Act No. 494-06
CONSIDERING: That the proceedings economic and social development requires a management de gobierno that promotes general well-being and ensures the discipline taxation and the sustainability of public finances;
CONSIDERING: That the current framework legal in terms of political taxation y management financial has a high degree of obsolescence and lacks operability, which prevents the current Secretariat of State Finance to provide a unified and comprehensive management of national public finances;
CONSIDERING: That to effects to achieve effective management of the political y management taxation It is convenient that the units that have their cargo the revenue processes, spending and financing have clearly identified the person responsible for their strategic plans and operational;
CONSIDERING: That the formulation and execution of income-related policies, spending and financing must estar compatible in order to ensure due coherence and consistency with the political economic and sustainability taxation;
CONSIDERING: That the reforms undertaken by the Corporate in order of dotar al The ability to Executive of a action more effective and timely in the steer axle truck of the management public financial advise a high level of technical specialization;
CONSIDERING:To this end, it is necessary to update the mission and functions of the current Secretariat of State of Finance and provide it with the necessary administrative structure so that it can comply effectively and efficiently carry out the new responsibilities assigned to him/her;
CONSIDERING: That to effects to achieve an efficient distribution of driving responsibilities political and operational coordination it is convenient that the Undersecretariats of State have your cargo the coordination of related functions exercised by the General Directorates or other levels of Company.
HAS GIVEN THE FOLLOWING
LAW DE ORGANIZATION FROM THE SECRETARY OF STATUS DE HACIENDA
TITLE I
FROM THE SECRETARIAT OF STATUS DE HACIENDA
AND ITS DEPENDENT, ASSIGNED AND RELATED UNITS
ARTICLE 1.- The Secretariat of State de Estate , the body rector of national public finances on the basis of the current administrative structure and functions that legally have been assigned to the Secretariat of State of Finance.
ARTICLE 2.- The Secretariat of State de Estate will have the mission of preparing and proposing to the The ability to Executive la political taxation of the gobierno, which includes income, spending and financing of the sector public, as well as driving the execution and evaluation of the same, ensuring sustainability taxation in the short, medium and long term Plazo, all within the framework of the political economic of gobierno and the strategic guidelines approved by the Council National developmental.
ARTICLE 3.- The Secretariat of State de Estate will have the following powers and functions:
1. Direct the political taxation global of gobierno and its components: income, spending and financing, ensuring that it is sustainable in the short, medium and long term. Plazo;
2. Develop, implement and maintain the work of fiscal statistics;
3. Conduct economic and fiscal studies analyzing and evaluating the behavior of income, spending, financing public and its results, as well as its effects and relationship of the same with the monetary and economic policies balance of payments;
4. Develop the multiannual financial framework and prepare the Multiannual Sector Budget Public non-financial and its annual updates, duly compatible with the Multiannual Plan of the Sector Public, as well as submit it for approval by the Council National developmental;
5. Direct the proceedings of formulating the Income Budget and Act de Additional Publics, the coordination of their execution, which includes the programming of the execution and budgetary modifications, as well as their evaluation. He will also direct the proceedings of approval of the annual budgets of the entities that make up the sector public non-financial business and monitoring of the execution of the same;
6. Direct the Administration Financial Sector Public non-financial and its related systems, through the budget, treasury,
credit public, government accounting, public procurement and administration de goods furniture and real estate of State;
7. Analyze, design and evaluate the political of public income, whether they come from the regime tax, which includes taxes, rates and special contributions and any other source, all within the framework of the political macroeconomic and taxation;
8. Develop and propose the legislation of the tax and customs regimes, as well as carrying out the necessary economic and legal studies;
9. Ensure that tax and customs regimes operate within a framework of legality, efficiency and transparency;
10. Monitor the fulfillment of the regulations legal in the area of exemptions from taxes, fees and derechos, established by current legal provisions;
11. Coordinate the negociación of international agreements related to the political y management taxation and participate in the preparation of the political commercial external of the Republic Dominican;
12. Formulate policies that tend to contain spending and improve the result taxation, as well as to improve the effectiveness, efficiency and quality of spending public;
13. Participate in the definition of the political salary and pension of the sector public;
14. Jointly with the Technical Secretariat of the Presidency, sign contracts for results and performance with public institutions;
15. Approve the political of public procurement of goods, works, services and concessions and ensure their proper execution and transparency;
16. Organize, carry and manage the Inventory of the goods movable and immovable;
17. Chair the Council of the Deuda Public and, through it, propose the political and debt strategy public, as well as its maximum limit;
18. Regulate and conduct the processes of authorization, negociación and contracting loans or issue y placement of titles and values, as well as direct and supervise the the service of the debt public;
19. Implement and monitor the application of effective mechanisms for the recovery of credits in favor of the State;
20. Register and guard the values financial and the fondos public, issue and safeguard the stamped species, as well as manage the bonds and guarantees received;
21. Supervise and manage the implementation of the System de Account Unique of the Tesoro;
22. Design, operate, maintain and supervise the System Integrated from Managerial Accounting Financial (SIGEF);
23. Issue and supervise the application of accounting policies and standards applicable to the Sector Public non-financial, as well as carry the integrated general accounting of Corporate Central?
