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<5072806469616C79> Tj 0.48 Tc 1 0 0 1 115.68 415.20 Tm <806920> Tj 1 0 0 1 125.76 415.20 Tm <6C6D70756F73746F20> Tj 1 0 0 1 162.72 415.20 Tm <616C20> Tj 1 0 0 1 172.32 415.20 Tm <506174646D6F6E696F20> Tj 1 0 0 1 214.56 415.20 Tm <5665686963756C61722C20> Tj 1 0 0 1 254.88 415.20 Tm <68616269806E646F20> Tj 1 0 0 1 291.36 415.68 Tm <80736C61626C736369646F20> Tj 1 0 0 1 336.48 415.68 Tm <736F6C616D656E746520> Tj 1 0 0 1 377.76 415.68 Tm <656C706C617A6F20> Tj 1 0 0 1 409.44 416.64 Tm <70E172BF20> Tj 1 0 0 1 429.12 416.16 Tm <686163657220> Tj 1 0 0 1 452.16 416.16 Tm <656680637469766F20> Tj 1 0 0 1 483.36 416.16 Tm <656C7061676F20> Tj 1 0 0 1 514.08 416.16 Tm <64656C20> Tj 1 0 0 1 528.00 416.16 Tm <6D69736D6F2C20> Tj 1 0 0 1 557.76 416.16 Tm <6469636861> Tj 0.48 Tc 1 0 0 1 115.68 403.68 Tm <6F6E6C697369F3F120> Tj 1 0 0 1 149.28 403.68 Tm Tj 1 0 0 1 162.24 405.12 Tm <706F726D696C6F20> Tj 1 0 0 1 194.40 405.12 Tm <71756520> Tj 1 0 0 1 212.64 404.16 Tm <756E6120> Tj 1 0 0 1 230.88 404.16 Tm <6C76756E69636970616C6964616420> Tj 1 0 0 1 286.56 404.16 Tm <4469736CA1696CE16C20> Tj 1 0 0 1 318.24 404.16 Tm <6F20> Tj 1 0 0 1 327.36 404.64 Tm <50726FFC6E6369616C20> Tj 1 0 0 1 367.20 404.64 Tm <646973706F6E676120> Tj 1 0 0 1 405.12 404.64 Tm <6120> Tj 1 0 0 1 413.76 404.64 Tm <74726176657320> Tj 1 0 0 1 440.64 405.12 Tm <646520> Tj 1 0 0 1 454.08 404.64 Tm <756E6120> Tj 1 0 0 1 471.84 404.64 Tm <4F7264656E656E7A6520> Tj 1 0 0 1 516.48 405.12 Tm <6C6120> Tj 1 0 0 1 526.56 405.12 Tm <6F626C6967616369F36E20> Tj 1 0 0 1 568.32 405.12 Tm <6465> Tj 0.00 Tc 1 0 0 1 115.68 393.12 Tm <70726573676E74E97220> Tj 1 0 0 1 155.04 392.64 Tm <6C6120> Tj 1 0 0 1 165.12 392.16 Tm <646F636C6172616369F36E20> Tj 1 0 0 1 211.20 390.72 Tm <69757261646120> Tj 1 0 0 1 238.56 393.60 Tm <7061C920> Tj 1 0 0 1 259.20 392.64 Tm <656C20> Tj 1 0 0 1 269.76 392.64 Tm <6361736F20> Tj 1 0 0 1 290.88 392.64 Tm <646F6C20> Tj 1 0 0 1 306.24 392.64 Tm <6C6D70757373746F20> Tj 1 0 0 1 344.64 393.12 Tm <6120> Tj 1 0 0 1 353.28 393.12 Tm <6C6120> Tj 1 0 0 1 362.88 393.12 Tm <416C636162616C613B20> Tj 1 0 0 1 401.28 393.12 Tm <656E20> Tj 1 0 0 1 414.24 393.12 Tm <6573746520> Tj 1 0 0 1 433.44 393.12 Tm <636F6E6C6578746F20> Tj 1 0 0 1 468.48 394.08 Tm <70A17373656E746120> Tj 1 0 0 1 504.48 393.12 Tm <6F6C20> Tj 1 0 0 1 515.04 393.60 Tm <506D796563746F20> Tj 1 0 0 1 551.04 393.60 Tm <646520> Tj 1 0 0 1 564.48 393.60 Tm <4C6579> Tj 0.48 Tc 1 0 0 1 115.68 382.08 Tm <70726F706F6E69656E646F20> Tj 1 0 0 1 167.52 381.12 Tm <6C6120> Tj 1 0 0 1 179.52 381.12 Tm <6D6F6469666963616369F36E20> Tj 1 0 0 1 230.88 381.12 Tm <64656C20> Tj 1 0 0 1 247.20 381.12 Tm <617274CD63756C6F20> Tj 1 0 0 1 279.84 381.12 Tm <32362720> Tj 1 0 0 1 298.56 381.60 Tm <648020> Tj 1 0 0 1 312.96 381.60 Tm <6C6120> Tj 1 0 0 1 324.48 381.60 Tm <4C737920> Tj 1 0 0 1 342.72 381.60 Tm <647320> Tj 