!”3$,” * 0$%&’ ! !#”+!$%&’ * ! ‘ * ”+%,”%(
#!”! 4”$%$% %($! !2 1 CONSIDERANDO: $’
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!#”+!$%&’ * ’ #”(’, !’ * ”+%,”%( $””(#’*%’,
! !2 “( ,!’* !#”+!* por UNANIMIDAD DE VOTOS.-
CONSIDERANDO: !( ”#”!$%’( ’%$%#! ( 0%,%”3’
‘”0!( * !# %$!$%&’ )’”! *’,” * ,5″0%’ 0 ‘%$%#! ’
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#” $! 7%” 0*% %*&’ ,! ( $0 #”'(! ($”% ,! “!*%
, -%(%&’ !-%(( . ! ,!-$(1 POR TANTO: ! ”#”!$%&’
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‘0”! ;9 * ! . * ’%$%#! %*!*(< = #3""! / ()'* *
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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:
#”(’, “PLAN DE ARBITRIOS” (’!. $!
* + %)!,”% $0# %0%’, #” ,*( ( -$%’( . ,”!'(?’,( *
’%$%#% *’* !’! 0’, ( (,!+ $’ !( ,!(!( )”!-30’(
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ARTÍCULO 2:
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7 %’)”(!’ ! ! 0’%$%#! %*!* ’ $’$#, * -’, !(
Pág.2
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
,”!'(/”’$%!( (+(%*%( @”’$%!( )!*( *’!
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ARTÍCULO 3:
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ARTÍCULO 4
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ARTÍCULO 5:
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Pág.3
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
9
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ARTÍCULO 6:
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ARTÍCULO 7:
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ARTÍCULO 8
'$""%"3' ' 0"! ( $',"%+.',( "(#'(!+ (
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+ %)!$%'(,"%+,!"%!(*',"* (# !B((,!+ $%*(#!"!,! /%'
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* !/$@!'7($0,%& !/! ,!
ARTÍCULO 9:
""(#'* ! ! "#"!$%&' '%$%#! * %(,"%,
',"! ! $"!$%&' "/"0! *")!$%&' * ( ) "!-30'(
0'%$%#! ( ! 6$#$%&' * ( %0#(,( . ,"( $ !")( *$",!*(
#" ')"( !$%'! * ! #?+ %$! !"! (, /$, !
"#"!$%&' '%$%#! * %(,"%, ',"! @!"3 * $'$%0%', *
( $',"%+.',( !( *%(#(%$%'( #",%'',( # " 0*% *
#+ %$!$%'(' %!"%/%$%! D!E!$,!F! E!$,!'%$%#! .
(0*%(*$0'%$!$%&'*0!."$%"$ !$%&'* '%$%#%
Pág.4
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
CAPITULO II
DEFINICIONES Y TERMINOS
ARTÍCULO 10:
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Pág.5
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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Pág.6
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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TITULO II
IMPUESTOS
CAPITULO I
IMPUESTO SOBRE BIENES INMUEBLES
ARTÍCULO 11:
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Pág.7
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
ARTÍCULO 12:
%0#(,(+”+%’(%’0+ (”$!”3(+”
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ARTÍCULO 13:
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ARTÍCULO 15
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Pág.8
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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ARTÍCULO 17:
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Pág.9
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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ARTÍCULO 18:
$'/"0%*!* $' ",8$ = * ! . *
'%$%#! %*!*( ( %'0+ ( )!"!',%B!"3' #!) * (
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"!B3' CAPITULO II
IMPUESTO SOBRE INDUSTRIA, COMERCIO Y SERVICIOS
ARTÍCULO 19:
0#(,(+"'*(,"%! 0"$%."-%$%( (
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Pág.10
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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%’#”4%$%* (,!+ $%*’ (!”,8$ ( >.