24. Prepare and publish in crafts periodically the consolidated budgetary, financial and economic statements of the Corporate Central and other institutions that make up the Income Budget and Act de Additional Public;
25. Present annually to the Camera of Accounts, after the intervention of the General Comptroller of the Republic, state of collection and investment of income, in the terms established in Articles 13 and 14 of the Act No.126-01 of when and where July 27, 2001;
26 Facilitate the spirit access of the citizenship to insights public in the area of its competition and according to the legislation valid;
27. Define the strategy and political awareness, training and training aimed at improving the sector's personnel public related to political y management taxation and Administration Financial of the State, as well as developing the programs of training and training;
28. Supervise and administer the application of Laws Nos. 1896 and 379 on Pensions and Retirements cargo of the State;
29. Sort and grant the respective licenses for all games scolding, such as the Lottery National, raffles, charity raffles, casinos and gambling establishments scolding, slot machines and other electronic games, bingo and any other manifestation of the same and inspect the fulfillment of the regulations relating to such activities;
30. Set the political and supervise and monitor insurance activities;
31. Determine the procedures for settlement, administration and supervision of the collections corresponding to the impuesto to the consumption of fossil fuels and petroleum derivatives;
32. Determine the procedures for administration, settlement and supervision of the collections corresponding to the impuesto to the consumption of fossil fuels and petroleum derivatives established by the Act No.112- 00;
33. Chair the Council Top of the Administration Tax;
34. Carry out the functions and activities conferred by other legal provisions.
ARTICLE 4.- The Secretariat of State de Estate It is made up of the Undersecretariat of Tesoro, the Undersecretariat of Budget, Accounting and Equity shares and the Technical-Administrative Undersecretariat, which will depend directly on the Secretary of State.
PARAGRAPH: The functions and powers established in this law and in its regulations to the Undersecretariats and their General Directorates or equivalent, will be exercised by them as authority Delegate of the Secretary of State de Estate.
ARTICLE 5.- They will depend directly on the Secretary of State de Estate, the Analysis and Unit Politics Tax law, the Unit of Planning and development Institutional, the Center of Training en Politics y Managerial Accounting Tax law, the Specialized Advisors, the Coordination of the Our Attorneys of the Secretary, the Legal Affairs Unit and the Social Communication Area.
PARAGRAPH I: The Analysis Unit and Politics Tax law has his cargo the coordination of the compilation y ordering of all the insights Useful for systematic monitoring of the current situation taxation and for decision-making on the matter, its interpretation and analysis, as well as the design of a political taxation sustainable in the short, medium and long term Plazo. It must also carry out economic and fiscal studies on the behavior of income, spending and financing and on its compatibility with the rest of the macroeconomic variables. They will depend on the Analysis Unit and Politics Tax law, the areas of Fiscal Statistics and Politics and Fiscal Studies.
