Municipal regulations of Peru. law 27972

I. Organic Law of Municipalities - LAW No. 27972

On May 27, 2003, the new Organic Law of Municipalities - Law No. 27972 was published in the Official Gazette “El Peruano”. Which repealed the old Organic Law of Municipalities - Law No. 23853, published in the Official Gazette “El Peruvian ”on June 9, 1984.

On the other hand, Article 194 of the Political Constitution of the State modified by the Constitutional Reform Law No. 28607 published in the Official Gazette "El Peruano" on October 4, 2005, in accordance with Article II of the Preliminary Title of the Law Organic of Municipalities - Law No. 27972, establishes that local governments enjoy political, economic and administrative autonomy in matters within their competence. They also represent the neighborhood, promote the adequate provision of local public services, the integral, sustainable and harmonious development of their constituency;

II. The municipal council

The Municipal Council is the highest Governing Body of the Provincial or District Municipality. It is made up of the Provincial or District Mayor, who presides over it and the Aldermen or Councilors who have the power to exercise their functions in accordance with the Political Constitution of Peru, Organic Law of Municipalities - Law No. 27972, Internal Council Regulation (RIC) and Other related and current legal provisions. The number of council members is determined according to the electoral district where they have been elected by popular vote.

In the case of Populated Centers, the Municipal Councils are made up of a mayor and 5 councilors. The term regidor is synonymous with councilor according to the Dictionary of the Spanish Language in its Twenty-Second Edition.

Making a parenthesis, the Internal Council Regulation (RIC) is understood to be the document or management instrument that regulates the exercise of the powers and functions of the Municipal Council, the convening and development of the Council Sessions (1) and the operation of the internal commissions. The Internal Regulation of the Council (RIC) is approved by Municipal Ordinance. The composition of the Municipal Council is described in the Organic Law of Municipalities - Law No. 27972. In its Title II. "Organization of Local Governments". Single Chapter. The Organs of the Local Governments. Article Nº 5.- Municipal Council. "The municipal, provincial and district council is made up of the mayor and the number of councilors established by the National Elections Jury, in accordance with the Municipal Elections Law."

As I already mentioned, the Plenary of the Municipal Council is made up of the Mayor and Councilors. The councilors in Peru are elected by popular vote and their number represents the totality of the inhabitants of a district, they exercise their mandate for a period of 04 years, regarding their re-election, this is determined by the Organic Law of Elections - Law No. 27972 and related laws.

Likewise, the functions assumed by the councilors are included within the municipal regulations or municipal legal instruments, it is worth mentioning that each councilor exercises a commission for a certain function, for example, a councilor can be the President of the Education Commission, Culture and Human Development of a Municipality, therefore, its function will encompass that commission and will report on the work carried out to the Plenary of the Municipal Council, in the same way, the main function of a councilor is to oversee municipal management based on its Attributions conferred by the Political Constitution of Peru and by the Organic Law of Elections - Law Nº 27972.

The first councilor is known as Teniente Alcalde, a term used in some countries such as Spain, which is the councilor of a City Council (Municipality). In Chile, Mexico and Peru the name of regidor continues to be used. On the other hand, there is another denomination for councilors or councilors in some Latin American countries such as Guatemala, which uses the term trustee, which is an authority chosen by the people, to take care of their interests, mixing in the City Council (Municipality) and acting as an intermediary between the people and the authorities to safeguard legality, honesty and efficiency.

(1) Regarding the Council Sessions, these can be: Ordinary, Extraordinary and Solemn. The Ordinary Municipal Council Sessions are developed in stages, these are: dispatches, reports, orders and order of business, the Extraordinary Municipal Council Session is developed on Agenda points or when the law indicates it and the Solemn Council Sessions are developed on special protocol reasons, example: Independence Day of Peru, Anniversary of the District, etc.). Author. José Daniel Mayta Zamora. Degree in Law from the Faculty of Law and Political Sciences of the Private University of "San Martín de Porres", studying the IV Cycle of the Master in Criminal Sciences of the Graduate School of the Private University of "San Martín de Porres"

III. Exercise of the regulatory and supervisory function of the municipal council

The Municipal Council exercises two types of functions:

A. Normative Functions.- The Municipal Council exercises its normative function, modifying and repealing the following municipal legal provisions or instruments:

Municipal Ordinances, General Norms that regulate what is established in Article 40 of the Organic Law of Municipalities - No. 27972, and other related Laws. Council Agreements, are decisions on any matter of public, neighborhood or institutional interest that expresses the will of the governing body of the Edil Corporation.

B. Supervisory Functions.- They are carried out through permanent or special commissions, or through Council Agreements in which it provides that the administration of the Municipality inform it about those matters that demand its supervision. In accordance with what is stated in Article No. 194 of the Political Constitution of Peru and the Organic Law of Municipalities - Law No. 27972 in its article No. 9, literal 33) which, establishes that they are attributions of the Municipal Council, to oversee the management of Likewise, the officials of the Municipality, Article Nº 10, subsection 4) specifies that they are attributions and obligations of the councilors, to perform functions of supervision of the Municipal management. Likewise, the supervisory function of the councilors may be established in the Internal Regulations of the Council (RIC) of each Municipality.

IV.- Council agreements

The Organic Law of Municipalities - Law No. 27972. Regarding the Council Agreements, it indicates in its Article 41 °.- The agreements are decisions, taken by the council, referring to specific matters of public, neighborhood or institutional interest, which express the The will of the governing body to practice a certain act or to be subject to an institutional conduct or norm. This definition is in accordance with the repealed Organic Law of Municipalities - Law No. 23853 (2). On the other hand, the Council Agreements are approved, both in the Ordinary and Extraordinary Municipal Council Sessions.

The Municipal Council adopts its positions through Council Agreements in accordance with the powers granted by Article 9 of the Organic Law of Municipalities - Law No. 27972. In that order, Council Agreements are adopted either by unanimity, simple majority or majority qualified. The Mayor has the casting vote in the event of a tie in accordance with Article 17 of the Organic Law of Municipalities - Nº 27972. Also, by Law Nº 28268 dated July 3, 2004, Article 17 of the Organic Law of Municipalities is modified - Law No. 27972, in which the mayor's double vote is taken away (3). Regarding the votes to determine the type of agreement to be taken by the Councilors of the Municipal Council, these could be carried out as follows:

(2) Organic Law of Municipalities - Law No. 23853. Definition. The Agreements are specific decisions on any matter of public, neighborhood or institutional interest that express the opinion of the Municipality, its will to practice a certain act or to abide by an institutional conduct or norm.

