DECREE No. 496/2008
DATE: 04.21.2008
ARTICLE 1.- Amend the regulations of CHAPTER IX-ON PAYMENT- of Ordinance No. 33318 –Municipal Tax Code- which shall be drafted as established in Annex I, which is an integral part of this decree.-
ANNEX I
ARTICLE 1.- The Revenue Directorate may grant payment facilities for overdue municipal taxes, contributions, duties and other rights, surcharges, fines, and other corresponding accessories.-
ARTICLE 2.- Payment facility plans shall be adjusted to the following conditions:
a) They shall be in equal installments, with the first one to be paid upon submitting the plan and the following ones by the tenth (10th) day, inclusive, of the subsequent months.
b) The installments shall be determined by dividing the debt into equal parts, upon which an interest rate of 1.5% compounded monthly shall be applied. (amended by DECREE No. 098/2011)
c) The amount of the installments may not be less than 5% of the current municipal basic salary, except for the Municipal Tax for Hygiene, Prophylaxis and Safety Inspection, the minimum of which may not be lower than the general minimum of said Municipal Tax.
d) Up to twenty-four (24) monthly installments may be granted, except for the Municipal Tax for Hygiene, Prophylaxis and Safety Inspection, which may not exceed 12 monthly installments.
e) New facility plans for the same account and for the same Municipal Tax or Contribution may not be granted as long as another plan exists.
f) In the event that facilities are granted for debts previously included in expired plans, the maximum term shall be reduced by one-fifth. Once two facility plans for the same account have expired, no new facilities shall be considered.-
ARTICLE 3.- In cases of debts derived from improvement contributions (Pavement, Expansion of Sanitary Services, Curb and Gutter, Public Lighting and Others), the facilities may be extended up to forty-eight (48) installments, under the same conditions established in the previous article.-
ARTICLE 4.- In cases of debts derived from the right to use platforms and ticket windows at the Bus Terminal, the facilities may be extended up to twenty-four (24) installments under the conditions established in Article 2.-
ARTICLE 5.- It shall be an essential condition to maintain the benefits of financing plans, whether monthly or bimonthly, not to incur in the failure to pay two (2) consecutive periods of the obligations that accrue during the validity of the plan.-
ARTICLE 6.- The expiration of the payment plan shall occur due to:
a) Failure to pay two (2) consecutive installments or three (3) alternating installments.
b) Non-compliance with ARTICLE 5 of this document.-
ARTICLE 7.- The Executive Department may agree, through a reasoned resolution, to other payment facilities in duly justified exceptional cases.
View in Digest
DECREE No. 098/2011
DATE: 01.24.2011
PUBLISHED: 01.25.2011
ARTICLE 1.- Establish the rates for compensatory, financing, and punitive interest, as provided by Articles 26 and 44 of the Municipal Tax Code, General Part, at THREE PERCENT (3%), TWO PERCENT (2%), and FOUR PERCENT (4%) monthly, respectively.-
ARTICLE 2.- Establish the rate for interest provided by Article 45 applicable to cases of repetition, as well as that of the interest applicable to cases of refund, reimbursement, or compensation of the municipal taxes governed by the Municipal Tax Code, at FIFTY HUNDREDTHS OF A PERCENT (0.50%) monthly.-
The interest referred to in the preceding paragraph shall accrue from the date of filing the request for refund, the administrative claim or judicial demand for repetition, or the request for reimbursement or compensation, as appropriate, until the date of the effective refund, reimbursement, or compensation.-
ARTICLE 3.- Repeal any other regulation of lower or equal hierarchy that contradicts this one.-
ARTICLE 4.- Communicate, publish, give to the Government Secretariat, and send an authenticated copy through it to the Revenue Directorate.-