1 0 0 1 357.12 381.60 Tm <54726962756C616369F36E20> Tj 1 0 0 1 404.16 381.60 Tm <4D756E69636970616C20> Tj 1 0 0 1 444.48 382.08 Tm <726566657269646F20> Tj 1 0 0 1 477.60 381.60 Tm <616C20> Tj 1 0 0 1 489.60 382.08 Tm <6C6D70756573746F20> Tj 1 0 0 1 528.48 382.08 Tm <646F20> Tj 1 0 0 1 542.88 382.08 Tm <416C638062616961> Tj 0.00 Tc 1 0 0 1 115.68 369.60 Tm <636F6E6C756E74616D656E746F20> Tj 1 0 0 1 173.28 369.60 Tm <636F6E20> Tj 1 0 0 1 189.12 369.60 Tm <6C6120> Tj 1 0 0 1 198.72 369.60 Tm <4578706F73696369F36E20> Tj 1 0 0 1 240.96 370.08 Tm <648020> Tj 1 0 0 1 252.96 370.08 Tm <666C6C6F7469766F7320> Tj 1 0 0 1 283.68 371.04 Tm <71756F20> Tj 1 0 0 1 300.48 370.08 Tm <6C6120> Tj 1 0 0 1 309.12 370.08 Tm <73757374656E74612E> Tj 0.48 Tc /F3 10.0 Tf 1 0 0 1 116.64 347.04 Tm <4F75802C20> Tj 1 0 0 1 136.80 347.04 Tm <656C6C6D70756573746F20> Tj 1 0 0 1 183.36 347.04 Tm <648020> Tj 1 0 0 1 195.36 347.52 Tm <416C636162616C612C20> Tj 1 0 0 1 232.80 347.52 Tm <646520> Tj 1 0 0 1 244.80 347.52 Tm <6163756572646F20> Tj 1 0 0 1 277.44 347.52 Tm <6120> Tj 1 0 0 1 284.64 347.52 Tm <6C6F20> Tj 1 0 0 1 293.76 347.52 Tm <65737461626C806369646F20> Tj 1 0 0 1 338.40 347.52 Tm <656E20> Tj 1 0 0 1 349.92 348.00 Tm <6C6F7320> Tj 1 0 0 1 363.36 348.00 Tm Tj 1 0 0 1 396.96 348.00 Tm <326C2720> Tj 1 0 0 1 412.80 348.96 Tm <7920> Tj 1 0 0 1 419.52 348.00 Tm <73696775696F6E74657320> Tj 1 0 0 1 459.84 348.00 Tm <64656C5465786C6F20> Tj 1 0 0 1 496.80 348.00 Tm <556E69636120> Tj 1 0 0 1 520.32 348.48 Tm <4F72636C656E65646F20> Tj 1 0 0 1 559.68 348.48 Tm <648020> Tj 1 0 0 1 571.20 348.48 Tm <6C61> Tj 0.48 Tc 1 0 0 1 116.64 335.04 Tm <4C6F7920> Tj 1 0 0 1 132.96 335.04 Tm <643620> Tj 1 0 0 1 144.96 335.52 Tm <546E627574616369F36E20> Tj 1 0 0 1 189.60 335.52 Tm <5B2C6C756E69636970616C2C20> Tj 1 0 0 1 229.92 335.52 Tm <6170726F6261646F20> Tj 1 0 0 1 268.32 336.00 Tm <636F6E20> Tj 1 0 0 1 284.64 336.00 Tm <4465636C6F746F20> Tj 1 0 0 1 316.80 336.00 Tm <53757072806D6F20> Tj 1 0 0 1 353.76 336.00 Tm <4E2720> Tj 1 0 0 1 367.20 336.00 Tm <3135362D323030342D45462C20> Tj 1 0 0 1 420.00 336.48 Tm <657320> Tj 1 0 0 1 431.52 336.48 Tm <756E20> Tj 1 0 0 1 444.00 336.48 Tm <74646275746F20> Tj 1 0 0 1 469.92 336.48 Tm <646520> Tj 1 0 0 1 482.40 336.48 Tm <7C65616C697A616369F36E20> Tj 1 0 0 1 524.64 336.48 Tm <726E6D6F64A161746120> Tj 1 0 0 1 564.00 337.92 Tm <717565> Tj 0.00 Tc 1 0 0 1 116.16 324.96 Tm <677261766120> Tj 1 0 0 1 141.12 323.52 Tm <6C617320> Tj 1 0 0 1 155.52 323.52 Tm <6C72616E73666572656E6369617320> Tj 1 0 0 1 211.68 324.00 Tm <646520> Tj 1 0 0 1 224.64 324.00 Tm <6269656E657320> Tj 1 0 0 1 253.44 324.00 Tm <696E6D756F626C657320> Tj 1 0 0 1 295.68 324.48 Tm <75F3616E6F7320> Tj 1 0 0 1 328.80 324.48 Tm <6F20> Tj 1 0 0 1 337.92 324.48 Tm <7275737469636F7320> Tj 1 0 0 1 370.08 324.48 Tm <6120> Tj 1 0 0 1 378.72 324.48 Tm <6C696C756C6F20> Tj 1 0 0 1 400.80 324.48 Tm <6F6E806C6F736F20> Tj 1 0 0 1 434.40 324.96 Tm <6F20> Tj 1 0 0 1 443.04 325.44 Tm <677261747569746F2C20> Tj 1 0 0 1 476.64 324.96 Tm <6375616C717569658020> Tj 1 0 0 1 518.88 324.96 Tm <73656120> Tj 1 0 0 1 535.68 324.96 Tm <737520> Tj 1 0 0 1 548.16 324.96 Tm <746F726D6120> Tj 1 0 0 1 573.12 324.96 Tm <6F> Tj 0.00 Tc 1 0 0 1 116.64 312.00 Tm <6D6F64616C696461647420> Tj 1 0 0 1 160.32 312.00 Tm <636C806269736E646F20> Tj 1 0 0 1 197.28 312.48 Tm <63616E63656C6172736520> Tj 1 0 0 1 240.96 312.48 Tm <6C6120> Tj 1 0 0 1 250.08 312.48 Tm <6F626C6967616369F36E20> Tj 1 0 0 1 290.40 312.48 Tm <636F72A16573706F6E636C696F6E746520> Tj 1 0 0 1 352.80 312.96 Tm <6120> Tj 1 0 0 1 360.48 312.96 Tm <6DE17320> Tj 1 0 0 1 379.20 312.96 Tm <746164617220> Tj 1 0 0 1 403.20 312.96 Tm <656C20> Tj 1 0 0 1 412.80 312.96 Tm Tj 1 0 0 1 437.76 313.44 Tm <64ED6120> Tj 1 0 0 1 452.16 312.96 Tm <68E162696C20> Tj 1 0 0 1 472.32 312.96 Tm <64806C20> Tj 1 0 0 1 486.24 313.44 Tm <6D657320> Tj 1 0 0 1 504.48 313.44 Tm <7369677569656E746520> Tj 1 0 0 1 540.96 313.44 Tm <6120> Tj 1 0 0 1 548.16 313.44 Tm <6C6120> Tj 1 0 0 1 557.28 313.44 Tm <666F636861> Tj 0.00 Tc 1 0 0 1 116.16 300.48 Tm <643620> Tj 1 0 0 1 128.16 300.48 Tm <65666563747561646120> Tj 1 0 0 1 167.04 300.48 Tm <6C6120> Tj 1 0 0 1 176.16 300.48 Tm <747261A173668072456E63A1612E> Tj 0.00 Tc 1 0 0 1 116.64 277.44 Tm <5175652C20> Tj 1 0 0 1 136.80 277.92 Tm <643620> Tj 1 0 0 1 148.80 277.92 Tm <6C6120> Tj 1 0 0 1 157.92 277.92 Tm <7280412F6973696F6E20> Tj 1 0 0 1 188.64 277.92 Tm <64E920> Tj 1 0 0 1 200.64 277.92 Tm <6C6F7320> Tj 1 0 0 1 214.08 277.92 Tm <61667563756C6F7320> Tj 1 0 0 1 247.68 278.40 Tm <63696961646F732C20> Tj 1 0 0 1 279.36 278.40 Tm <736520> Tj 1 0 0 1 290.40 278.40 Tm <6170726563696120> Tj 1 0 0 1 319.68 279.36 Tm <716C8020> Tj 1 0 0 1 336.00 278.40 Tm <656C20> Tj 1 0 0 1 344.64 278.88 Tm <6C6F6769736C61646F7220> Tj 1 0 0 1 382.56 278.88 Tm <6E6F20> Tj 1 0 0 1 394.08 278.88 Tm <686120> Tj 1 0 0 1 405.12 278.88 Tm <636F6E746566695C706C61646F20> Tj 1 0 0 1 455.52 278.88 Tm <6C6120> Tj 1 0 0 1 464.16 278.88 Tm <6F626C69673F6369F36E20> Tj 1 0 0 1 504.00 279.84 Tm <71756520> Tj 1 0 0 1 519.84 279.36 Tm <64656280CD6120> Tj 1 0 0 1 550.08 279.36 Tm <74656E657220> Tj 1 0 0 1 571.20 279.36 Tm <656C> Tj 0.48 Tc 1 0 0 1 116.64 265.92 Tm <61647175696480F1746520> Tj 1 0 0 1 161.28 266.40 Tm <646520> Tj 1 0 0 1 174.24 266.40 Tm <756E20> Tj 1 0 0 1 186.72 266.40 Tm <646574656D696E61646F20> Tj 1 0 0 1 236.64 267.84 Tm <70728064696F2C20> Tj 1 0 0 1 265.92 266.88 Tm <646F20> Tj 1 0 0 1 277.92 267.84 Tm <70726373656E74617220> Tj 1 0 0 1 316.32 266.88 Tm <6C6120> Tj 1 0 0 1 326.40 266.88 Tm <4465636C61457B69F36E20> Tj 1 0 0 1 372.96 266.88 Tm <4A75C964E120> Tj 1 0 0 1 401.28 267.36 Tm <656E746F20> Tj 1 0 0 1 420.96 267.36 Tm <6C6120> Tj 1 0 0 1 431.04 267.36 Tm <4D756E69636970616C6964616420> Tj 1 0 0 1 484.80 267.36 Tm <7265737065637469766120> Tj 1 0 0 1 528.00 267.36 Tm <73696C75616369F36E20> Tj 1 0 0 1 564.00 268.80 Tm <717565> Tj 0.00 Tc 1 0 0 1 116.64 254.40 Tm <636F6D6F20> Tj 1 0 0 1 141.12 254.88 Tm <733620> Tj 1 0 0 1 153.60 254.88 Tm <736162652C20> Tj 1 0 0 1 178.08 254.88 Tm <4573706F6E648020> Tj 1 0 0 1 216.48 254.88 Tm <6120> Tj 1 0 0 1 225.12 256.32 Tm <71756F20> Tj 1 0 0 1 242.88 254.88 Tm <656E20> Tj 1 0 0 1 256.32 255.36 Tm <6C6120> Tj 1 0 0 1 266.40 255.36 Tm <666563686120> Tj 1 0 0 1 290.88 255.36 Tm <646520> Tj 1 0 0 1 303.84 255.36 Tm <656E74C9646120> Tj 1 0 0 1 335.52 255.36 Tm <656E20> Tj 1 0 0 1 348.48 255.36 Tm <766967806E63696120> Tj 1 0 0 1 382.56 255.84 Tm <64656C20> Tj 1 0 0 1 397.92 255.84 Tm <44656372656C6F20> Tj 1 0 0 1 430.56 255.84 Tm <4C656769736C617469766F20> Tj 1 0 0 1 473.76 255.84 Tm <4E2220> Tj 1 0 0 1 487.20 255.84 Tm <3737362C20> Tj 1 0 0 1 507.36 255.84 Tm <4C6F7920> Tj 1 0 0 1 523.68 256.32 Tm <646520> Tj 1 0 0 1 537.12 256.32 Tm <54726962756C616369F36E> Tj 0.00 Tc 1 0 0 1 117.12 243.36 Tm <4D756E69636970616C2C20> Tj 1 0 0 1 159.36 243.36 Tm <806C20> Tj 1 0 0 1 170.88 243.36 Tm <696D707565736C6F20> Tj 1 0 0 1 209.28 243.84 Tm <646520> Tj 1 0 0 1 222.72 243.84 Tm <416C636162616C6120> Tj 1 0 0 1 259.68 243.84 Tm <656C3820> Tj 1 0 0 1 276.48 243.84 Tm <726563737564E1646F20> Tj 1 0 0 1 320.16 245.28 Tm <706F7220> Tj 1 0 0 1 336.48 244.32 Tm <6C6F7320> Tj 1 0 0 1 352.32 244.32 Tm <6C2C6C756E69636970696F7320> Tj 1 0 0 1 396.00 244.32 Tm <4469736C726974616C65732C20> Tj 1 0 0 1 439.68 244.32 Tm <7369656E6C6F20> Tj 1 0 0 1 466.08 244.32 Tm <7375746C6369656E746520> Tj 1 0 0 1 505.92 245.76 Tm <7065728020> Tj 1 0 0 1 526.56 244.80 Tm Tj 1 0 0 1 553.44 245.76 Tm <71756520> Tj 1 0 0 1 571.20 244.80 Tm <806C> Tj 0.00 Tc 1 0 0 1 117.12 232.32 Tm <636F6E74A1627579656E748020> Tj 1 0 0 1 169.44 232.32 Tm <63756D706C6965736520> Tj 1 0 0 1 209.76 232.32 Tm <636F6E20> Tj 1 0 0 1 225.60 232.80 Tm <6CE120> Tj 1 0 0 1 234.24 233.76 Tm <70728073656E74616369F36E20> Tj 1 0 0 1 284.16 232.80 Tm <648020> Tj 1 0 0 1 296.16 232.80 Tm <6C6120> Tj 1 0 0 1 305.28 232.80 Tm <4465636C6172616369F36E20> Tj 1 0 0 1 351.36 233.28 Tm <4A75726164E120> Tj 1 0 0 1 378.72 233.28 Tm <64366C20> Tj 1 0 0 1 393.12 233.28 Tm <6C6D70756573746F20> Tj 1 0 0 1 429.60 233.28 Tm <5072636469616C2E> Tj 0.48 Tc 1 0 0 1 117.12 209.28 Tm <5175362C20> Tj 1 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modifcda por la Ley de Rfom Constitucional N' 27680,esiablece qu las llrluiclpalidades Prolinciales y Distitales son Qanos de gobremo local con autonomia politice,econmica y administ|ativa on los asuntos de su competenciaQus, la Loy Orgnica de lvunicipalidados No 27972, s6ala en su adiculo 123' primer pnafo que, las elaciones quemantiensn las Municipalidades con el Gobiomo Nacional, los gobiemos rcgionales y los podrcs del Eslado lienon porfinalidad garantizar l d6r6cho de