(3) Modifications to the Organic Law of Municipalities. by: Julio Cesar Castiglioni Ghiglino ”By Law No. 28268 dated July 3, 2004, Article 17 of Law 27972, Organic Law of Municipalities, is modified, in which the Mayor's double vote is removed, whenever Before he had the vote as one more member of the Municipal Council and in the event of a tie he had a double casting vote, this modification, although it is true, is important, but it cuts the powers of the Mayor to vote as a member of the Council, and on the other hand exempts him to the Mayor of the responsibility in the agreements that are adopted contrary to the law where they have not voted as there is no tie, which contradicts Article 5 of the Organic Law of Municipalities, which establishes that the Municipal Council is made up of the Mayor and the Regidores.

Nominal Voting: In this case, each of the members of the Municipal Council is named by name and they respond Yes, No or their abstention, depending on the form they want to give to their vote. Secret Voting: When the members of the Council Municipal officials receive a voting card, write their vote on it and deposit it in the amphora, as in the voting that takes place in elections.

Regarding voting, this is governed by the Internal Regulations of the Council (RIC) of each Municipality and must be approved by Municipal Ordinance. On the other hand, Article No. 17 of the Organic Law of Municipalities - Law No. 27972, states that the agreements are adopted by a Simple Majority and a Qualified Majority.

The Simple Majority, supposes that certain Council Agreements must be approved by the vote of half plus one of its members, that is, if we have a District Municipal Council where five (05) councilors are part, with three votes the Agreement is approved Council. The Qualified Majority assumes that certain Council Agreements must be approved with the affirmative vote of two thirds (2/3) of the legal number of councilors that make up the Municipal Council. This means that, if we have a District Municipal Council where there are five (05) council members who are part, it must have four votes. that is, 2/3 of the total number of councilors for the Council Agreement to be approved.

Regarding this point, we must take into consideration that not all Council Agreements require the affirmative vote of half plus one of the legal number of councilors. The Council Agreements on donation, assignment or concession, as well as expropriation, vacancy of the mayor and councilmen (4), dismissal of the municipal manager, among others, which given the importance of the issue for municipal management, the Agreement of Council that approves it requires a qualified majority (It is necessary to point out, in order for these Council Agreements to be adopted, the corresponding technical and legal reports must be available, so that the Councilor has an overview of what will be approved, also council members can obtain external advice on matters to be deliberated and approved in session).

In the case of some countries, such as El Salvador, the Municipal Agreements express the decisions of the Municipal Council on government, administrative or procedural matters of particular interest. The agreements will take effect immediately; These are decreed by the Municipal Council and will be of internal decision on personal administration and others that are related to the operation and organization of the Municipal Mayor's Office. (5). Finally, it should be noted that in Peru, if all the councilors agree with the proposal of the issue in the Council Session, they manifest by unanimous approval or it is approved unanimously.

V.- The municipal council in Latin American countries

Chile.- The functions of the Municipal Council in Chile are described in Article No. 71 of the Organic Constitutional Law of Municipalities - Law 18.696 of June 2002. The Municipal Council is a regulatory, decision-making and supervisory body of a municipality, in charge of to make the participation of the local community effective.

(4) Example of Qualified Majority. Article 23 of the Organic Law of Municipalities- Nº 27972. “The vacancy of the position of Mayor or Councilor is declared by the corresponding Municipal Council, in Extraordinary Session, with the approving vote of two-thirds of the legal number of its members, prior notification to the affected party to exercise their right of defense.

(5) Project for the Conservation of Coastal Ecosystems in the Gulf of Fonseca, PROGOLFO. Memory "Municipal ordinances as a legal instrument, El Salvador" El Salvador Pag, 5

The councils are made up of councilors elected by direct vote through a proportional representation system. They are elected for a four-year term in office and can be re-elected. (In the present case, there is a similarity with the exercise of the function of councilor in the Local Governments in Peru).

Guatemala.- The Municipal Code of Guatemala - Law 12-2002, states that decisions are made by simple majority. That is, with the support of half plus one of the members of the Council. For example, if there are eight members, the favorable vote of five of them would suffice - Article 40 of the Municipal Code. But there are some cases, in which, the favorable vote of two-thirds or a qualified majority of the councilors that make up the Municipal Council is required (6). (In the present case, the vote for the approval of the Council Agreements is applied in the same way in the Local Governments in Peru).

Colombia.- The Municipal Councils are the administrative corporations of popular election that function in the municipalities and are in charge of the political control of the administration and the study of the draft agreements. (In the present case, there is a similarity with the position of Political control of the Edil Corporation, however, in the case of Peru, studies of agreement projects are not formulated). According to Law 136 of 1994 (7). In its chapter III. Municipal Councils. Article No. 21: “In each municipality there will be an administrative corporation, whose members will be popularly elected for periods of three (3) years, and which will be called the Municipal Council, made up of not less than seven (7) nor more than twenty-one (21) members". (The difference is observed, with the Peruvian case, as I have already pointed out,the councilors are elected for a period of four years and the number corresponds to the representation of the inhabitants within the territory).

Venezuela.- In the present case, the Organic Law of Municipal Public Power (8) states that the councilors are elected by popular vote, as in Peru, the functions last four years, the councilors choose the Attorney General, Secretary and Municipal Comptroller, in Peru the Municipal Public Prosecutor and the General Secretary are elected by the District Mayor through a position of trust and the Head of the Internal Control Office is appointed and dismissed by the Office of the Comptroller General of the Republic within the framework of what is stated in the "Law No. 27785 - Organic Law of the National Control System and the Office of the Comptroller General of the Republic of July 22, 2001". As in Peru, in Venezuela, council members approve municipal ordinances and agreements. One of the main differences,is that in Venezuela there are Parish Boards that decentralize the administrative functions of the Municipality and are elected by popular vote as a channel for citizen participation. In Peru this figure does not exist. However, it could have a similarity to the Local Coordination Council.

(6) Municipal Code of Guatemala - Law 12-2002: Approval and modification of the budget (Art. 133). Approval of internal and external loans (Art. 113). Sale, exchange or lease for more than three years - inscribable lease - of property owned by the municipality (Art. 108).The forgiveness or reduction of fines and surcharges for non-payment of excise taxes, fees and contributions (Art. 105).Increase of the salary and representation expenses of the Mayor and of the allowances for the sessions of the Council (Art. 44). The acceptance of the resignation of the Mayor, or of a Trustee or Councilor (Art. 46), etc.