PARAGRAPH II: The Unit of Planning and development Institutional will have the responsibility to advise the maxim authority of the Secretariat in matters of policies, plans, programs and projects of the institution, as well as preparing proposals for organizational changes and reengineering of their processes, including the respective technological developments. It is also responsible for coordinating the actuate of the units of planning and development of the affiliated institutions, acting as a link institutional before him System de Planning and Public Investment.
PARAGRAPH III: The Center of Training en Politics y Managerial Accounting Tax law will have the responsibility to promote the improvement of the resources humans involved in the processes of political y management taxation throughout the sector public.
PARAGRAPH IV: The Specialized Advisors will have the responsibility to provide specialized technical advice in political y management taxation to the Secretary of State de Estate and may not exceed a maximum of 7 (seven) positions.
PARAGRAPH V: The Coordination of the Our Attorneys of the Secretary will have his cargo secretarial services and support to the Secretary as well as the Company of your agenda and the documentation administrative authority of the Secretariat. With respect to this last matter, it will have its cargo the reception, Procedure, tracking and archiving correspondence, files and official documents, as well as the Company and the updated maintenance of the general archive of the Secretariat, all aimed at improving the quality of attention to the citizen.
PARAGRAPH VI: The Legal Affairs Unit will have the responsibility to provide specialized advice on legal issues and will address all legal queries related to the field of competition of the Secretariat.
PARAGRAPH VII: The Social Communication Area will have its cargo inter- and intra-institutional relations, as well as the coordination of the Secretariat's links with the media.
PARAGRAPH VIII: When the Secretary of State deems it appropriate, State de Estate You will be able to organize cabinets of work with all or part of the officials of the Secretariat for comply the specific functions that it establishes in this regard. In these cases, it will determine the official who will be responsible for coordinating each of the cabinets he organizes.
ARTICLE 6.- The Decentralized and Autonomous Institutions that correspond to the area of competition of the Secretariat of State de Estate They will be regulated by their respective organic laws, being under the protection and supervision of the Secretary of State de Estate.
PARAGRAPH I: The protection and supervision involves ensuring that their operation complies with the legal requirements that gave rise to them; ensuring that they comply with current sectoral and financial policies and regulations and that they operate within a framework of effectiveness, efficiency, quality and customer satisfaction. citizen.
PARAGRAPH II: The Secretary of State de Estate will preside over the highest level de Corporate of the Decentralized and/or Autonomous Institutions created within the subject matter of their competition, whether it be boards, management councils, directorates or any other body collegiate.
PARAGRAPH III: To the extent permitted by applicable law, the Secretary of State shall: State de Estate may delegate to a official of the Secretariat, with a hierarchy No. less to that of General Manager, the exercise circumstantial of the Presidency of the highest level de gobierno of the Decentralized and Autonomous Institutions, exception of the Presidency of the Council Top of the Administration Tax. The Decentralized and Autonomous Institutions of the Secretariat of State de Estate, are the following:
• Superintendence of Insurance
• Address General of Customs
• Address General Internal Revenue Service
• Banco of Reservations of the Republic Dominican Republic
• Savings Bank for Workers and Monte Piedad
• And any other that is created from the when and where
ARTICLE 7.- The following institutions will be considered as linked to the Secretariat: State de Estate all those where, by the legislation valid, its agencies gobierno They are composed of the Secretary of State de Estate or other officials of the Secretariat, without estar assigned or supervised by the Secretariat of State de Estate.
PARAGRAPH: The Secretary of State de Estate will have the responsibility to deliver policies and coordinate the management, carried out by the officials of the Secretariat, in the public bodies where it participates with the purpose of ensuring sustainability taxation and the preservation of the . public.
TITLE II
FROM THE UNDERSECRETARIES
CHAPTER I
FROM THE UNDERSECRETARY OF TREASURE
ARTICLE 8.- The Undersecretariat of the Tesoro will have his cargo the formulation and evaluation of the political y legislation linked to catchment of the resources financial, management of Tesoro Public and the work pension system regulated by Laws Nos. 1896 and 379. For this purpose, it will coordinate the functions for obtaining the income and financing required by the State, whatever the concept that allows its catchment and whether these come from internal or external sources, as well as supervise the programming and administration of payments made by the Tesoro Public. En el /// of the resources obtained through financing operations, will ensure that they do not alter the debt limit public approved nor the criteria that ensure the sustainability of the debt public in the short, medium or long term Plazo and that they are fully complied with, obligations of attention of the assumed services, preserving the credit public of the country.