iniciaUva legislatva, la cmrdincin de las accionos do mnplencia de cach uno, asicomo el dorecho d6 proplreeta o pticiofi d nomas reglarnontarias d alcanc nacionaly, ql dichas rcl*ion66 implicanr6sp6to mutuo y atnci e las solicitldes que se lomuln reciprocment. oue, sn vidud de lo expusto, l Servicio do Adminislrcin Tibutda - SAT, modiante oficio N'001'090-00003347 de09.05.2006 leniendo on consiracin el ^4enoEndo '004492-00001814 de|24.01 2006, mitido po su Gersncia Lgal,on donde sg sala qu6 6n 6l TUO d la Ley dg Tribulacin Municipal no se ha contmplado la oxig8ncia de prosentr una acin iurda a lectos de la detninacin dl impuesto d Alcbal, como si suced sn sl ca6o del Impuesto Prdialy i lmpuosto al Patdmonio Vehicular, habindo slablscido solamente elplazo pr hacer efctivo elpago del mismo, dichaonlisi o pormilo que una lvunicipalidad Dislill o Proncial disponga a traves de una Ordenenze la obligacin depresgntr la doclaracin iurada pa el caso dol lmpussto a la Alcabala; en este conlexto pssenta ol Pmyecto de Leyproponiendo la modificacin del artculo 26' d la Lsy ds Tribulacin Municipal referido al lmpuesto do Alcbaiaconluntamento con la Exposicin d fllotivos quo la sustenta. Ou, ellmpuesto d Alcabala, de acuerdo a lo establcido en los tticulos 2l' y siguiontes delTexlo Unica Orclenedo d laLoy d6 Tnbutacin [,lunicipal, aprobado con Decloto Suprmo N' 156-2004-EF, es un tdbuto de |ealizacin rnmodata quegrava las lransferencias de bienes inmuobles uanos o rusticos a lilulo onloso o gratuito, cualquie sea su torma omodalidadt clbisndo cancelarse la obligacin coresponclionte a ms tadar el ltirno da hbil dl mes siguiente a la fochad6 efectuada la trasfrEnca.Que, d6 la rA/ision d los afuculos ciiados, se aprecia ql el logislador no ha contefi\plado la oblig?cin que deba tener eladquidte de un deteminado prdio, do prcsentar la DeclaE{in Jud ento la Municipalidad respectiva siluacin quecomo s6 sabe, Espond a quo en la fecha de entda en vigncia del Decrelo Legislativo N" 776, Loy de TribulacinMunicipal, l impueslo de Alcabala el8 recsuddo por los l,lunicipios Dislritales, sienlo sutlciente per stos, que lcontbuyent cumpliese con l prsentacin d la Declaracin Jurad d6l lmpuesto Prcdial.Qu6, no obstante, el lexto viqents del articulo 29" de la Ley de Trjbuiacin l,lunicipal seala que el lmpusto d Alcabalconstituyo renta de le l\ilunicipalidad Distrilal en cuya jurisdiccin so encuenlre ubicado el inmueble materia ds latransfernciat slmismo, indica que en el caso do ls lvunicipalidados Prcvincials que tngan conslituidos Fondos deInve6ln ,lunicipal, stas sern las acreedos del impusto y transferirn, bajo rssponsabilidad dl tilular d la entidd ydenlro do los diz (10) dias hbiles siguistos al ltimo dis del mes que se rccib el pago, sl 50% del jmpuesto a lalvunlcipalidad D strital donde se ubique el inmubl mateda de hnsferencia y el 500 rostalo al Fondo de Invsin