ley general tributaria municipal
TRANSCRIPT
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7/31/2019 Ley General Tributaria Municipal
1/5
DG@RGTKOk/527
NCCPCJBNGCNGLEPNCTEQCDGNCRGVBNE@CDGGNPCNQCDKR.
@KOPEDGRCODK8
E/ Swg nc NguLgogrcn Trebwtcrec Jwoe`evcn dgbg `kotgogr `ncredcd go pwp
depvkpe`ekogp.vcrcac`enedcddgncvne`cdkrdgde`mcokrjcteqc/
EE/ Swgncp ac`wntcdgpdg aep`cnexc eodgbgogptcrg}vrgpcjgotgpgcncdcp
goncpdepvkpe`ekogpswgrglwnconcpac`wntcdgpdglgpteotrebwtcrecdgncp
jwoe`evcnedcdgp/
EEE/ Swg gn vrk`gpk dg jkdgroexc`eo eoptetw`ekocn dgjcodc `kotcr `ko
eoptrwjgotkp tg`oknle`kp. kregotcdkp c ac`enetcr u c`twcnexcr nc
`kjwoe`c`eogotrgcdjeoeptrcdkpujwoe`evcnedcdgp/
VKRTCOTK8
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Lcjgrk/
DG@RGTCncppelwegotgp8
RGAKRJCPCNCNGULGOGRCNTREBWTCRECJWOE@EVCN
Crt/3/Eotgr`ncpgdgpvwpdgnnetgrcnb%dgnCrt/37gnpelwegotgeo`epk8
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7/31/2019 Ley General Tributaria Municipal
2/5
Dg`rgtkOk/527/2
Gogn`cpkdgtetwncrgpdggptcbng`ejegotkpswgtwqegrgopwjctrexrcde`cdcgowojwoe`evekdgtgrjeocdk. ncpclgo`ecp. pw`wrpcngp.kae eocpk `wcnswegr ktrk tevk dg
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trebwtkp go de`mkp jwoe evekp/ Go tcn `cpk. vcrc nc cvne`c`eo dg nkp trebwtkp
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w ktrkp c teqkp. pegjvrg swg nc bcpg ejvkoebng awgrc ncjepjc vcrc cswgnnc u vcrc
ptcp/
Crt/2/Rgarjcpggnvrejgreo`epkdgnCrt/=2dgncpelwegotgjcogrc8
Nc cdjeoeptrc`eo trebwtcrec jwoe evcn tgodr ncp ac`wntcdgp dg `kotrkn.
eopvg``eo.qgreae`c`eo.eoqgptelc`eouaep`cnexc`eodg`kotrebwugotgpkrgpvkopcbngp.
caeodgswgwokpuktrkp`wjvnco`koncpkbnelc`ekogpgptcbng`edcpgogptcNgu.cp
`kjk ngugp u krdgocoxcp dg `rgc eo dg trebwtkp jwoe evcngp. pwp rglncjgotkp u
okrjcpdgcvne`c`eo/
Crt/0/Rgarjcpgnkpowjgrcngp4u1upgcde`ekoconkpowjgrcngp5.36.u
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4/ Vgrjeteruac`enetcrncpeopvg` ekogp.g}jgogp.aep`cnexc`ekogp.`kjvrkbc ekogpk
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1/ @ko`wrrercncpkae`eocpjwoe`evcngp`wcodkawgrg`etcdkvkrcwtkredcdtrebwtcreck
`wcodkrg`ebegrgcqepkdg`kbrk
5 / Cvrgpgotcrkg}meberncp dg`ncrc ekogp. bcnco`gp. eoqgotcrekp ape kp. tcotk nkp
qcnwcdkp`kjknkprgleptrcdkp`kotcbngjgotg`konkpchwptgp`krrgpvkodegotgppe
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7/31/2019 Ley General Tributaria Municipal
3/5
Dg`rgtkOk/527/0
nkp mwbegrg. eoakrjgp. dk`wjgotkp. c`teqkp. rgleptrkp u dgjp eoakrjgprgnc`ekocdkp`komg`mkplgogrcdkrgpdgnkpejvwgptkp
36/ Cvgrjeterswgpgg}cjeognc`kotcbenedcd.rgleptrkpudk`wjgotkp.dgtgrjeocrnc
bcpgejvkoebng.neswedcrgnejvwgptkswgng`krrgpvkodc.`gr`ekrcrpgdgswgok
g}eptg dg c`wgrdk c nc ngu nc kbnelc eo dg vclk dgn ejvwgptk. k qgreae cr gn
cdg`wcdk`wjvnejegotkdgncpkbnelc`ekogpgptcbng`edcpgogptcNguLgogrcnk
goncpngugptrebwtcrecprgpvg`teqcp
33 / Go lgogrcn. cdcr ncp c ncrc ekogpswg ng awgrgopkne etcdcp vkr cswgnnc. `kjk
tcjbeovrgpgotcrkg}mebercrgswgrejegotkdgncCdjeoeptrc`eoJwoe`evcndgotrk
dgnvncxkswgvcrctcngag`tkng`ko`gdc.nkpnebrkpkrgleptrkp`kotcbngpg}eledkp
gogptcNguucnkpdgjpswgrgpwntgokbnelcdkpcnngqcrdg`koakrjedcdcktrcp
ngugpgpvg`ecngp/
Crt/4/Pgeo`krvkrconkpowjgrcngp4.7.u1unkpeo`epkppelwegotgpcnCrt/578
4/Vkrjgdekdg`krgkgng`troe`kk`krrgk`grteae`cdk
7/Vkrktrkpjgdekptg`oknle`kpdg`kjwoe`c`eoswgdghgorcptrkvgr`gvtebngu
1/ Vkr vwbne`c eo go gn Decrek Kae ecn k go `wcnswegrc dg nkp vgrede`kp dg
`er`wnc`eooc`ekocn/
Ncokteae`c`eovkrjgdekdg`krrgk`grteae`cdk.`krrgkgng`troe`kuktrkpjgdekp
tg`oknle`kpdg`kjwoe`c`eo swg dghco rcptrkvgr`gvtebng. cp`kjk.c trcqpdg nc
vwbne`c`eogognDecrekKae`ecnkgo`wcnswegrdgnkpvgrede`kpdg`er`wnc`eooc`ekocn.
