Art. 338
In peacetime, only Congress, departmental assemblies, and district and municipal councils may levy fiscal or fiscal-like dues. Statutes, ordinances, and resolutions must determine directly active and passive earnings, the events and bases that are taxable, and the rates of the levies.
Statute, ordinances, and resolutions may permit that the authorities determine the rate of taxes and levies that are collected from taxpayers to offset the costs of the services which the authorities provide or participation in the benefits that pertain to them; but the system and the method to define such costs and benefits and the manner of allocating them must be determined by statute, ordinances, or resolutions.
The statutes, ordinances, or resolutions that regulate levies based on the result of taxable events occurring during a specific period may not be reapplied except from the date following the entering into effect of the respective law, ordinance, or resolution.
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