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ARTÍCULO 21:
( $’,”%+.’,( (4,( ! 0#(, +”
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’” * $!*! !2 ’! $ !”!$%&’ I”!*! * (( %’) “((
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Pág.11
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
ARTÍCULO 22:
*03( * !( ,!(!( #" ("-%$%( $""(#'*%',(
( +% !"( #!)!"3' 0'(! 0', #" $!*! 0(! 7%-! ', !
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ARTÍCULO 23:
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ARTÍCULO 24:
#"(',!"3' !', ! E"'$%! * ,'$%&' !
%*!*!' ((%)%',($!0+%(0*%/%$!$%'(
1. Cambio de RTN alfa numérico a numérico #"(',!'* (
(%)%',( "7%(%,( %$%,* *%"%)%*! ! ! E"'$%! *
,'$%&' ! %*!*!' ( %$%,!'* $!0+% , $#%! *
Pág.12
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
'- = ,$#%! * ,!"4,! * %*',%*!* * "#
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>,$#%!* !( -’$%!0’%$%#! * ”#”(’ ,!’, )!
2. Cambio de razón social de comerciante individual a
sociedad y viceversa %$%,* *%”%)%*! ! ! E”’$%! *
,’$%&’ ! %*!*!’ ( %$%,!’* $!0+% ,$#%! * !
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“#”(’,!’, )! ; !”,!#*”!,’,%$!*!’ $!(*’(”
#”#%,!”%”#”(’,!’, )!
3. Cambio de domicilio o dirección: %$%,* *%”%)%*! ! !
E”’$%! * ,’$%&’ ! %*!*!’ ( %$%,!’* $! 0+%
0#!,%+% %*!* !#”+!*! ’ ! E”’$%! * ’,” * !
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( ’! ($%*!* C !”,! #*” !,’,%$!*! ’ $!( * ‘ (”
#”#%,!”%”#”(’,!’, )!
4. Cambio de nom bre del negocio %$%,* *%”%)%*! ! !
E”’$%! * ,’$%&’ ! %*!*!’ ( %$%,!’* $! 0+%
”0 !”% *- 0’*-’,!($’ ’-’0+” * ’)$%
= ,$#%! * ! ( -’$%! 0’%$%#! * *2 * ‘)$%
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#?+ %$!’$!(*(”($%*!*: !”,!#*”!, ’,%$!*!’$!(
*’(” #”#%,!”%”#”(’,!’, )!
5. Cambio de actividad económica: %$%,* *%”%)%*! ! !
E”’$%! * ,’$%&’ ! %*!*!’ ( %$%,!’* $!0+%
0#!,%+% %*!* !#”+!*! ’ ! E”’$%! * ’,” * !
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“#”(’,!’, )! (% ( ’! ($%*!* : /,$#% ! * ! ( -’$%!
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($%*!* C #%! * ! ($”%,”! ”%)%’! ; !” ,! #*”
!,’,%$!*! ’ $!( * ‘ (” #”#%,!”% “# “(’,!’, )!
6. Cambio de representante legal %$%,* *%”%)%*! ! !
E”’$%! ,’$%&’ ! %*!*!’ ( %$%,!’* $!0+ %
$”*%,!$%&’ * ‘- “#”(’,!’, )! 0*%!’, #’, * !$,!
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7. Cambio de propietario o traspaso de negocio %$%,*
*%”%)%*! ! ! E”’$%! * ,’$%&’ ! %*!*!’ ( %$%,!’*
$!0+% ’!” *( /”0 !”%( * - 0’ * -’ ,!( H’ #”
$%”” . ,” #” !#”,”!9 = ,$#%! * ,!”4, ! * %*’,%*!* .
Pág.13
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
( -’$%! * ‘- *2 > % ( ’! ($%*!* $
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*’(” #”#%,!”%”#”(’,!’, )! CAPITULO III
DEL IMPUESTO PERSONAL
ARTÍCULO 25:
%0#(, ”(’! ( ’ )”!-!0’ 7 “$!
