Decreto Ley 14377
Gobierno | Administrativa - Impositiva |
Número de Edición | 14377 |
Publication Date | June 10, 1977 |
DECRETO LEY Nº 14377
(ACTUALIZADO)
GRAL. HUGO BANZER SUAREZ
Presidente de la República
CONSIDERANDO:
Que, dentro de la Política Fiscal del Supremo Gobierno, está previsto el incremento económico de las Alcaldías Municipales para que cumplan con sus objetivos de equipamiento y enficiente rendimiento de la infraestructura urbana vial, por lo que es conveniente transferir el régimen de tributación fiscal, sobre patentes de vehículos automotores de la competencia de la Dirección General de la Renta Interna a las mencionadas entidades autónomas, a objeto de que la recaudación de este rubro impositivo se constituya renta propia de éstas;
EN CONSEJO DE MINISTROS,
D E C R E T A:
ARTÍCULO 1.- A partir del 1º de enero de 1977, se transfiere el régimen de administración tributaria sobre patentes fiscales de vehículos automotores de servicio público o privado, establecidas por el Decreto Supremo N° 9658 de 14 de abril de 1971, de las Oficinas de la Dirección General de la Renta Interna de todo el país, a las Alcaldías Municipales, constituyéndose las recaudaciones en renta propia dentro de sus respectivas jurisdicciones, conjuntamente las que provienen de sus propias Ordenanzas.
ARTÍCULO 2.- Se mantienen sin modificación los procedimientos administrativos referidos a la percepción de este tributo, utilizados por las oficinas dependientes de la Dirección General de la Renta antes de la promulgación del presente Decreto, los mismos que serán adoptados por las Alcaldías Municipales a partir del 1° de enero de 1977 y aplicados hasta el 31 de diciembre de 1977.
ARTÍCULO 3.- Se establece el plazo de un año, computable a partir de la vigencia del Presente Decreto Ley, para que las Alcaldías presenten un proyecto de unificación de gravámenes sobre este rubro impositivo y su consiguiente procedimiento administrativo.
ARTÍCULO 4.- Mientras no se aprueben los nuevos...
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