Ley 2723
Gobierno | Tributaria, Aduanera Y Financiera - Liberacion Tributaria |
Número de Edición | 2723 |
Publication Date | June 28, 2004 |
LEY N° 2723
LEY DE 28 DE MAYO DE 2004
HORMANDO VACA DIEZ VACA DIEZ
PRESIDENTE INTERINO DE LA REPUBLICA
Por cuanto del Honorable Congreso Nacional, ha sancionado la siguiente Ley:
El HONORABLE CONGRESO NACIONAL,
DECRETA:
ARTICULO 1°. Autorízase al Gobierno Municipal de la ciudad de Sucre compensar, a personas naturales o jurídicas (vecinos o juntas vecinales), mediante mecanismos tributarios (crédito fiscal al Impuesto a la Propiedad de Inmuebles), por toda obra de competencia municipal realizada por éstos que recupere la Plusvalía Urbana y mejore el impuesto sobre el valor a la propiedad.
ARTICULO 2°. La programación y ejecución de todas las obras serán avaladas y supervisadas por las respectivas instancias del Gobierno Municipal de la ciudad de Sucre.
ARTICULO 3°. Quedan exentos de la presentación del IVA e IT, no recepcionados por el Gobierno Municipal, los vecinos hábiles por derecho y juntas vecinales con personalidad jurídica por la realización de obras de competencia municipal. Dichos impuestos son ampliamente compensados por el costo financiero de la inversión recibida, además del incremento de impuestos por la recuperación de la Plusvalía Urbana a través del mejoramiento de los servicios, que es el parámetro para catalogar las diferentes zonas de la ciudad, población o barrio.
ARTICULO 4°. La presente Ley será implementada por reglamentación expresa a través de la correspondiente Ordenanza Municipal que exprese las necesidades de cada una de las Unidades Vecinales de la ciudad de Sucre.
ARTICULO 5°. Los créditos...
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