Suppress and Liquidate DEI
Poder Ejecutivo
- Decree: 17-2010
- Published: February 10, 2016
- Issuing body: Poder Ejecutivo
- Gazette: 33,956
- Category: Financial & Tax
Summary
This decree eliminates the Executive Revenue Agency (DEI), which was responsible for collecting taxes. Its functions, assets, and employees are transferred to the Finance Department, which must pay workers' labor rights and settle the agency's assets.
Considerations
That in accordance with Article 245 of the Constitution of the Republic, the President of the Republic is responsible for the General Administration of the State and has the authority to issue Agreements, Decrees and to issue Regulations and Resolutions in accordance with the Law.
That by Legislative Decree Number 17-2010 dated March 28, 2010 published in the Official Gazette La Gaceta dated April 22, 2010, the Law for Strengthening Income, Social Equity and Rationalization of Public Spending was approved, which in its Article 71 creates the Executive Revenue Office (DEI) as a Deconcentrated entity with functional, technical, financial, administrative and national security autonomy with its own legal personality, with authority and competence at the national level.
That by Executive Decree PCM 001-2014 dated February 3, 2014 published in the Official Gazette La Gaceta dated February 22, 2014, the Executive Revenue Office is attached to the Presidency of the Republic.
That the different reports resulting from the interventions ordered by the Executive Power have shown that the Executive Revenue Office (DEI) presents deficiencies that prevent it from fulfilling its primary function of administering the Tax System in order to maximize voluntary compliance by taxpayers.
That Articles 22 numeral 3) and 45 of the General Law of Public Administration establish that the President of the Republic in Council of State Secretaries is authorized to suppress Deconcentrated entities.
Articles
To suppress and liquidate the Executive Revenue Bureau (DEI), created by Legislative Decree Number 17-2010 dated March 28, 2010, published in the Official Journal La Gaceta dated April 22, 2010.
The resources allocated in the General Budget of Income and Expenses of the Republic and all assets, shares, and rights that correspond to and constitute the patrimony of the Executive Revenue Bureau (DEI), shall be transferred to the Ministry of Finance through the National Directorate of State Property.
The Ministry of Finance shall request from the Superior Court of Accounts the performance of a detailed audit of the assets and liabilities of the suppressed entity and shall inform the President of the Republic regarding the results of said audit.
The Ministry of Finance is responsible, as applicable, for the liquidation of the patrimony of the Executive Revenue Bureau (DEI), for which purpose it may request the assistance of other State Institutions if deemed necessary, and these shall be obligated to provide their immediate cooperation.
By virtue of the suppression and liquidation of the Executive Revenue Bureau (DEI), the Personnel Contracts and Agreements shall be terminated, recognizing to the employees and officials their labor rights according to applicable legislation; for this purpose, the Ministry of Finance shall proceed to appoint a Commission that shall be in charge of all required procedures.
For the purposes of the preceding article, the Ministry of Finance shall timely provide the budgetary resources to make effective the payment of labor rights of the employees and officials of the Executive Revenue Bureau (DEI).
The functions and requests inherent to tax obligations that are presented as well as the files that are in process or pending execution at the Executive Revenue Bureau (DEI) as of the date of entry into force of this Decree shall be concluded to their final resolution, under the responsibility of a Commissioner appointed by the President of the Republic.
The Ministry of Finance shall take the necessary measures for the execution of the mandate established in this Decree.
This Decree shall enter into force as of the sixteenth (16) day of March of the year two thousand sixteen (2016), after its publication in the Official Journal "La Gaceta." Done in the Session Hall of the Presidential House in the City of Tegucigalpa, Municipality of the Central District, on the twenty-sixth (26) day of the month of November of the year two thousand fifteen (2015). COMMUNICATE AND PUBLISH. JUAN ORLANDO HERNÁNDEZ ALVARADO CONSTITUTIONAL PRESIDENT OF THE REPUBLIC LUIS FERNANDO SUAZO SECRETARY OF GENERAL GOVERNMENT COORDINATION, BY LAW REINALDO ANTONIO SANCHEZ SECRETARY OF THE PRESIDENCY RIGOBERTO CHANG CASTILLO SECRETARY OF STATE IN THE OFFICES OF HUMAN RIGHTS, JUSTICE, GOVERNANCE AND DECENTRALIZATION RICARDO LEONEL CARDONA SECRETARY OF STATE IN THE OFFICES OF DEVELOPMENT AND SOCIAL INCLUSION DILCIA LIZETH AGUIRIANO SECRETARY OF STATE IN THE OFFICE OF ECONOMIC DEVELOPMENT, BY LAW ROBERTO ANTONIO ORDÓÑEZ SECRETARY OF STATE IN THE OFFICES OF INFRASTRUCTURE AND PUBLIC SERVICES CARLOS MADERO SECRETARY OF STATE IN THE OFFICES OF LABOR AND SOCIAL SECURITY JULIÁN PACHECO SECRETARY OF STATE IN THE OFFICE OF SECURITY JORGE JOHNNY HANDAL SECRETARY OF STATE IN THE OFFICES OF AGRICULTURE AND LIVESTOCK, BY LAW EDNAYOLANI BATRES SECRETARY OF STATE IN THE OFFICE OF HEALTH WILFREDO CERRATO SECRETARY OF STATE IN THE OFFICE OF FINANCE MARLON ONIELESCOTO VALERIO SECRETARY OF STATE IN THE OFFICE OF EDUCATION MARÍA ANDREA MATAMOROS SECRETARY OF STATE IN THE OFFICES OF FOREIGN AFFAIRS AND INTERNATIONAL COOPERATION, BY LAW BOOKS BUSINESS CARDS BROCHURES DEED COVERS TRI-FOLD BROCHURES CALENDARS CONTINUOUS FORMS BOOK BINDING POSTERS MAGAZINES. INVOICES
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