(+” ( %’)”(( !’! ( 7 #”$%+’ !( #”(’! ( ‘!,”! (
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)’”! $! 7%” #”$#$%&’ ’ /$,%- ’ -! ” ( ’ (#$% 7
0*%/%7 #!,”%0’%* $’,”%+.’,
ARTÍCULO 26:
*! #”(’! ‘!,”! #!)!”3 !’! 0’, ’
0#(, ”(’! (+” (( %’)”(( !’! ( 7 # ”$%+! ’ (,
’%$%#% 7 ( $0#,!”3 !# %$!’* ! ,!”%/! $ ’,0# !*!’
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MODALIDAD DE DECLARACIÓN PARTCULAR O INDIVIDUAL.
!( #”(’!( ‘!,”! ( (4,!( ! (, %0#(, #*” 3’ *$ !”!” ’
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/”0 !”%( 7 )”!,%,!0’, #’)! ! *%(#(%$%&’ !
’%$%#! %*!* MODALIDAD DE DECLARACIÓN PATRONAL !”!
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‘ 6%0 * ! + %)!$%&’ * @!$” ! *$ !”!$%& ‘ ! 7 ’ (,
Pág.14
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
$!( #*”3 #”(’,!” ’ #!# $0?’ $’ ( “7%(
%,( $’,’%*(
’ 0%(0/”0 !”%
DE LOS PAGOS !( #”(’!( ‘!,”! ( 7 @!.!’ *$ !”!* +!4
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ARTÍCULO 27:
(,3’ 6’,( * #!) * 0#(, ”(’! (
$’,0# !*(’ ”,8$ ;;* !..* ) !0’,
ARTÍCULO 28:
SISTEMA DE RETENCIÓN EN LA FUENTE. !”!
#!) * 0#(, ”(’! ( (,!+ $ %(, 0! * ,’$%&’
’ ! ’, ’ $'($’$%! ,*!( !( #”(’!( ‘ !,”! (
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’ #”%0” ,”%0(,” * $!*! !2 #” ! 4%$% * #!,”’ #*”3
**$%” *’!( !-B’ 0(*’”*$!* !!2
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ARTÍCULO 29
!”! /$,( * 0*%/%$!$%&’ * -! ”( ’ +!( !
( $”%,”%( !’,( (2! !*( ( !,”%B! ! ! )” ‘$%! * !,’$%&’
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($@( & %*( 7 %’*%7 ’ /”0! $ !”! ( #” $’,!4( !
0*%/%$!”.(4(,%/%$!$%&’ ARTÍCULO 30:
( #!,”’( (!’ #”(’!( ‘!,”! ( 4”8*%$!(
#!”,%$ !”( (,!,! ( 7 ,’)!’ $%’$ 03( 0# !*(
Pág.15
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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ARTÍCULO 32:
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Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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Pág.17
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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Pág.19
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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Pág.21
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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Pág.22
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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ARTÍCULO 77.
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Pág.56
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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ARTÍCULO 80
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Pág.57
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
CAPITULO VI
CENTRO HISTÓRICO
SECCION I
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ARTICULO 82:
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Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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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 !’$!”)!* !
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DE LA AUTORIZACION DE PUBLICIDAD AUDITIVA
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TASA DE MANTENIMIENTO DE INFRAESTRUCTURA VIAL
ARTÍCULO 95
: /$, * $”!” ’ ’* (#$%! #!”! !
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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
Para los vehículos hasta el año 2004 AUTOMÓVILES PARTICULARES
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Pág.64
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
0% 0#%”!( H 9 ! !2 (%’* !$0 !+
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DEL CATASTRO
ARTÍCULO 99:
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GERENCIA DE CONTROL DE LA CONSTRUCCIÓN
SECCIÓN I
SERVICIO DE ALINEAMIENTO, REVISIÓN Y APROBACIÓN DE
PLANOS
ARTÍCULO 100:
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Pág.65
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
%$@! $'(,!’$%! $'(,%,. !,”%B!$%&’ #!”! %’
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Pág.66
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
!( 0!’,!( ( 0’,( #+ %$%,!”%( 7 #*! !#
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Pág.67
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
$’,’)! ,”!(#!( * !( 3″!( 7 $””(#’
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PERMISO PARA CONSTRUCCIONES, MEJORAS Y
NOMENCLATURA
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Pág.68
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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ARTÍCULO 110:
7 !( #”(’!( 7 ! ! /$@! * ’,”!*! ’
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Pág.79
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
#”(’, +’/%$%!”%! !E”’$%!* ’,” *
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ARTÍCULO 111
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Uso Residencial
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Pág.80
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
!/$@!*’,”!*!’0”!* #”#%,!”%* %’0
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'(,”$$%&’ 0%,%”3 !( &”*’( * #!) $””(#’* %’,( ()?’