ARTICLE 9.- The Undersecretariat of the Tesoro It will be made up of the following administrative units:
• Address General of Politics y Legislation Tax
• Address General of Credit Public
• Treasury National
• Address General Retirement and Pension System Role of the State
• Lottery National
• Area of the Commission of Casinos
PARAGRAPH I: The Treasury National and Address General of Credit Public They will have the functions and powers conferred upon them by their respective laws.
PARAGRAPH II: The Secretary of State de Estate will coordinate the participación of the General Directorates of Customs and Internal Taxes in the fulfillment of the functions assigned to the Undersecretariat of Tesoro.
CHAPTER II
FROM THE BUDGET UNDERSECRETARY, HERITAGE AND ACCOUNTING.
ARTICLE 10.- The Undersecretariat of Budget, Equity shares and Accounting, will have its cargo the formulation and evaluation of the political related to the assignment, administration efficient and record of the resources financial and material of the State. For this purpose, it will coordinate the fulfillment of budgetary functions, public procurement, goods, works, services and concessions, of administration of the goods furniture and real estate and the accounting of the sector public non-financial.
PARAGRAPH I: The Undersecretariat of Budget, Equity shares and Accounting, will be made up of the following units:
● Address General Budget
● Address General Public Procurement
● Address General of Goods Nationals
● Address General Government Accounting
PARAGRAPH II: All General Directorates referred to in this article They will have the functions and powers attributed to them by their respective laws.
CHAPTER III
FROM THE TECHNICAL-ADMINISTRATIVE SUBSECRETARY
ARTICLE 11.- The Technical-Administrative Undersecretariat is responsible for providing support services to the various departments of the Secretariat of State de Estate in terms of resources humans, the service administrative-financial, the service of IT and general services.
TITLE III GENERAL PROVISIONS
CHAPTER I
FROM THE CREATION OF THE ADDRESS GENERAL OF INTERNATIONAL Y LEGISLATION TAXATION
ARTICLE 12.- The creation of the Address General of Politics y Legislation Tax, entity which will be under the dependence of the Secretariat of State de Estate and cargo of a General Director, who will be assisted by a Deputy Director. Both officials will be appointed by the The ability to Executive at the suggestion of the Secretary of State de Estate.
ARTICLE 13. - The Address de Politics y Legislation The Tax Authority will have the following functions and powers:
1. Advise the Secretary of State de Estate on matters related to tax policies and regulations;
2. Conduct studies and develop models that serve as a basis for the design of the political tax;
3. Design and propose the political tax;
4. Propose policies and issue opinion on the approval of fees, patents, contributions or any other type Of income public;
5. Monitor the fulfillment of the legislation and national tax regulations in coordination with the Address General of Internal Revenue and the Address General of Customs;
6. Participate in the negotiations and agreements of the State in tax and tariff matters, within the framework of integration agreements and other schemes trade preference;
7. Propose to the Secretary of State de Estate the guidelines and directives on tax exemptions;
8. Analyze and solve the requests for exoneration that in accordance with legal regulations, are of their competition, seeking transparency and proper oversight;
9. Issue opinion in the development of projects law that contemplate the grant of tax exemptions;
10. Those assigned by the regulations of this law;
ARTICLE 14.- To perform the functions of General Director or Deputy Director of Politics y Legislation Tax, it is required:
1. Being Dominican and estar in full exercise of the derechos civil and political;
2. Own title university degree, preferably in the areas of economics, accounting or administration;
3. Have at least five (5) years of experience in the area taxation, preferably in political tax and public finance;
4. Not having relationship any contractual with the State, as a supplier, contractor of works, consultant or own shares in companies with the same purposes.
5. Not having relationship de relationship up to the third grade of consanguinity and second of affinity with his/her hierarchical superior.
CHAPTER II
FROM THE CREATION OF THE ADDRESS GENERAL RETIREMENT AND PENSIONS A CARGO TIME STATUS.