(7) Colombia - Law 136 of 1994 of June 2. Partially regulated by National Decree 863 of 2009 by which regulations are issued to modernize the organization and operation of municipalities.

(8) Venezuela - Organic Law of Municipal Public Power - Sanctioned on 05-17-05) - Official Gazette No. 38.204 of 06-08-05- The National Assembly of the Bolivarian Republic of Venezuela.

Argentina.- In the present case, the functions exercised by the Municipal Council are described and delimited according to the Organic Law of the Municipalities of the Provinces. Example in the Organic Law of Municipalities of the Province of Córdoba - Central Region of Argentina - Law No. 8102, Organic Law of Municipalities of the Province of Entre Ríos - Central Region of Argentina - Law No. 3001, etc. The function of the municipalities is described in the Argentine National Constitution. Art. 123: "Each province dictates its own Constitution, in accordance with the provisions of Art. 5, ensuring municipal autonomy and regulating its scope and content in the institutional, political, administrative, economic and financial order." In accordance with Law No. 8,102 Municipalities and Communes Regime.

Puerto Rico.- The Municipal Council is governed by the Autonomous Municipalities Act of the Commonwealth of Puerto Rico of 1991. Law No. 81 of August 30, 1991.

Brazil.- In the present case, the municipal government is divided into two groups: the prefect (prefeito) and the chamber of representatives (vereadores) in the first case fulfills an executive function and in the second case a legislative function. The prefect and the Councilors are elected simultaneously by universal, direct and secret suffrage for a term of 04 years, just like Peru and may be appointed by the Federal Constitution itself.

Bolivia.- The framed functions of the Municipal Council are indicated in the Political Constitution of the Bolivian State. Article No. 201.- The Municipal Council has regulatory and supervisory power. Municipal governments may not establish taxes other than fees or patents whose creation requires prior approval from the Chamber of Senators, based on a technical opinion of the Executive Power.

Ecuador.- The framed functions of the Municipal Council are indicated in the Political Constitution of the Republic of Ecuador in Article No. 234.- The municipal council, in addition to the powers assigned by law, may plan, organize and regulate traffic and land transportation, directly, by concession, authorization or other forms of administrative contracting, according to the needs of the community.

On the other hand, it should be noted that the Council Agreement, which sets the amount of the Mayor's remuneration and the Aldermen's diet, must be published in the Official Gazette "El Peruano", Judicial Gazette with the largest circulation of the district, panels of the District Municipality and the website of the City Council, likewise, the Council Agreement must be sent to the Comptroller General of the Republic. On the other hand, there are many cases, in which the Public Entities request different Council Agreements as requirements to carry out administrative procedures. Example: In the case that a sanitation project is financed for a district, the District Municipality and the Ministry of Housing, Construction and Sanitation must sign an Agreement and send it to the Entity.

In this case, THE Council Agreement authorizes the Mayor to sign the aforementioned agreement, pursuant to the provisions of the Organic Law of Municipalities - Law No. 27972. Subchapter I. The Municipal Council. Article Nº 09 On the attributions of the Municipal Council; subsection 26) Corresponds to the Municipal Council. Approve the celebration of national and international cooperation agreements and inter-institutional agreements ”.

VI.- The legal instruments or municipal regulations according to the organic law of municipalities Law No. 27972

Previously, the Organic Law of Municipalities - Law No. 23853, published in the Official Gazette "El Peruano" on June 9, 1984. It indicated, in its Chapter I, the municipal provisions. Article 109.- The municipal councils exercise government functions through ordinances, edicts and agreements and their administrative functions through decrees and resolutions. Mayors exercise their functions through decrees and resolutions. Resolutions resolve matters of an administrative nature, in accordance with Article 114.- For the best compliance with municipal resolutions, the following norms will be observed: 1.- Political, administrative and police, outside the local government,They have the obligation to recognize and respect the preeminence of the municipal authority in matters within their competence. They cannot interfere in the fulfillment of municipal ordinances, edicts, agreements and resolutions or in the collection and application of their incomes approved according to law.

Currently, Legal Instruments or Municipal Regulations and Administrative Procedures are described in the Organic Law of Municipalities - 27972. Chapter II. Municipal Regulations and Administrative Procedures. Subchapter I. Municipal Regulations. Article 38 °.- Municipal Legal System.

The legal system of the municipalities is made up of the norms issued by the municipal government and administration bodies, in accordance with the national legal system. (That is, both the councilors through the Council Agreements and the Mayors through the issuance of Decrees and Resolutions of the Mayor's Office issue municipal regulations) The municipal regulations and provisions are governed by the principles of exclusivity, territoriality, legality and administrative simplification. (In this sense, exclusivity belongs to the issuance and power of the issuance of acts by the municipal corporation, the territorial one, it refers to the fact that municipal regulations are issued within the territorial circumscription of the Municipal Corporation,the legality that develops within the regulatory framework and simplifies administratively, that is, denotes feasibility in the issuance of the administrative act) without prejudice to the validity of other general principles of administrative law, no authority can address or regulate the matters that the This organic law establishes the exclusive competence of the municipalities.

In this sense, the Municipal Legal Standards or Instruments are the following:

Municipal Ordinances, are general norms that regulate what is established in Article 40 of the Organic Law of Municipalities No. 27972, and other related Laws.Decrees of the Mayor's Office, are rules of regulatory content issued by the Mayor.Agreements of the Council, are decisions on any matter of public, neighborhood or institutional interest that expresses the will of the municipal government body. Resolutions, To resolve matters of an administrative nature. They can be divided as follows:

1.- Resolutions of the Mayor's Office.- Issued by the holder of the document (District Mayor).2.- Management Resolutions.- Issued by some management (Municipal Manager, etc.) 3.- Chief Resolutions.- Issued by any leadership (Logistics Office, etc.).

VII.- Similarities and differences between municipal legal instruments in local governments

MUNICIPAL ORDINANCES

- They are determined by the Plenary of the Municipal Council.

Art. 40 of the Organic Law of Municipalities No. 27972.

MAYOR RESOLUTIONS

- They are rules of a general and administrative nature with external effects (Administrated) and internal (Municipal Workers)

determined by the District Mayor.

- They must be published in the Official Gazette "El Peruano", in the Judicial Gazette with the largest circulation in the district, the panels

of the District Municipality and in the Portal of the municipal entity.