vrk`gdgr rgcnexcrnc go nkp `cpkp g}vrgpcjgotg vrgqeptkp go ncp ngugp trebwtcrecp k
`wcodk nkp c tkp cdjeoeptrcteqkp c okteae`cr ok eoqknw`rgo ghgr`e ek dg nc awo eo
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7/31/2019 Ley General Tributaria Municipal
4/5
Dg`rgtkOk/527/4
aep`cnexcdkrcdgdgtgrjeoc`eodgejvwgptkpgejvkpe`eodgjwntcpgo`wuk`cpkncokteae`c`eopggotgodgrrgcnexcdcgoncag`mcswgmcucpedkgotrglcdckvwbne`cdcnc
`kjwoe`c`eodgnrgpvg`teqkc`tk.pglo`krrgpvkodc/
Nkpdk`wjgotkpswgpgrqerovcrcedgoteae`crpgcgag`tkdgrg`eberokteae`c`ekogp
dg `cr tgr trebwtcrek vkdro pgr `wcnswegrc dg nkp pelwegotgp8 Dk`wjgotk oe k dg
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PcnqcdkrgkdgnPglwrkPk ecnuvcrcnkpg}trcohgrkpVcpcvkrtgk@crodgrgpedgotgk
`wcnswegrdk`wjgotkswgcawtwrkpgcgndk`wjgotkdgedgoteae`c`eovgrpkocnkae`ecn/
Ncokteae`c`eovkrjgdekdgnDecrekKae`ecnkvkr`wcnswegrcdgnkpvgrede`kpdg
`er`wnc`eooc ekocn. pggag twcr go nkp`cpkpg}vrgpcjgotgvrgqeptkp vkr ncp ngugp
trebwtcrecp u vkdr rgcnexcrpg tcjbeo go cswgnnkp `cpkp swg pg rgswegrc mc`gr dgn
`kok`ejegotkdgnkppwhgtkpvcpeqkp.eoakrjc`ekogplgogrcngp.rgpknw`ekogpdg`cr`tgrlgogrcndg eop rev eokdgpeop rev eojcpeqcdg`kotrebwugotgp kdg`wcnswegr ktrc
odkng. cp `kjk vwbne`c eo dg kjepkp k dgwdkrgp. k `wcnswegr ktrc c twc eo dg
`cr`tgr`kng`teqk/
Crt/ 7/ Gn vrgpgotg Dg`rgtk gotrcr go qelgo`ec k`mk dcp dgpvwp dg pw
vwbne`c`eogognDecrekKae`ecn/
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7/31/2019 Ley General Tributaria Municipal
5/5
Dg`rgtkOk/527/7
DCDKGOGNPCNOCXWNDGNVCNC@EKNGLEPNCTEQK8PcoPcnqcdkr.cnkpqgeotgdcpdgnjgpdgde`egjbrgdgnckdkpjen`eo`k/
@ERK@RWXXGVGDCVGCVRGPEDGOTG
HKPJCOWGNJGNLCRMGORSWGX HKPARCO@EP@KJGREOKNVGXVREJGRQE@GVRGPEDGOTG TGR@GRQE@GVRGPEDGOTG
JCRTCNENECO@KTKQDC/DG@WNNCR HKPCOTKOEKCNJGODREXREQCPVREJGRCPG@RGTCREC TGR@GRPG@RGTCREK
GNQECQEKNGTCJGOHQCR@WCRTCPG@RGTCREC