ARTICLE 15.- The creation of the Address General Retirement and Pension System Role of the State, entity which will be under the dependence of the Secretariat of State de Estate and cargo of a General Director, who will be assisted by a Deputy Director. Both officials will be appointed by the The ability to Executive at the suggestion of the Secretary of State de Estate.
ARTICLE 16. - The Address General Retirement and Pension System Role of the State will have the following functions and powers:
1. Advise the Secretary of State de Estate in matters related to pension and social security systems social Security;
2. To receive, evaluate and propose the approval of applications and modifications of retirements and pensions corresponding to the systems of Laws Nos. 1896 and 379.
3. Liquidate the paid of the retirements and pensions corresponding to the systems of Laws Nos. 1896 and 379.
4. Plan and manage the budget allocated to address the obligations provisional to cargo of the State.
5. Manage the assets and liabilities of the work
6. Liquidate the obligations de paid in favor of other pension systems
7. Perform actuarial calculations related to obligations future of current pension systems
8. Those assigned by the regulations of this law;
ARTICLE 17.- To perform the functions of General Director or Deputy Director of Retirements and Pensions Role of the State, is required:
1. Being Dominican and estar in full exercise of the derechos civil and political;
2. Own title university degree, preferably in the areas of economics, accounting or administration;
3. Have at least five (5) years of experience in the pension or social security area. social Security.
4. Not having relationship any contractual with the State, as a supplier, contractor of works, consultant or own shares in companies with the same purposes.
5. Not having relationship de relationship up to the third grade of consanguinity and second of affinity with his/her hierarchical superior.
CHAPTER III
FROM THE CREATION OF THE ADVISORY SUPERIOR OF THE BUSINESS ADMINISTRATION TAXATION
ARTICLE 18.- The Council Top of the Administration Tax authority that will be responsible for define and approve institutional policies, strategies and plans, as well as their monitoring and evaluation. Saying Council It will be made up of the Secretary of State de Estate, who will preside over it, by the Secretary of State de Industry y Stores, by the Technical Secretary of the Presidency, by the Director General of Customs and by the Director General of Internal Revenue.
PARAGRAPH I: The Council will be summoned by his President or by the Director General of Customs or the Director of Internal Revenue, as appropriate. It will meet at least once a year. month; its quorum will be achieved with three members and the agreements will be taken by
mayoria simple of votes. Both General Directors will participate in the meetings of the Council Superior, with voice and with vote.
PARAGRAPH II: In absence of the Secretary of State de Estate will chair the Council Superior the Technical Secretary of the Presidency and, in his default, the Secretary of State de Industry y Stores.
PARAGRAPH III: The Council The Superior will choose as Secretary of the same a Deputy Director of the General Directorates of Customs or Internal Taxes, who will participate in the meetings without voice and without vote. The Council will approve its internal operating regulations.
CHAPTER IV
OF THE PARTIAL MODIFICATION OF THE
LAW No.226-06 OF THE ADDRESS GENERAL CUSTOMS OFFICE
ARTICLE 19.- The Article 5 del Chapter II of the Title I of the Act No.226- 06, of the Address General Customs, so that from now on it will apply as follows: crafts:
Article 5.- El Council Top of the Administration The tax authority will be responsible for define and approve institutional policies, strategies and plans, as well as their monitoring and evaluation. Address General Customs will be headed by a Director General, who will be its maxim authority executive and four Deputy Directors, who will be in charge of the different administrative and technical areas, for the purposes of give a good the service and efficient operation.
PARAGRAPH I.- The General Director will be responsible for directing the implementation of the policies, strategies, plans of the institution and to approve its administrative and operational programs, as well as to supervise the execution and monitoring of the functions of the Address General of Customs that within the framework of the law correspond to it.
PARAGRAPH II.- The General Director must have a recognized capacity and suitability Experience for the purposes of comply and do comply the provisions of this law and current legal regulations. It will also exercise its functions tiempo complete and with dedication exclusive, with exception of the exercise of university teaching.