Art. 43 of the Organic Law of Municipalities No. 27972.

MAYOR DECREES

- They are internal administrative regulatory provisions determined by the District Mayor.

Art. 42 of the Organic Law of Municipalities No. 27972.

COUNCIL AGREEMENTS

- They are determined and approved by the Municipal Council

Art. 41 of the Organic Law of Municipalities No. 27972.

The Edicts, are General rules, their practice has fallen into disuse in the Municipalities, however, in some cases it subsists. Example: Marriage edicts. In some Latin American countries, as in the case of El Salvador, the regulations are municipal norms and legal instruments for the functioning of the Municipal Council (9)

VIII.- Municipal ordinance

The municipal ordinance is the highest hierarchical administrative rule issued by the Municipal Council, it governs local activity. The term municipal ordinance derives from the word order, therefore, it refers to a provision that has been issued by whoever has the power to demand compliance (Municipal Council).

In other South American countries such as Venezuela, they are called Municipal Ordinances, the local laws issued by the Municipal Councils; They are defined by the Organic Law of Municipal Public Power as "The acts sanctioned by the Municipal Council, of general application on specific matters of local interest" (10). Municipal Ordinances are those that apply exclusively in the Municipality, they must be respected, they are elaborated on matters of local interest, according to the Municipal competencies regulated in Article Nº 4 of the Municipal Code, decreed by the Municipal Council, they must be published in the Official Gazette as a law and must also be made known to the population.In similarity with the Municipal Ordinances in Peru that are defined and regulated by the Organic Law of Municipalities No. 27972 and the Political Constitution of Peru. Previously, in Peru the Organic Law of Municipalities - Law No. 23853 published on June 9, 1984. It indicates in its Title I. Article 110.- The Ordinances are general norms that regulate the organization, administration or provision of local public services, the fulfillment of the general or specific functions of the Municipalities or establish the limitations and modalities imposed on private property.administration or provision of local public services, the fulfillment of the general or specific functions of the Municipalities or establish the limitations and modalities imposed on private property.administration or provision of local public services, the fulfillment of the general or specific functions of the Municipalities or establish the limitations and modalities imposed on private property.

In accordance with the aforementioned legal norm, Article No. 115.- Municipal Ordinances may establish the penalties of fine, confiscation and closure for infringement of its provisions, without prejudice to other responsibilities that may arise according to law. In that order, it should be specified that in order to approve the Municipal Ordinances, the draft ordinances must be sent to the competent Areas for the corresponding Technical and legal Reports in order to be presented in a Council Session for deliberation and corresponding approval.

(9) Municipal Code of El Salvador. Legislative Decree No. 274 of January 31, 1986. Chapter III Art. 32.- The ordinances are rules of general application within the municipality on matters of local interest. They will enter into force eight days after their publication in the Official Gazette. Art. 33.- The regulations constitute norms, provisions and mandates on the municipal internal system and the provision of services. They will enter into force eight days after being decreed. Art. 34.- The agreements are specific provisions that express the decisions of the Municipal Council on government, administrative or procedural matters of particular interest. They will take effect immediately. Art. 35.- The ordinances, regulations and agreements are of obligatory fulfillment on the part of the individuals and the national authorities,departmental and municipal. National authorities are obliged to collaborate so that municipal decisions have due compliance.

(10) The Municipal Legal Instruments. Eduardo Lara Salazar, professor of administrative law at the national school of administration and public finance and a student of the specialization in municipal tax management (pegim) at the same university..

The Municipal Regulations and Administrative Procedures are described in the Organic Law of Municipalities - 27972. Article 40.- The ordinances of the provincial and district municipalities, in the matter of their competence, are the general norms of the highest hierarchy. in municipal regulatory structure, through which the internal organization, regulation, administration and supervision of public services and matters in which the municipality has regulatory competence is approved. (An example could occur in the case of the Council Agreement approved by the Open Council through its regulations for the rendering of accounts for the first quarter of the Municipal Administration). By municipal ordinances are created, modified, suppressed, exonerated, taxes, fees, licenses,rights and contributions within the limits established by law. (An example would be obtained in the case of the Council Agreement that approves the reduction of the cost of the payment of the Construction license). The tax ordinances issued by the district municipalities must be ratified by the provincial municipalities of their constituency for validity. (However, I disagree with this, because it takes away the autonomy and independence of the District Municipality).I disagree with it, because, it reduces autonomy and independence to the District Municipality).I disagree with it, because, it reduces autonomy and independence to the District Municipality).

For purposes of stabilizing municipal taxes, the municipalities, if applicable, can sign municipal tax stability agreements within the term established by law. Another case of definition of Municipal Ordinances is found in Central America in the Law of Municipalities of Honduras approved by Decree No. 134-90 in Chapter XII of the Municipal Legal Instruments referred to in literal 1) of Article No. 65. Municipal Ordinances or agreements that are norms of general application within the municipal term, on matters of the exclusive competence of the municipality.

Regarding the nature of the Municipal Ordinances, the Constitutional Court has ruled in File Nº. 003-2004-AI / TC. (11) Literal 7. The force or legal value of these norms is determined by the rank of law that the Constitution itself grants them - article 200, paragraph 4 of the Constitution. These are, therefore, rules that, even when they do not come from a formal source such as parliamentary, are equivalent to those issued by it and, as such, are differentiated by the principle of competence and not by that of normative hierarchy. In this way, the ordinance, as municipal law, constitutes an important instrument through which municipalities can exercise and manifest their autonomy.

However, it is worth mentioning that the power generated by the issuance of Municipal Ordinances in many cases if they are not observed, can lead to violations of the norms, for example, in the case that a Provincial Municipality through the issuance of Municipal Ordinance empowers a Municipality from the Population Center to the collection of Municipal taxes (Property Tax, Operating Licenses, Factory, etc.), transgresses the rule, because the only public entity empowered for this purpose is the District Municipality. Duplication of function.

You can see this violation of the rule. Consequently, the legislative capacity of the Edil Corporation cannot be overflowed as illegal through the issuance of the Municipal Ordinance, which must be regulated based on the provisions of the Political Constitution of Peru. Likewise, it should be noted that although Municipal Ordinances are laws, they act within a delimited territorial scope, that is, within the circumscription, the effects cannot go beyond it (The Municipality of Rímac - District of Rímac). Do not forget that they are laws because the State recognizes this power, but in territorial districts where power is not recognized, they are rules subordinate to what is indicated by the state.