qucoespondaQue, de esta fora, se advierte que as Adminislrciones Tributarias de las lllunicipalidads Disttalos y Pmncialesclando conlooda, deb6n destinar mayores re6usos a ls realizacin d aclos de fiscalizacin con la finalidad dcorobolar l cabal cumplimielo de las dispoliciones contenidas en la Loy do Tributacin 1uniciFl, rospecto al lmpuesto deAlcabala. endstream endobj 19 0 obj 4484 endobj 20 0 obj << /Length 21 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj15 Do Q endstream endobj 21 0 obj 45 endobj 22 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj15 15 0 R >> /Subtype 18 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 14 0 R 20 0 R 16 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R ] /Count 2 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000118072 00000 n 14 9 0000034597 00000 n 0000034676 00000 n 0000082204 00000 n 0000113113 00000 n 0000113136 00000 n 0000117675 00000 n 0000117697 00000 n 0000117797 00000 n 0000117817 00000 n trailer << /Size 23 /Info 1 0 R /Root 13 0 R /Prev 34234 >> startxref 118145 %%EOF 23 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 24 0 obj << /Type /XObject /Subtype /Image /Name /Obj24 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 30178 >> stream MTe,mGMԛ|CH)6UIQGvSH M|]B2:$8A42:0 pNP#q._2͋& `L *}6,!8M>:yqχr8'Ź.myu^.a_CB#qC G"=q+~21mL.?GGIY51$( D!t9"C})E<"%z>l?=wimZW %"qjbE"_mة~߿_}W M;BaeBo.61sB 3מt{FD~z~t/s ҪnEU(..ʈG-mQUDdBR_5Aw- 󲬨j4QXZ;"l2]ydD7]Jw!I{/[8cMWq|ql(B."z6GG ˙C1= ٌߛcNAG?8yYN͢xG3]y6f03B0Wf-44F!=?OG"?V_+Տ+=(_|1`GDžK׷_c Wk)>ǿMl688Ճˍ?¯_)X֦uG _I9>8q o _7ỎN8Eo GkϜ/s">=O7WAKWOcFoFx"|T* 8_Y?UKt_~V4m[Xi[0OW#ؠ%ֳۭGniv_kv{DZQ}LW[|ltH)뮟ߺDm_]w^[[_[[Vb%EGldcc+؄Gb -. i'gPaja}ҵ &=cb{cccت6*)bD&)؄G݊v) A +];ڧa2!ے1qGح)aݯ` aB"#+b,GrLqDDDDDDDW^"=>5_R+3<>K225 ;DwDEc3F2Lוg/YZ+e>J3XC%Zq;K_׿yz7_F`ytqQq7d7y|fl f 04EO03 0CӋ":=ٶC=͑8fف P͙Xf>h40M=G?ӝݣ=|#;49<`o'F{7g6fqK G8`ka 4_iڠ jaFw3ڝG4?Ý {GxPx5N >_OA&|wa~ ;~_n?XuGx _ϛVf>&B;^@|ï OU8"]O_]^O:h}Xݯ__o~n]u}[KaڰlSOLlSS1^>#Oo_K\}_mXt_i|l{11_ L P^3:vnEaO;"""""?^իV_Qq\~1qBk SllTW銰;ki 0XDDDFy9llWSG[ "?UqgP;""EdDDDDDDDDDDGn"#"##i%5ӈ|UGjHD)֗u﫵MoN+C Kӑ׎!R|}Tq`?__\. m翣Gѯ]ѯ˦y{@". ^]__K?_k} /XkjK_c[]78668qV{_]2?llS_D`E`vgEa8a=>8* ІDDDDDGWZ\GTG-EDdX,Dkђ|#^FO(hǝ=~WRZ(ˢFw^DjKsdzAއ8*T,E>hfهtg)׈Ѹ"9ƙtEFٌ3fG#G g@/Cvto=tyo#ɛѳLG2噑(d|Mwa4qiN->G^ZGwGgv)Y(Y#y^/3=͙!f\m͙ǂ 0 =z{)ݠA熌w^xF|48${J7O;'~ya8qi4zzh"?;46G<6gyH?OO?tOKWѝ<4xsўaB"6յ]/m/ .8+ݎ+cbL Ȱ)حVS 0Ag0D|DX!b"#;HF{~n׳?/8TiD0EdDDDDE8D|0D|1 Gڜp i !pe+"""""6GZǦ(paDb9k-'G(F|dFS"A$GD_3ti|Ld[/Y]ւh./|j0_\.(]bʎ֧')$OzLAf#ٳW?3Fy{8;1ydxo74s(G6R;%C! 