PARAGRAPH III.- The Council Superior of Administration The Tax Authority will have the following powers:
1. Approve the internal regulations of the institution, which must be submitted for subsequent approval by the The ability to Executive;
2. Know and approve the work de administration de resources humans that will be applied in the field of Address General of Customs, in accordance with the principles governing public service;
3. Know and approve the administrative structure project of the Address General Customs and its amendments;
4. To know and authorize the submission of the budget project Annual Pass of the Address General Customs, for later inclusion in the Income Budget and Act de Additional Public;
5. Approve the regime institutional of budgetary modifications and carry out periodic monitoring and evaluation of the execution of the budget, aimed at increasing efficiency institutional and the collection of customs revenues;
6. Authorize the Director General of Customs to sign agreements cooperation non-refundable technical assistance with national and foreign organizations and institutions in the field of customs. In the /// de cooperation Diversification la negociación will be carried out with participación of the Technical Secretariat of the Presidency;
7. Approve the financial statements and the annual report institutional;
8. Authorize the acquisition o alienation de goods estate;
9. Know and approve, within the framework of what is established by the Act 6-06, of Credit Public, requests for authorization to contract credits or loans;
10. Approve the appointment of the Auditor of Internal, within the framework of the rules of the System National Internal Control;
11. Approve the general and special reports submitted for consideration by the Director General of Customs.
PARAGRAPH IV.- There will be a Council de Address Made up of the General Director and the four (4) Deputy Directors, who will have the following functions:
1. Propose to the Secretariat of State de Estate recommendations on policies and standards to improve the political taxation and customs revenues of the State;
2. Give an opinion on the effects prosecutors and the origin of the concession of incentives, exemptions, deductions, benefits or exonerations of taxes and customs revenues, when a project of law so propose;
3. Know the draft agreements of cooperation non-refundable technical assistance with national and foreign organizations and institutions in the field of customs that it considers appropriate for the institution;
4. Know and elevate the Council Superior Financial Statements and Report Institutional;
5. Know and elevate the Council Superior the Budget Project of the Address General of Customs;
6. Select and evaluate the Auditor of Internal and submit it for designation to the approval of the Council Superior
7. Know and give opinions on matters that are of the competition of the Director General and submitted to him by him.
ARTICLE 20. The following is modified: Article 8 del Chapter II of the Title I of the Act No.226- 06, of the Address General Customs, so that from now on it will apply as follows: crafts:
Article 8.- Powers. The Director General of the Address General of Customs will have the following powers:
1. Exercise the functions of the General Director of the Address General of Customs;
2. Apply institutional policies, as well as adopt the rules, measures and resolutions that it deems pertinent for the best fulfillment of the object, policies and functions of the Address General of Customs as seen here to the present law and other laws;
3. Prepare the Internal Regulations and the Draft Budget Annual of the Address General of Customs and present it to the Council Superior for approval and subsequent submission of the latter to the The ability to Executive;
4. Develop the administrative structure of the Address General of Customs and submit it to the Council Superior for approval, in order to streamline its management technical and administrative;
5. Prepare the financial statements and the annual report institutional and subject them to the Council Superior for approval;
6. Representing legally to Address General Customs without damage de exercise la faculty de delegation in other officials of his dependence on resolution of certain subjects of its competition;
7. Select, hire, evaluate, promote and remove personnel from the Address General Customs, within the framework of legal norms, internal regulations and the regime labor valid;
8. Purchase, alienate or lease goods furniture, as well as the contracting of services, always in accordance with the budget institutional and the legal regulations in force in this regard;
9. Propose to the Council Superior the conventions of cooperation non-refundable technical assistance with national and foreign organizations and institutions in the field of customs that it considers appropriate for the institution;
10. Issue resolutions to facilitate and make customs actions operational, establishing the procedures required for the effect;
11. All other powers conferred by other legal provisions.
ARTICLE 21.- The Article 10 del Chapter II of the Title I of the Act No.226- 06, of the Address General of Customs.