(11) Judgment of the Constitutional Court. File No. 003-2004- AI / TC. Lime. In Lima, on the 23rd day of September 2004, the Constitutional Court in a plenary session of the Jurisdiction, with the attendance of the magistrates Alva Orlandini, President; Bardelli Lartirigoyen, Vice President; Revoredo Marsano, Gonzales Ojeda and García Toma against the unconstitutionality action filed by Mr. Mateo Eugenio Quispe, representing 1% of the citizens of Ancón, against articles 1, 2, 3, 4 and 5 of the Municipal Ordinance No. 07-2003-MDA, published on April 1, 2003 in the official newspaper El Peruano.

On the other hand, an example of the application of the Municipal Ordinance is found in the Law of General Administrative Procedure - Law No. 27444. In its Article 38.- Approval and dissemination of the Single Text of Administrative Procedures 38.1 The Single Text of Procedures Administrative (TUPA) is approved by Supreme Decree of the sector, by the highest level regulation of the regional authorities, by Municipal Ordinance, or by Resolution of the Head of constitutionally autonomous body, according to the respective government level. It is worth mentioning that the law expressly states in case of modification of the Single Text of Administrative Procedures (TUPA), by Decree of the Mayor's Office or Resolution of the Mayor's Office (12). Likewise,It should be remembered that once the Municipal Ordinance is approved, it must be published in the official gazette "El Peruano" or in the Judicial Gazette with the highest circulation of the jurisdiction, panels of the Municipality.

In the same way, it must be published on the institution's website so that based on the transparency of the entity, every citizen can have knowledge and in turn supervise their local authorities.

Municipal Ordinances can have a double effect:

External Effect.- The Municipal Ordinance is the highest-ranking municipal standard approved by the councilors through a Council Agreement. Example: “Municipal Ordinance No. 003 –CM / MDS that regulates the procedure for exchanging debt for movable or immovable property”. In the present case, the effects of the Municipal Ordinance fall abroad, that is, to the population Internal Effect.- The Municipal Ordinance can approve regulations Example: "Municipal Ordinance No. 004-CM / MDS, which approves the Internal Regulations of the Council." In the present case, the effects of the Municipal Ordinance fall within the City Council, that is, to the councilors

In some Latin American countries, Municipal Ordinances may come from different authorities. For example, in Colombia Ordinances are issued by departmental assemblies. In the case of Peru, Chile and Venezuela, the Municipal ordinances are approved by agreement of the Municipal Council; made up of the Mayor and Councilors, and are characterized by being general rules and in turn are mandatory applicable to the district where the Municipality is located. In the case of Spain, the Municipal Ordinances are approved by the Plenary of the City Council, the Municipal Ordinances are regulations of a lower rank than the law and cannot violate the provisions of the Constitution.

In the case of the Latin American country of Colombia in its art. 4.1.a) Law 7/85, of April 2, Regulating the Bases of Local Regime, attributes to the City Councils (Municipalities in our case) regarding the regulatory power of the City Councils is materialized through the Ordinances and Regulations approved by the municipal plenary session. Ordinances to refer to municipal regulations with effects on citizens and Regulations for internal regulations, self-organization. In our case, the Municipal Ordinances are approved through Council Agreements, these Municipal Ordinances in many cases approve regulations. Example: the Municipal Ordinance that approves the Internal Work Regulations (RIT).

(12) The Law of General Administrative Procedure - Law No. 27444. Article No. 38.5 Once the TUPA is approved, any modification that does not imply the creation of new procedures, increase of processing rights or requirements, must be carried out by Ministerial Resolution of the Sector, Regional Norm of equivalent rank or Decree of the Mayor's Office, or by Resolution of the Head of the Autonomous Organization in accordance with the Constitution, according to the respective government level

(It could occur in the case of Peru with the Internal Regulation of the Council that governs the Plenary of the Municipal Council being of an internal order). However, these are two terms that express the same legal reality: rules of a regulatory nature drawn up by the Plenary of a City Council.

IX.- Mayoral Decree

According to the Dictionary of the Royal Spanish Academy, the term decree comes from. The t. decrētum) and is the decision of a governor or an authority, or a court or judge, on the matter or business in which they have jurisdiction. In the case of the Mayoral Decree, this decision falls on a certain matter that corresponds to the District or Provincial Mayor. The Mayor's Decree is defined as an administrative act of regulatory content that is issued by the holder of the document, that is, the District Mayor. This document can be internal order, example: The Decree of the Mayor's Office that modifies the hours of the officials and servants of the Municipality or as mentioned above, external lines.Example in the case of the Modification of the TUPA (Single Text of Administrative Procedures can be by Decree of the Mayor's Office and its scope is for all those administered).

The previous law, towards the definition of the Mayoral Decrees in its Article No. 111.- The Decrees establish norms of execution of the Ordinances, sanction the necessary procedures to the Municipal administration or resolve or regulate matters of general order and of interest to the neighborhood

The Organic Law of Municipalities - 27972. Article 40.- It defines the decrees of the Mayor's Office. The mayoral decrees establish regulatory norms and the application of ordinances, sanction the necessary procedures for the correct and efficient municipal administration and resolve or regulate matters of general order and of interest to the neighborhood, which are not within the competence of the municipal council. Therefore, they are regulatory and procedural standards. An example in the case of extending a fiscal benefit campaign approved by Municipal Ordinance, this is approved through a Decree of the Mayor's Office.

The difference between the mayoral decree and the mayoral resolution is that the former is an external or internal regulatory act of the municipal corporation and the mayoral resolution is administrative in nature. Example: Resolution of the Mayor's Office that exhausts the administrative route / is directed to the administrator who, if he wishes, can go to the Jurisdictional Body through an administrative contentious process.

Likewise, it may be the case that a sentence issued by the judicial body annuls a decree an example: In the Ibero-American country of Spain, where a decree of the City Council (Municipality) of Guadajalara - Castilla - La Mancha was annulled on February 25 2010, regarding public transport. The Court No. 01 of the Contentious Administrative of Guadalajara annulled the aforementioned mayoral decree (13).

X. Mayoral Resolutions

According to the Royal Academy of the Spanish Language the word resolution. It comes from the Latin. resolute, -ōnis). Which has as meaning Decree, order, order or ruling of governmental or judicial authority. In the case of resolution of the Mayor's Office, it is a ruling issued by the District or Provincial Mayor that produces administrative effects.