(,!+ $%*’ ”) !0’, SECCIÓN III
DE LOS PERMISOS DE DEMOLICIÓN DE EDIFICIOS
ARTÍCULO 112
: !’*(/$,?’!*0 %$%&’#””*’* !
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$%! SECCIÓN IV
DE LA UTILIZACION DE ACERAS, VÍAS PUBLICAS Y ESPACI O
AÉREO
ARTÍCULO 113
: !( %'(,%,$%’( #?+ %$!(#”(’!( ‘!,”! (
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#?+ %$!(#”(’!( ‘!,”! ( 4”8*%$!( #”%-!*!( * +”3 $’,!”
Pág.81
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
#”-%!0’, $’ ! !#”+!$%&’ * ! E”’$%! * ’
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ARTÍCULO 114:
#”@8+ ! !( $0#!28!( * , /’8! !
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ARTÍCULO 115
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Pág.82
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
E”’$%! (2! ”-% ! 7 ! E”’$%! * ’,”
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ARTÍCULO 116:
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ARTÍCULO 117
!”! ! )! %B!$%&’*,””($! 7%” 0’ ,
#”,!’,.L!’,’!(*, /’8!.*$! 7%”, “!8’* 7’
$’,’ $’ ! *+%*! !,”%B!$%&’( #”(’,!”3 ‘! ( %$%,* *
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#”,)%*!(+!4’”5)%0’(#$%! 7 #”@8+ !
ARTÍCULO 118:
” ! !,”%B!$%&’ 0’$%’!*! ’ !”,8$
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ARTÍCULO 119:
7 !( ,””( !’,’!( . *03( 0’,(
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Pág.83
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
%’$0# %0%’, * (,!( *%(#(%$%’( (”3 (!’$%
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ARTÍCULO 120:
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Pág.84
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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Pág.85
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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Pág.86
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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Pág.87
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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Pág.88
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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ARTÍCULO 125
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Pág.89
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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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.91
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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Pág.92
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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TASA POR MITIGACIÓN DE IMPACTOS VEHICULARES AL
ESPACIO PÚBLICO DEL DISTRITO CENTRAL
SECCIÓN ÚNICA
ARTÍCULO 131
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Pág.93
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
CIFRAS DE ATRACCIÓN Y GENERACIÓN DE VIAJES
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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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DEL PERMISO DE EXTRACCIÓN O EXPLOTACIÓN DE
RECURSOS
ARTÍCULO 134
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Pág.95
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
! $’,”!-’$%&’ ! (,! #”@%+%$%&’ ( (!’$%’!”3 $ ’ 0 ,! ‘
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CEMENTERIOS
ARTÍCULO 135
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Pág.96
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
)9
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MERCADOS, PUESTOS DE VENTA, VENDEDORES
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ARTÍCULO 136
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ARTICULO 137
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ARTÍCULO 140:
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Pág.97
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
CAPITULO XIV
SERVICIO DEL RASTRO
ARTÍCULO 141:
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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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CONTRIBUCIÓN POR MEJORAS Y PROGRAMAS DE
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ARTÍCULO 144:
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Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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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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DEL REGISTRO DE ARMAS DE FUEGO
ARTÍCULO 149:
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TÍTULO VII
USO DEL SISTEMA VIAL URBANO
TRÁNSITO Y TRANSPORTE
ARTÍCULO 150
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Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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Pág.108
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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ARTÍCULO 152:
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ARTÍCULO 155:
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Pág.109
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
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TÍTULO VIII
DE LAS OTRAS TASAS
CAPÍTULO I
TASA POR USO DE ESPACIO MUNICIPAL
ARTÍCULO 158
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TASA DE SEGURIDAD
ARTÍCULO 159:
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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
ARTÍCULO 162
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ARTÍCULO 163
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Pág.114
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(%0% !"( (%' #"4%$% * ! "0$%&' * (
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ARTÍCULO 164
: ! E"'$%! * '," * ! '(,"$$%&'
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#* "*'!" ! ((#'(%&' $ !("! *0 %$%&' * !( +"!( '
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ARTÍCULO 165
: !'%$%#! %*!*(!'$%'!"3 ((%)%',(!$,(
!9 +(,!$ %B!$%&' * ,"3/%$ ' $! ( + -!"( $ !"","!(
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Pág.115
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
(!'$%'!"3! ($'*$,"($'$%'$',!0#%"!(
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ARTÍCULO 166
: ! /! ,! * #!) * !( 0 ,!( . (!'$%'(
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TITULO X
DEL CONTROL, ADMINISTRACIÓN Y FISCALIZACIÓN
CAPITULO I
DE LA DECLARACIÓN
ARTÍCULO 167
: (%0#(,(((!,%(/!$'0*%!',*$ !"!$%'(
4"!*!(7*+'#"(',!" ($',"%+.',(
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ARTÍCULO 168
: !"! /$,( * !",8$ !',"%" ! '%$%#! %*! *
#'*"3 ! *%(#(%$%&' * ( $',"%+.',( ( /"0 !"%(
$""(#'*%',( ! /! ,! * /"0 !"%( ' 6%0 ! (
$',"%+.',(* !+ %)!$%&'*#"(',!"((* $ !"!$%'(' (
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CAPITULO II
DE LOS PAGOS
ARTÍCULO 169
: ($',"%+.',((4,(! (%0#(,(.,!(!(
0'%$%#! ( #*"3' #!)!" *%$@( ,"%+,( ' /"0! !',%$%#!*!
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Pág.116
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
$9
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ARTÍCULO 170
: ( %0#(,( $',"%+$%'( 0 ,!( ("-%$%( .
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ARTÍCULO 171
: %(#(%$%'()'"! ((+" (#!)(
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+ %)!$%&' ! /!-" * ! '%$%#! %*!* # !B #! "! #!)
("3*,"(*8!(@3+% ( CAPITULO III
DEL CONTROL Y FISCALIZACIÓN
ARTÍCULO 172
: ' 4"$%$% * ( /'$%&' /%($! %B!*"! !
'%$%#! %*!* #" 0*% * !( /%$%'!( $""(#'* %',( ,%'
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'%$%#! %*!* *+"3 #"(',!" %'/"0( 0'(! ( ! !
"#"!$%&''%$%#! (+" (*,*((,(/ '*(
Pág.117
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
$97"%" * ( $',"%+.',( !( %'/"0!$%'
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ARTÍCULO 173
: ! %"$$%&' * %'!'B!( . *0%'%(,"!$%&' !
*#'*'$%! 7 (,! *(%)' #"!$,%$!"3 ,*!( !( *% %)'$%!(
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ARTÍCULO 174
: ' 4"$%$% * (( /'$%'( 0# !*
0'%$%#! *+"3 (4,!"( ! !( '"0!( %'(,"$$% '( 7 !
!,"%*!* %'0*%!,! (#"%" %0#!",! (%'* /% ' !(
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' $!( * **! ( !4(,!"3 ! ( #"%'$%#%( * 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 *+! $+"!"( *- -"
( 0*%!',
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ARTÍCULO 176:
!4(, 7 "( , * ! "-%(%&' ("3 #(, '
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$#%! 8',)"! $' (( /'*!0',( ( ',%/%$! "3 ' ! /"0!