CHAPTER V
OF THE PARTIAL MODIFICATION OF THE LAW No. 227-06 OF THE ADDRESS GENERAL INTERNAL TAXES
ARTICLE 22.- The Article 5 del Chapter II of the Title I of the Act No. 227-06, of the Address General Internal Revenue Service, so that from now on it will apply as follows: crafts:
Article 5.- El Council Top of the Administration The tax authority will be responsible for define and approve institutional policies, strategies and plans, as well as their monitoring and evaluation. Address The General Internal Revenue Service will be headed by a General Director, who will be its maxim authority executive and four Deputy Directors, who will be in charge of the different administrative and technical areas, for the purposes of give a good the service and efficient operation.
PARAGRAPH I.- The General Director will be responsible for directing the implementation of the policies, strategies, plans of the institution and to approve its administrative and operational programs, as well as to supervise the execution and monitoring of the functions of the Address General of Internal Revenue that within the framework of the law correspond to it.
PARAGRAPH II.- The General Director must have a recognized capacity and suitability Experience for the purposes of comply and do comply the provisions of this law and current legal regulations. It will also exercise its functions tiempo complete and with dedication exclusive, with exception of the exercise of university teaching.
PARAGRAPH III.- The Council Superior of Administration The Tax Authority will have the following powers:
1. Approve the internal regulations of the institution.
2. Know and approve the work de administration de resources humans that will be applied in the field of Address General of Internal Revenue, in accordance with the principles governing the public service;
3. Know and approve the administrative structure project of the Address General Internal Revenue Service and its amendments;
4. To know and authorize the submission of the budget project Annual Pass of the Address General Internal Revenue Service, for later inclusion in the Income Budget and Act de Additional Public;
5. Approve the regime institutional of budgetary modifications and carry out periodic monitoring and evaluation of the execution of the budget, aimed at increasing efficiency institutional and the collection of internal taxes;
6. Approve the financial statements and the annual report institutional;
7. Authorize the acquisition o alienation de goods estate;
8. Know and approve, within the framework of what is established by the Act 6-06, of Credit Public, requests for authorization to contract credits or loans;
9. Approve the appointment of the Auditor of Internal, within the framework of the rules of the System National Internal Control;
10. Approve the general and special reports submitted for consideration by the Director General of Internal Revenue.
PARAGRAPH IV.- There will be a Council de Address Made up of the General Director and the four (4) Deputy Directors, who will have the following functions:
1. Propose to the Secretariat of State de Estate recommendations on policies and standards to improve the political tax, such as part member of the political taxation of the State;
2. Give an opinion on the effects prosecutors and the origin of the concession of incentives, exemptions and tax deductions, when a project of law so propose;
3. Know and elevate the Council Superior Financial Statements and Report Institutional;
4. Know and elevate the Council Superior the Budget Project of the Address General of Internal Revenue;
5. Select and evaluate the Auditor of Internal and submit it for designation to the approval of the Council Superior
6. Know and give opinions on matters that are of the competition of the Director General and submitted to him by him.
ARTICLE 23.- The Article 8 del Chapter II of the Title I of the Act No. 227-06, of the Address General Internal Revenue Service, so that from now on it will apply as follows: crafts:
Article 8.- Powers. The Director General of the Address The General Secretariat of Internal Revenue will have the following powers:
1. Exercise the functions of the General Director of the Address General of Internal Revenue;
2. Apply institutional policies, as well as adopt the rules, measures and resolutions that it deems pertinent for the best fulfillment of the object, policies and functions of the Address General Internal Revenue Service as seen here to the present law and other applicable laws.
3. Prepare the Internal Regulations and the draft budget Annual Pass of the Address General Internal Revenue Service and submit it to the Council Superior for approval and subsequent submission of the latter to the The ability to Executive;
4. Develop the administrative structure of the Address General Internal Revenue Service and submit it to the Council Superior for approval, in order to streamline its management technical and administrative;
5. Prepare the financial statements and the annual report institutional and subject them to the Council Superior for approval;
6. Representing legally to Address General Internal Revenue Service without damage de exercise la faculty de delegation in other officials of his dependence on resolution of certain subjects of its competition;
7. Select, hire, evaluate, promote and remove personnel from the Address General of Internal Revenue, within the framework of legal norms, internal regulations and the regime labor valid;
8. Purchase, alienate or lease goods furniture, as well as the contracting of services, always in accordance with the budget institutional and the legal regulations in force in this regard;
9. Sign the agreements of cooperation technical with national and foreign organizations and institutions in the field of Administration Tax. In the /// of the cooperation information Diversification The agreements will be sent to the Technical Secretariat of the Presidency;
10. Issue resolutions to facilitate and make tax actions operational, establishing the procedures required for the effect;
11. All other powers conferred upon it by other legal provisions;
ARTICLE 24.- The Article 10 del Chapter II of the Title I of the Act No.227- 06, of the Address General Internal Revenue Service.