The Organic Law of Municipalities - 27972. Article 43.- Resolutions of the Mayor's Office. The resolutions of the mayor's office approve and resolve matters of an administrative nature. By resolutions of the mayor's office, it resolves the administrative matters under its charge. The managements resolve the administrative aspects of their position through resolutions and directives.

In the present case, the Resolutions of the Mayor's Office are within the concept of administrative acts, the declarations of the entities that, within the framework of public law norms, are intended to produce legal effects on the interests, obligations or rights of those administered within of a concrete situation. Example: (In the case of a Mayor's Office Resolution that approves the technical file of a project or the dismissal of a public official).

In some Latin American countries, resolutions are not necessarily issued by the Mayor but by the Municipal Council, as is the case in Bolivia. Bolivian Municipalities Law N 2028, makes a definition of Chapter III resolutions. resolutions of the municipal council. Article 87 (resolutions of the municipal council).- The resolutions of the municipal council are internal and administrative provisions of mandatory compliance, issued by the municipal council. In Colombia, there is Law 136 of 1994, which refers to the municipal council resolution. There are two types of Resolutions of the Mayor's Office of Internal Scope and of external Scope:

Internal Scope.- The Resolutions of the Mayor's Office are administrative acts directed to take effect within the Municipality. Example; A Mayor's Office resolution appointing a Special Commission for Disciplinary Processes that is aimed at administratively sanctioning the conduct of public servants and officials or a Mayor's Office resolution approving the dismissal of an official. External Scope.- Mayor's resolutions are administrative acts directed outside the Municipality, that is, to the administered. Example: Resolution of the Mayor's Office that approves the recognition of a glass of milk committee or grants an operating license. In the present case, it is within the concept of administrative acts, as I mentioned above are the declarations of the entities that,Within the framework of public law norms, they are intended to produce legal effects on the interests, obligations or rights of those administered within a specific situation. On the other hand, it is worth mentioning that the resolutions of the Mayor's Office can be challenged. This is described in the General Administrative Procedure Law - Law No. 27444 (14).

Likewise, I want to make reference that some public institutions, as an administrative procedure, request the Resolution of the Mayor's Office, as an example, in the case that the Ministry of Construction, Housing and Sanitation is going to finance a project for the Construction of an Irrigation Canal of a Municipality District requests the Resolution of the Mayor's Office to approve the technical file of the project in question.

(10) Law of general administrative procedure No. 27444. Article 207.- administrative appeals. 207.1 administrative remedies are: a) appeal for reconsideration b) appeal. c) appeal for review. 207.2 The term for filing appeals is fifteen (15) peremptory days, and they must be resolved within thirty (30) days. Article 208.- Appeal for reconsideration The appeal for reconsideration shall be filed before the same body that issued the first act that is the subject of the challenge and must be supported by new evidence. In the cases of administrative acts issued by bodies that constitute the sole instance, no new evidence is required. This remedy is optional and its not filing does not prevent the exercise of the appeal. concordances: law n ° 28040, art. 1 Article 209.- appeal.The appeal will be filed when the challenge is based on a different interpretation of the evidence produced or when it is a matter of pure law, and must be addressed to the same authority that issued the act that is challenged to raise the action to the hierarchical superior. Article 210.- appeal for review. Exceptionally, there is room for an appeal for review, before a third instance of national jurisdiction, if the two previous instances were resolved by authorities that are not of national jurisdiction, and they must go to the same authority that issued the act that is challenged to raise the action to the hierarchical superior.It must be addressed to the same authority that issued the contested act to raise the action to the hierarchical superior. Article 210.- appeal for review. Exceptionally, there is room for an appeal for review, before a third instance of national jurisdiction, if the two previous instances were resolved by authorities that are not of national jurisdiction, and they must go to the same authority that issued the act that is challenged to raise the action to the hierarchical superior.It must be addressed to the same authority that issued the contested act to raise the action to the hierarchical superior. Article 210.- appeal for review. Exceptionally, there is room for an appeal for review, before a third instance of national jurisdiction, if the two previous instances were resolved by authorities that are not of national jurisdiction, and they must go to the same authority that issued the act that is challenged to raise the action to the hierarchical superior.It must be addressed to the same authority that issued the contested act to raise the action to the hierarchical superior.It must be addressed to the same authority that issued the contested act to raise the action to the hierarchical superior.

XI. The municipal council sessions

The sessions of the Municipal Council are of three types: a) Ordinary, b) Extraordinary and c) Solemn. The Municipal Council Session is regulated in the Organic Law of Municipalities - 27972, in its Article No. 13.- Municipal Council Sessions, It is also regulated in the Internal Regulations of the Council in each Edile Corporation. The most important points in a Municipal Council Ordinary Session are the following:

First: A Council Session must be convened at least (48) forty-eight hours before the session, therefore, the Plenary of the Municipal Council must be notified, the form and mode of notification must be regulated in each Internal Council Regulation (RIC) of each Municipality).

Second: The members of the Municipal Council must be listed, communicating that there is a quorum according to law, in such a way that the Mayor officially declares the Ordinary Session of the date opened. Regarding the Quorum, the Organic Law of Municipalities - 27972 is regulated in Article 16.- The quorum for the municipal council sessions is half plus one of its working members.

Third: The Secretary General of the District Municipality reads the Previous Ordinary Session, in such a way that if there is any observation on the part of the Plenary of the Municipal Council, the minutes will be corrected for later signing.

Fourth: Next, the Ordinary Council Session continues, getting ready at the Despachos station. It is the summarized legislative documentation relative to the municipal administration that will be deliberated on the agenda station in the Council Session. The documentation, which will be read, may be related to the following: Trades, Draft Ordinances and Agreements, Reports and opinions of Commissions, Written requests of the Councilors, Report of the administration. Finally, he points out that debate will not be allowed at this station.

Fifth: At the Informes station, the council members report to the Plenary of the Municipal Council on matters related to their functions and attributions indicated by the norm.

Sixth: At the Orders station, the requests made by the councilmen they deem appropriate on matters that require the pronouncement of the Municipal Council are formulated.

Seventh: At the Agenda station, the topics indicated in the Agenda will be discussed constructively and voted first, then those that would have passed to this station during the session. The Mayor will establish the order in which they will be debated according to their nature and / or urgency, unless a request and report is prioritized by Council Agreement. Likewise, the presence of public officials or servants can be requested so that they are given information verbally on a certain subject. With the agreements issued, the Ordinary Council Session ends.

