descargar - Ayuntamiento de Fuenlabrada

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Art. 6.- Se modifica el primer párrafo, quedando la siguiente redacción:
Según publicación en BOCM 307 del 26/12/08.
- El Ayuntamiento tiene la obligación de devolver las cantidades
ingresadas o soportadas debidamente como consecuencia del prorrateo
de la cuota tributaria por la aplicación de los tributos. El modo usual de
proceder a realizar las devoluciones será mediante transferencia
bancaria a la cuenta bancaria donde indique el Contribuyente. Las
devoluciones que se realicen a través de la Caja Municipal serán
inmediatas cuando el importe de las mismas sean inferiores a 300 euros,
procediéndose por recibo y hecho tributario. Los importes de devolución
que superen los 300 € se realizarán en un plazo máximo de tres meses.
Transcurrido el plazo de tres meses desde la aprobación de la
devolución sin que se haya ordenado el pago de la misma por causas
imputables al Ayuntamiento, se abonará el interés de demora sin
necesidad de que el obligado lo solicite. Este tipo de devoluciones por
importe superior a 300 €, se realizarán mediante transferencia a cuentas
de banco, caja de ahorro o cualquier entidad financiera.
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Art. 6.- Se añade el siguiente párrafo, mediante publicación en BOCM 304, del
21/12/07.
“ La fiscalización previa de los derechos de naturaleza pública y las
obligaciones derivadas de las devoluciones de ingresos procedentes de
tales derechos se sustituirá por la inherente toma de razón en la
contabilidad y por actuaciones comprobatorias posteriores mediante la
utilización de técnicas de muestreo o auditoria”
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Art. 7.- Se añade el siguiente párrafo, mediante publicación en BOCM 304, del
21/12/07.
“ En el supuesto de que la gestión tributaria inicie procedimientos
novedosos de hechos tributarios no consolidados en la tributación local, la
Gerencia de la Oficina Tributaria, previo informe del responsable de
recaudación, podrá resolver sobre la paralización del procedimiento de
cobro ante cualquier recurso o reclamación, procediendo a devolver la
garantía de la deuda cuando el obligado tributario puede responde con
fondo de comercio, volumen de activos, notoriedad de la marca,
implantación en el mercado, etc......
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Art. 8.- Se añade el siguiente párrafo. mediante publicación en BOCM 304, del
21/12/07
“ En el supuesto de hechos imponibles atípicos y otros cuyas cuotas o
tarifas sean de difícil o improbable cuantificación por la presión fiscal
indirecta que la determinación o calculo de las mismas conllevaría, la
liquidación de la deuda se sustanciará en un proceso de negociación
recogido en un CONVENIO TRIBUTARIO en el que se plasmarán los
elementos de la deuda tributaria”
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