TITLE IV FINAL AND TRANSITIONAL PROVISIONS
ARTICLE 25.- From the promulgation of the present law, the Secretary of State de Estate will act as Governor Sensitive Personal Data before the Assembly of Governors of the Banco Inter-American Development Bank (IDB), corresponding to the Technical Secretary of the Presidency, to participate as Alternate Governor Temporary. While the Technical Secretary of the Presidency will act as Governor Sensitive Personal Data before the Assembly of Governors of the Banco International Reconstruction and Development (IBRD) and their respective subsidiaries, while the Secretary of State de Estate He will do so as Alternate Governor Temporary.
ARTICLE 26.- The Article 3 of the Act No.124-01 which creates the Background Property of the Company Reformed (FONPER), so that from now on it will govern as follows: crafts:
Article 3. The Background will have like body un Council of Directors, composed of: a President, who will be the representative legal and executor of the decisions of the Council, and a Vice President, who will be appointed by the President of the Republic through decree. The other members will be a representative appointed by the Secretariat of State de Estate, representative of the Technical Secretary of the Presidency; representative of the State Dominican in each of the reformed companies in their different modalities; a representative of the workers, chosen by the trade unions; a representative of the sector private appointed by the Council National of the Company Private (CONEP) and the representative Dominican in each of the reformed companies.
ARTICLE 27.- The Act No. 533 of December 23, 1964, which creates the Address of Exemptions, and the Act No. 4027, of January 14, 1955 and any other legislation that is contrary to it.
ARTICLE 28.- A is established Plazo of 180 days, starting from the when and where de promulgation of the present law, so that the The ability to Executive dictate the organic regulations of the Secretariat of State de Estate, which will include the internal organizational structure and the specific functions of its organic units.
PARAGRAPH I. In the organic regulations of the Secretariat of State de Estate will be assigned the hierarchy that corresponds to the Units and Areas created by this law, within the framework of the administrative units classifier valid.
PARAGRAPH II. The creation and Company from the Center of Training en Politics y Managerial Accounting Tax law will be carried out from the reorganization of the current Institute de Training Tax, created by the Decree No. 1846 of July 8, 980.
ARTICLE 29.- This law will enter into full validity the 1 of January of 2007.
GIVEN in the Living Room of Sessions of the Senate, Palace of the Congress dome National, in Santo Domingo de Guzman, District National, capital of the Republic Dominican, at five
(5) days of the month December of year and we will announce two thousand six (2006); 163 years of the Independence
and 144 of the Restoration.
Reinaldo Walls Perez,
President
Amarilis Santana Cedano, Diego Aquino Acosta Rojas,
Secretary Secretary
GIVEN in the Living Room of Sessions of the Camera of Deputies, Palace of Congress dome National, in Santo Domingo de Guzman, District National, capital of the Republic Dominican, on the twenty-first (21) day of the month December of year and we will announce two thousand six (2006); 163rd year of the Independence and 144th of the Restoration.
LEONEL FERNANDEZ
President of the Republic Dominican Republic
En exercise of the powers conferred upon me by the Article 55 of the Constitution of the Republic.
I PROMULGE this Act and I order that it be published in the Gazette Official, for your knowledge y fulfillment.
GIVEN in Santo Domingo de Guzmán, District National, capital of the Republic Dominican, on the twenty-seventh (27) day of the month December of year and we will announce two thousand six (2006), 163 years of the Independence and 144 of the Restoration.
LEONEL FERNÁNDEZ
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