Eighth: The municipal council meets in Ordinary Session no less than two, nor more than four times a month, to discuss matters of regular processing.

In the case of the Extraordinary Session of the Council, only the matters fixed in the agenda are dealt with; it takes place when called by the mayor or at the request of a third of the legal number of its members, the stations are not used, because only the points indicated in the Agenda will be debated and voted on.

In some countries like Spain there is a similarity with the development of Council sessions in local governments in Peru: divided in some cases as follows:

1) Official Points of the Plenary in the Ordinary Session.- Within this point, the approval of the Minutes of the Previous Ordinary Session is seen, as in Peru. Likewise, all documentation related to municipal management is sent for deliberation and approval. (Order of the day.). 2) Urgent Points.- This station is similar to what we use in the order station and then it is approved at that time, then comes the section of requests and questions, the session ends.

In the case of Chile, the Ordinary Municipal Council Session, the agenda item is called a table and the session is divided into stages: 1) Previous Act.- The previous Act is read and approved. 2) Correspondence, documentation dispatched and received by the Office or the General Secretary Area. 3) Account of the President, the Mayor reports to the Municipal Council of the Activities that he has developed up to the present Council Session. 4) Pending Matters New Matters, the topics are discussed and approved.

In the case of Colombia, in the Ordinary Sessions of the Council, the items on the agenda are read to later view each item. Example: 1) Installation of the Municipal Council by the Mayor. 2) Call to list and verification of Quorum. 3) Reading, Discussion and approval of the Order of the Day. 4.) Citations for debate. 5) Reading and approval of proposals. 6) Intervention of cited or invited officials. 7) Reading Communications. 8) Draft Agreements that deal with planning or the Municipal Budget. 9) Draft Agreements objected to by the Mayor. 10) Report of Permanent Committees. 11) Draft Agreement for second debate. 12) Report on Special and Accidental Commissions. 13) Proposals and Miscellaneous Business.

In Latin American countries there are similutes in the development of the Municipal Council sessions and that are regulated by their internal rules and regulations. Below I present models of the Municipal legal instruments:

XII. Municipal council agreement model

Council agreement No. 038-2011-CM / MDS

Sayán, March 31, 2011.

The Council of the District Municipality of Sayán in Ordinary Session dated March 30, 2011;

Viewed:

The Order of the Councilor of the Municipal Council. Lic. Victoria Cieza Tapia regarding the painting of the facade of the Andahuasi Church;

Considering:

That, in accordance with the provisions of Article 194 of the Political Constitution of Peru, consistent with Article II of the Preliminary Title of Law No. 27972, Organic Law of Municipalities; local governments are legal entities governed by public law and enjoy political, economic and administrative autonomy in matters within their competence; Consequently, they are empowered to exercise government and administrative acts subject to the current Legal Order;

That, the Church of Andahuasi to date is without maintenance and in view of the next festivities to be celebrated for Holy Week, it is necessary to give it maintenance (painted the facade) in order to improve the decoration.

That, art. 41 of the Organic Law of Municipalities states: “Agreements are decisions, taken by the council, referring to specific matters of public, neighborhood or institutional interest, which express the will of the governing body to practice a certain act or to be subject to a conduct or institutional norm "

And, with the observations raised and after extensive deliberation and constructive debate and, in accordance with the powers granted by Article 9 of the Organic Law of Municipalities No. 27972, the Plenary of the Municipal Council UNANIMOUSLY issues the following:

Agreement

Article one.- APPROVE the painting of the facade of the Andahuasi Church of the Sayán district, the same one that is deteriorated to date.

Article two.- AUTHORIZE the Maintenance Program to paint the facade of the Andahuasi Church in the Sayán district with the resources of the Canon.

Article three.- INSTRUCT the General Secretary to notify the competent areas of this document.

XIII. Municipal ordinance model

Municipal ordinance No. 003 –CM / MDS

Ordinance that regulates the procedure for exchanging debt for movable or immovable property

Title I: General provisions

Article 1.- This Ordinance regulates the procedure called "Exchange of Tax and Non-Tax Debt for Personal or Real Property", with the purpose that natural or legal persons debtors of the Municipality can fully or partially comply with their tax obligations and / or non-tax through the delivery of movable or immovable property, in accordance with the terms and considerations established in this regulation.

This provision includes debts that are in Administrative, Pre-Coercive and Coercive Collection, if applicable.

Article 2.- Debts subject to exchange are those contracted by those managed for concepts of Property Tax, Municipal Excise Tax and Administrative Fines. In order to benefit from the provisions established in the present Ordinance for the exchange of tax debt for movable or immovable property, you must adhere to the following parameters:

The exchange of debt for obligations arising from Property Tax, municipal taxes and administrative fines will be made for real estate and personal property. The exchange of debt for obligations may be made for real estate registered in the Public Registries, free of charges and totally unoccupied. Legal and natural persons to qualify for this exchange will be made when their debts are greater than three (3) UIT in force in the year in which the debt is to be canceled.

Chapter I: The procedure

Article 3.- The natural or legal person will submit a request addressed to the Tax and Revenue Administration Office, where the reason or reasons on which their request is based will be expressly indicated, subsequently it will be sent to the Logistics Office, who will be the In charge of the valuation of the goods according to the market value, which will issue a report with the valuation, which will be sent to the Tax and Revenue Administration Office. The Tax and Revenue Administration Office will proceed to determine the amount of the debt.

Article 4.- The Tax and Revenue Administration Office will be in charge of evaluating, qualifying and resolving requests for debt-for-property swaps.

Article 6.- The Tax Administration Office has the Faculty and / or Full Attribution to determine the origin or inadmissibility of requests to exchange debt for movable or immovable property.

Article 7.- The Tax and Revenue Administration Office, for a better resolution, may request

any area of the municipality the delivery of the respective information or the issuance of the corresponding technical report, and will culminate its evaluation by issuing the resolution.

Article 8.- The maximum term of the debt exchange process will be regulated according to Law No. 27444 - Law of General Administrative Procedure.

Article 9.- The resolution of the Tax and Revenue Administration Office may be questioned through the administrative resources provided for in the General Administrative Procedure Law. The Municipal Management will act as the second and last Administrative Instance, which with its resolution will conclude the procedure and will consider the administrative procedure exhausted.

If the Tax and Revenue Administration Office issues a favorable resolution, it will be communicated to the manager, in order to comply with transferring the good or personal property to the Warehouse Area. The administrator will bear the expenses and costs of transport and / or shipping.