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ARTÍCULO 177
: ! /$@! * !4(, #!"! ,*( ( /$,( )! (
("3 !7 ! ' 7 ( #' ' $'$%0%', * $' ,"%+.', *
!$"*$' !",8$ !',"%"
ARTÍCULO 178
: !( !$$%'( 7 ! '%$%#! %*!* ,-%( '
$',"! * #!",%$ !"( #"-'%',( * + %)!$%' ( ,"%+,!"%!( #"
( /$,( * ! . * '%$%#! %*!*( . '"0!( ( +! ,"'!(
#"($"%+%"3' ' ,5"0%' * $%'$ !2( (%'* %' ,""0#%*
?'%$!0',#"!$$%'(4*%$%! (
!"! /$,( * #"(', !",8$ ! !# %$!$%&' * ( $"%,"%( *
#"($"%#$%&' *+"3 (" ( %$%,!*! ' $!*! $!( #!" ,%$ !" #"
$',"%+.', 0%',"!( ' (! ( %$%,!* ! '%$ %#! %*!* #*"3
6%)%" $+"* !**!*
! $",!"8! '%$%#! ' $"*%'!$%&' $' ! %" $$%&' *
%'!'B!( . *0%'%(,"!$%&' (,!+ $"3' ( "7%(% ,( #!"! !(
( %$%,*(!,%'',(. !+"!"!''#"$*%0%', 6#*%,#!"!(
"( $%&'
/!$ ,! ! $! * ! /'$%'!"% 7 (, *( %)' #!"! 7
"( -! !( #,%$%'( 7 (+" (,! *%(#(%$%&' #"(',' (
#!",%$ !"( TITULO XI
DE ALGUNOS PROCEDIMIENTOS
CAPITULO I
DE LA PRESENTACIÓN
ARTÍCULO 179
: ! %'%$%!$%&' ! ((,',!$%&' "( $%&'
',%/%$!$%&' . ( * "$"(( 7 *+!' ()%"( ' ! ,"!0%,!$%&'
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ARTÍCULO 180
: ' $0# %0%', $' 6#(, ' !",8$
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0!'%/(,!$%'( . *03( 7 $""(#'*!' ' ! $ ",!"8!
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Pág.119
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
!(%0%(0 ()%" (,!+ $%* ' ! . * "$*%
0%',(
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ARTÍCULO 181
: /!$ ,! ! ! E"'$%! * !,!(," #!"! !*0%,%"
,"!0%,!" . "( -" !( 74!( %0#)'!$%'( # ,%$%'(
" !$%'!*!( $' ! 0!,"%! $!,!(,"! 7 /"0 ' (
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,! /$, -! ! 0%(%&' !$%'! * !'$( . )"( !"!
'! 04" . 03( !$",!*! "( $%&' #*"3 !6% %!" ( * '
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(0(,"! ! ! "#"!$%&' '%$%#! $',',%- * !( ( %$%,*(
!*0%,%*!(. !("( ,!( CAPITULO II
DE LOS RECLAMOS POR PAGO EN EXCESO O PAGO INDEBIDO
ARTÍCULO 182
: ( $',"%+.',( 7 (,%0' @!+" #!)!* '
6$( %'*+%*!0', %0#(,( $',"%+$%'( ( "-%$%(
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Pág.120
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
%"$$%&' * %'!'B!( . *0%'%(,"!$%&' !( "( $
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ARTICULO 183
"$'$%0%', * #!) ' 6$( %'*+%*
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4$,!"!*/"0!%'0*%!,!.(%'0!(,"!0%, #!",!0',*
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%0#(,( ,!(!( $',"%+$%'( #" ("-%$%( * "$@(
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ARTÍCULO 184
: ! '%$%#! %*!* #* $0#'(!" !( **!(
7 ,')! $' #"('!( '!,"! ( 4"8*%$!( * $' /"0%*!* !
#"$*%0%', (,!+ $%* . +!4 ( 0%(0( #!"30, "( *
",8$ CC
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! %"$$%&' E'"! #!"! 7 0*%!', #"$*%0% ', 7 /%4
$'!"") ! !.#*!") !"%B!"*/%$%0 *%!', %(,0!