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endobj 26 0 obj 18052 endobj 27 0 obj << /Length 28 0 R >> stream MUNICIPALIDAD METROPOLITANA DE LIIA ALCAIDIAQue, en este snlido, la situacin dscila podria sr suprada si on la legislacin actuel, precisament en l arliculo 26" dela Ly de Tributacin ,4unicipal, se prvigse la obligacin de los contribuyentos d6l lmpueslo de Alc8bala, de prssentar ladclaacin iurEda oara la detemiacin delmismo.Qu6, debmos sealar con lacin a la presonto licialiva Legislativa, que sta no genera coslo lguno pala aAdministcin Tributada, tode vz que tiee por fnalidad facilitar la aplicaci del lmpuesto dg Aicabala, y de esta formahacer ms eficiete su administrcin meiorando con ello l cumpliminto de la obligacin lribubtia y por gnde larccauclacin.Quo, es funcin del Concejo f\etropo itano aprcbar los proyectos de Ley, para que en lso d la iniciav legislativa, seanpropuestos al Congroso de l Republica, do corformidad con el numeral 13' articulo g' de la Ley Orgnica del4uicipalidades N" 27972, en concordancia con s1 numal 20) del articulo 6'dg la Ord6nanza N" 571 lvlvll Reglamontolnlerior dl Conceio lvotroDolrtano.Qu6, confome a lo establocido en los aticulos 39' y 41" de la refenda Ley Orgnica de l\unicipalidads los Concajos,4unicipales eiercen sus lunciones d gobimo mdiants la probacin d ordenanzas y Acuerdos siendo eslos ltjmosdocisionos que toma el Conceio, rloidas a asuntos specificos de ilers pblico, vocinal o istitucion|, que &rsen lavoluntsd del rgano cle gctriorno para practicar un dleminado acto o suietarse a una conducla o oma istltucionalOu, n est conlexto es necesario pr$entar al Concjo l.{etopolitano la Iniciativa Legislative citada, para que una vezaprobada mediante el Acuerdo corspondonte, se lemita al Congreso do la Repblica, quien pEvia evaluacin yprcnunciamiento de la comisin pedinente, lo aprubo defnitivamnio; buscando con ello los mecnismos qu faciliton laolicacin del citaclo imDusto.De confonddsd con lo opinado por las Comisiones ,'letlpolitanas de Asutos Econmicos y d Oruanizacin y do AsunlosL6gal6sen sus Dictmees Nos. 132-2006-[4IVUC[,IAED0 y 4S20m-[[,41'Cl','lAL;ACORDO:ARTICULO PRIMERO.. 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PROYECTO DE LEYLEY QUE MODIFICA EL ART|CULO 26 DE LA LEY DE TRIBUTACION MUNICIPAL REFERIDOAL IMPUESTO DE ALCABALA ,/\ZST E lmpuesto de Alcabala, de acuerdo a lo estabecido en los a iculos 21 y siguientes del Texto UnicoOrdenadodelaLeydelribulacinlVuniclpal,aprobadoconDecretoSupfemoN"l56"2004-EFresun tributo de realizacin inmediata que grava las lransferencias de bienes inmuebles uanos orsticos a titulo oneroso o gratuilo cualquiera sea su foma o modaldad; debiendo cancelarce laobligacin cofrcspondienie a ms tadar el itlmo da hbi] del mes s guienie a Ia fecha de efecluadala transferenc a0e.la revisin de los artculos citados, se aprecia que el legislador no ha coniemplado la obligacinque deberia tenet el adquirente de un determinado predio, de presentar la Declafacn Jufada antela lvun cipa idad respectiva; s tuacin que como se sabe, responde a que en a fecha de enllada envigencia dei Decfeto Legislativo N." 7762, Ley de Trbutacin ftunjcipal el lmpuesto de A]cabala erarecaudado por los [unicipios Distrilales, siento suficienle