Municipal property tax
In this way a taxpayer would pay the amount corresponding to the whole of the first bracket plus the difference for what exceeds it and so on until the sum of the taxable value amounts considered in each bracket completes the taxable value of the taxable value of the tax roll in question.
Owners or possessors in any capacity whatsoever, the purchasers with a registered promise or with a date certain and the highest bidders in a judicially approved auction of real estate are obliged to pay the Real Estate Tax.
Owners or possessors in any capacity whatsoever, the purchasers with registered promise and the highest bidders in judicially approved auctions of real estate included in the department.
Peruvian property tax
Article 302 of the Political Constitution of the State in paragraph I, numeral 19, establishes as exclusive competence of the autonomous municipal governments, in their jurisdiction, the creation and administration of municipal taxes.
Article 323, paragraph III of the Constitution provides that the Plurinational Legislative Assembly, by means of a Law, shall classify and define the taxes that belong to the national, departmental and municipal tax domain.
Likewise, the aforementioned Law No. 031, in the first paragraph of its Second Transitory Provision, establishes that the creation of taxes of the autonomous territorial entities shall be subject to the provisions contained in the tax classification law and the basic regulatory legislation for the creation and/or modification of taxes, otherwise Law No. 2492 of August 2, 2003 (Bolivian Tax Code) or the rule that replaces it, shall apply.
The Law of Classification and Definition of Taxes and Regulation for the Creation and/or Modification of Taxes of Autonomous Government Domain No. 154 of July 14, 2011, in its Article 8, classifies and defines that municipal governments may create taxes that have the following generating facts:
Requirements to pay self-assessment
Sometimes certain legislative reforms, the need for which is unquestionable and unanimously admitted, are successively and repeatedly postponed due to unforeseen circumstances that inexorably mark the rhythm of the socio-political dynamics of the State. This has been the case of the reform of the Local Treasuries which, at last, and by virtue of this Law, is incorporated into the field of positive law, thus resolving the long period of transitory nature in which the financial activity of the local sector has been developing.
The absence of a comprehensive regulation of local financial activity in Law 7/1985 was based on objective reasons of a material nature, entirely linked to the state in which the process of definitive conformation of certain aspects of general financial activity was in progress. In essence, this has to do with the importance, in the local sphere, of certain material and formal aspects of the State’s financial activity and, more specifically, the aspects relating to the structure of the State’s tax system and the organization of general budgetary activity. Both matters, which have a decisive influence on the integral configuration of the local financial system, were, in 1985, still pending definition in their exact terms, a circumstance which meant that the local financial system could not have been fully ordered at the aforementioned date.
Collection of taxes in chile 2020
Royal Decree 3250/1976, of December 30, 1976, which put into effect the provisions of Law 41/1975, of Bases of the Statute of the Local Regime, relating to revenues of Local Corporations, and issued provisional rules for its application.
Subsequently, Royal Decree-Law twenty-two/one thousand nine hundred and seventy-six extended the term for the articulation of the Bases and Royal Decree-Law twenty-five/one thousand nine hundred and seventy-six, for the reasons stated in its explanatory memorandum, has again extended the aforementioned term, while providing for the immediate entry into force of the remaining provisions on the income of Local Corporations. This makes it necessary to dictate provisional rules for the aforementioned application, which will be in force until the definitive text of the aforementioned Law forty-one thousand nine hundred and seventy-five comes into force in its entirety.
By virtue thereof, at the proposal of the Ministry of the Interior, in accordance with the opinion of the Council of State in Plenary Session and after deliberation of the Council of Ministers at its meeting of the thirtieth day of December one thousand nine hundred and seventy-six,