* ')"(( #" )"(( !7 !( **!( 7 ' %$%#% ,')!
$' #!",%$ !"( . 7 (,( ! ( -B ((,')!' + %)!$%'(
#'*%',(*#!)$' !'%$%#! %*!*
TITULO XII
DE LAS PROHIBICIONES
CAPITULO ÚNICO
DE LAS INFRACCIONES Y PROHIBICIONES
ARTÍCULO 185
:
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$'(,"$$%'( ,%/%$!$%'( "+!'%B!$%'( "' !, 0*%
!0+%', B'%/%$!$%&' . $ )8! ( ")%"3' #" ( ") !0',(
"(#$,%-(
ARTÍCULO 186
: ! '%$%#! %*!* ( ! #"#%,!"%! * ,* 3"+
# !',! (0+"!*! ' !( -8!( #?+ %$!( ' $'($'$ %! '%')'!
#"('! #*"3 ,! !" $",!" 3"+ ( (%' #"-%! !, "%B!$%&' * !
'%*!**E(,%&'0+%',! '%$%#!
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# !',!*( ' #"#%*!* #"%-!*! ' $!( * 7 #" "!B'(
(#$%! ( ( !,"%$ ! ,! ! * ' 3"+ ("3 + %)!$%&' (0+"!" !
0'( *( H9 3"+ ( ' !( 3"!( 7 ! *#'*'$ %! 0'%$%#!
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(!'$%'!* $' '! 0 ,! * *( 0% 0#%"!( H 9 #"
$!*!3"+ $",!*
Pág.121
Certificación del Acuerdo No.051-011 Plan de Arbitrios año 2012
#"@8+ ! ,! ! * 3"+ ( 0!,!( . !"+(,( '
!( $'$!(
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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+"(
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$',"(( (*+"3$!'$ !" #"0%(*#"!$ %&'
9 ( 4)( * G%' ! ( $! ( ( ( !# %$!"3 '! 0 ,! * *(
0% 0#%"!(H9. *$0%(* (%0# 0',(
ARTÍCULO 188
: %' #"4%$% * (,!+ $%* ' #"(', !' (
#"@8+ ! $ $!$%&' * #+ %$%*!* $0"$%! . # 8,%$! ' (
)!"((%)%',(
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+9 ' $"-!( ,! *( #',( -@%$ !"( . #!,'! ( #(,(
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!( # !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 $0 ! + %)!,"%*!* *
",%"
%'0*%!,* 0%(0
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$'*$,"' (*%(#(%,%-( 0%'((H $(* /"'(-8!(
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-@8$ (*! 7% "
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,% %B!'*$! 7%",%#*#)!0',
! $',"!-'$%&' ! (,!+ $%* ' (, !",8$ ("3 (!'$%'!*
$' '! 0 ,! * @!(,! $%'$ 0% 0#%"!( H : 9 (%'
#"4%$%* !+ %)!$%&'*",%"!" !#+ %$%*!* !$(,!* %'/"!$,"
ARTÍCULO 189: *!,"0%'!',0',#"@%+%*
!9 !0+%!" ( '0+"( ,"!*%$%'! ( * !( *%/%$!$% '(
$'4',(*-! "%(,&"%$7,')!'('0+"")%(,"!*
' "$@%-( %(,&"%$( !# %$3'* '! 0 ,! * *% B 0%
0#%"!(H9
+9 ' $!( * ! $',%'!$%&' * ,"!+!4( * $'(,"$$ %&' .
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E"'$%! * '," %(,&"%$ .L ( $!0+%( "! % B!*(
-!.!' ' $',"! * ( %'!0%',( * ) !0', *
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$ !("! *0 %$%&' * !( +"!( ' !,"%B!*!( . ,'*"3
7 $!'$ !" '! 0 ,! * H :
9$!")3'* $(,* !*0 %$%&'! %'/ "!$,"
!"! ! *0 %$%&' * ' *%/%$% *'," * '," %(,&"%$
#"$*%0%', $0'B!"! ' ! E"'$%! * ',"
%(,&"%$ 7%' *%$,!0%'!"! /!-"!+ *(/!-"!+ 0', !