para eslos, que e] coniribuyente cumplesecon la presentacn de la Declalacin Jurada del Impuesto Predial. No obstante, el texto vigente del articulo 29 de la Ley de Trbutacin l\uncipal seala que empuesio de Alcabala constituye reta de la i\lunicipalidad Distrital en cuya jur sdlccin se encuentreubicado el inmueb e rateria de la transferenciai asirnisro, indica que en el caso de lVuniclpalidadesPrcvinciales que tengan constituidos Fondos de Inversin [,4un]cipal, stas sefn las acreedoras d-"1lmpueslo y iransferrrn, baio fesponsabilldad del titulaf de la entidad y dentro de 1os diez (10) diashbiles siguientes al ltimo dia del mes que se recibe el pago, el 50% del mpuesio a la l\unlci-pa idad D sfita donde se ubique el inmueble matella de transferencia y el 50% restante al Fondo denversin oue corlesDonda. De esta forma, se advierte que las Adminlstraciones Tdbutarias de ls N4unlcipalidades Dislritales yprovinclales, cuando coespoda, deben destinar mayores recursos a la Iea izacin de acios defiscalizac n con la finalidad de cofroborar el cabal cumpJiriento de las disposiciones conten das en Ley de Tribuiacin lvlunic pal respecto del lmpuesto de Alcabala esie sentido la situacin descrita podra sef superada s en a legisiacin actual, plecisamefte ena icu o 26 de la Ley de Tributacin lMunicipal, se previese la obligacin de los contribuyetes del lmpuesto de Alcabala, de presenial la declafacn jurada para determinacin delmismo. 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PRESIDENTE DE LA REPBLICAPOR CUANTO:ElCongreso de Ia Repb icaha dado la Ley siguienieiEL CONGRESO DE LA REPBLICA;Ha dado la Ley siguiente: LEY N.'LEY QUE I\/IODIFICA EL ARTCULO 26 DE LA LEY DE TRIBUTACION MUNICIPAL REFERIDOAL IMPUESTO DE ALCABALA culo Primero,. 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VigenciaLa presente Ley enttar en vigencia en el plazo de quince (15) dias hbiles contados a palir del diaslguienle alde su publicacin en el Diado Oiicial 'El Peruano .NICA DISPOSICIN FINAL: Derguefse todas aquellas disposiciones que se opongan a lapresente LeyComunquese al seor Presidente de la Repblica para su promulgac n.Er L ma, a os -- dias del mes de .--.-"- de 2006 endstream endobj 55 0 obj 405 endobj 56 0 obj << /Length 57 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj51 Do Q endstream endobj 57 0 obj 45 endobj 58 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj51 51 0 R >> /Subtype 54 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 50 0 R 56 0 R 52 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R ] /Count 6 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000272698 00000 n 50 9 0000260141 00000 n 0000260220 00000 n 0000268677 00000 n 0000271820 00000 n 0000271842 00000 n 0000272302 00000 n 0000272323 00000 n 0000272423 00000 n 0000272443 00000 n trailer << /Size 59 /Info 1 0 R /Root 13 0 R /Prev 259812 >> startxref 272799 %%EOF