0%(0! ' $'$"*!'$%! $' '(,%,, '*"2 *
',"# )8! %(,"%! (%'* ! E"'$%! * ', " * !
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"(#$,%-! $!(!"! '! 0 ,! *
H K9
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* ! !# %$!$%&' * ,"!( 0 ,!( . (!'$%'( (,!+ $%*!( #"
!( .(.") !0',(-%)',(
!'* ( /$,5 '! *0 %$%&' #" "*' * !
"#"!$%&' '%$%#! ,"! !,"%*!* ( $+"!"! !
$!',%*!* (,!+ $%*! ' !' * "+%,"%( %0#,! + !
*2* %'0+ 03( ($(,(!)")!*(
$9 ,!" !""4!" +!("! !'%0! ( 0",( ' !( $! (
# !B!( 0'0',( @%(,&"%$( . ,"( )!"( #?+ %$( 7
$'/"0' '," %(,&"%$ * %(,"%, ',"! ( (
Pág.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,"( * ',"( *
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!$%'! ( *'," * '," %(,&"%$ * %(,"%, ',"!
#" 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"!( * $!")! *($! ")! ',"
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* ! E"'$%! * '," %(,&"%$ * %(,"%, ',"! !(8
$0 !$!")!.*($!")!'3"!('(,!+ $%*!($0,! (
#" 7(%0#'*"3'!0 ,!*%($%',(0 #%"!(H
C9 $!*! -B 7 ( "7%"! ' $"*%'!$%&' $ '
#!",!0', * "*'!0%', %! * ! $! *8! . !
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)9 ""4!" *(#"*%$%( * $'(,"$$%&' +(,!$ %B!'* %+"
,"3'(%,#" !($! (.!$"!(#!)!"!'!0 ,! *=<
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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$#, ' ( $!(( ' 7 ! . #"0%,! (%'
#"4%$%* (!"") (*#!)(,!+ $%*(' ",8$ * !
.*'%$%#! %*!*(.;C*() !0',
ARTÍCULO 198
: !"! /$,( * +,'$%&' * #"0%( *
#"!$%&' * !( #"('!( 4"8*%$!( (%' /%'( * $" ! E"'$%!
*$!*!$%&'. '," %'!'$%"0%,%"3$'(,!' $%!*'(,!"
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$0"$%( . ("-%$%(
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*'* %',"(!* *+"3 +,'" ( #"0%( * # "!$%&' !
( %$%,* * $'(,!'$%! *+"3 #"(',!"( !', ! E"'$%! *
$!*!$%&'. '," %'!'$%"!$0#!2!*!*$# %!/,(,3,%$!
* ! $5* ! * %*',%*!* . ( -'$%! 0'%$%#! * "#"(',!',
Pág.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! !*( ' !( .( (
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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( ")%(,"( $',!+ ( + %)!,"%( .
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#!"!#"('!(7'(,3'+ %)!*!(! -!" %+" (.")%(,"(
$9 ',!" !( #"!$%'( * %')"(( . )!(,( ' !( /$@!(
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ARTÍCULO 203
: *! ,"0%'!',0', #"@%+%* ( * !(
!$"!( $! B!*!( . 3"!( -"*( * ! $%*!* #!"! 6#(%$%& ' *
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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"'$ %! *
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!4(,!"(! (%(,0!.#"$*%0%',(7*%$@!/% $%'!(,!+ B$!
ARTÍCULO 205
: $'/"0%*!* $' #"(', !' * "+%,"%(
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* ( ("-%$%( 0'%$%#! ( #"(,!* * $! 7% " ,"! **! !
/!-"* !0%(0!#*"3,0!" !((%)%',(!$$% '(
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Pág.127
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