Article 10.- Once the good subject to exchange has been delivered, and for internal and system purposes, the Tax and Revenue Administration Office, and the Administration Sub-Management or the one acting in its stead, will be empowered to make the disposal of the goods subject to exchange. Likewise, the Tax and Revenue Administration Office will proceed to carry out the respective administrative actions to consider the tax or non-tax debt amount indicated in the respective Resolution as fully or partially canceled.

Chapter II: Exchange of debt for real estate

Article 11.- For the case, said tax debt may be exchanged for a real estate duly registered in the Public Registries, free of charges and encumbrances as well as being totally unoccupied, the value of the same being the self-appraisal value of the good or the value of appraisal of the good carried out according to the tariff values made by the National Appraisal Council or whoever takes its place, whichever is less.

Article 12.- The Tax Administration Office, in order to make a decision, will request the Urban and Rural Development Office to verify the habitability of the property as well as to determine its value according to the parameters indicated above.

Article 13.- If the Tax and Revenue Administration Office issues a favorable resolution, it will be communicated to the administrator so that within a period of three (3) days, it complies with making the property granted in exchange available to the Municipality. The administrator must carry out the transfer of the property by signing the respective Minutes and Public Deed in favor of the Municipality within a maximum period of thirty (30) business days. Otherwise, the benefit granted will be lost. The expenses originated by the transfer of the property (taxes, administrative and notarial expenses) will be assumed by the manager.

Article 14.- In the event that the value of the property is greater than the tax debt that the taxpayer maintains, once the exchange procedure is completed, the Municipality may directly cancel the difference in the balance in favor of the administrator or the differential amount may be considered as payment on account of future municipal taxes.

Title III: Transitional provision

First Transitory Provision.- The procedures that are in process will be able to take advantage of this ordinance.

Title IV: Final provisions

First Final Provision.- Anything not provided for in this ordinance will be resolved by the Tax and Income Administration Office, in accordance with the current legal framework.

Second Final Provision.- The Mayor may be empowered by means of a Mayoral Decree to dictate the complementary provisions for the proper application of this Ordinance.

Third Final Provision.- Entrust the Municipal Management, the General Secretariat, the Tax and Revenue Administration Office and the Sub-Management Administration to execute the actions that are necessary for the fulfillment of this Ordinance.

Fourth Final Provision.- This Ordinance will enter into force the day after its publication.

XIV. Mayoral resolution model.

Mayor's Resolution No. 088-2011 - MDS / A

Sayán, April 18, 2011.

The mayor of the district municipality of Sayán.

Viewed:

The Management Resolution of Approval of Administrative Bases No. 034-2011-MDS-GM, dated April 8, 2011; Report No. 004-2011-CE / PVL / MDS, dated April 18, 2011; and;

Considering:

That, in accordance with the provisions of Article 194 of the Political Constitution of Peru in accordance with Article II of the Preliminary Title of Law No. 27972 - Organic Law of Municipalities, local governments are legal entities of public law and enjoy autonomy political, economic and administrative matters in their competence, consequently they are empowered to exercise acts of government and administrative acts subject to the current legal system;

That, in accordance with Article 194 of the Political Constitution of Peru, and in accordance with Article II of the preliminary title of Law No. 27972, Organic Law of Municipalities, local governments are legal entities of public law and enjoy political autonomy, economic and administrative matters in their competence, consequently, they are empowered to exercise acts of government and administrative acts subject to the current legal system:

That, through Management Resolution of Approval of Administrative Bases No. 034-2011-MDS-GM, the administrative bases of the Selective Direct Award Selection Process No. 001-2011-CE / PVL / MDS were approved, the same that is intended to "Acquisition of Supplies for the Glass of Milk Program of the District Municipality of Sayán".

That, through Report No. 004-2011-CE / PVL / MDS, the President of the Special Committee indicates that on April 8, 2011, the call for the selection process was published in the Electronic System of State Procurement, hereinafter The SEACE, in accordance with the provisions of Article 68 of the State Procurement Law, also in accordance with the aforementioned schedule, was to publish on April 15, 2010, the absolution of queries and observations submitted to the bases, however points out that due to the deficiencies presented in said Electronic System, on the indicated date, it was not possible to publish said acquittals of the selection process;

That, in accordance with the provisions of article 68 of the Regulations of the State Procurement Law, the entities that are under its scope of application (Legislative Decree No. 1017) are required to use the Electronic System of State Procurement (SEACE) without prejudice to the use of other special state contracting regimes;

That, Article 60 of the Regulations of the Law on State Procurement, establishes the obligation to publish the acquittals of consultations and observations that have been submitted to the bases, through SEACE, in that sense the Special Committee, cannot continue with the processing of the selection process, under penalty of nullity;

That, according to article 56 of the State Contracting Law, administrative acts are null, when they have been dictated by an incompetent body, contravene the legal norms, contain a legal impossibility or dispense with the essential norms of the procedure or of the form prescribed by the applicable regulations, having to express in the Resolution that issues the stage to which the selection process will be rolled back;

That, consequently, since the acquittals of the consultations and observations submitted to the bases have not been published, one of the causes established in the current legal device has been configured, by dispelling the essential rules of the procedure, which entails the nullity of the acts issued from said acquittals;

That, taking into account the aforementioned, the nullity of the Selective Direct Award Selection Process No. 001-2011-CE / PVL / MDS must be declared, the same one that has as its purpose the “Acquisition of Supplies for the Program of the Glass of Milk of the District Municipality of Sayán ”, with said selection process to be taken back to the stage of absolution of inquiries and observations;

That in accordance on what is stated at article. 56 of the State Contracting Law and in use of the powers conferred by subsection 6) of Article 20 of Law 27972, Organic Law of Municipalities;

First article: declare the nullity ex officio of the Selection Process Selective Direct Adjudication No. 001-2011-CE / PVL / MDS, the same one whose purpose is the “Acquisition of Supplies for the Glass of Milk Program of the District Municipality of Sayán ”, And the process should be retraced to the stage of absolution of queries and observations.

Article two: Provide the communication of this Resolution to the members of the special committee and to the Logistics Office so that it is made known to the registered bidders through publication in SEACE.

XV. Model of mayoral decree.

Mayoral Decree No. 003 -2011 - MDS / A Sayán, April 29, 2011.

The mayor of the district municipality of Sayán.

Viewed:

Municipal Ordinance No. 002-2011-CM / MDS establishing the Campaign "Fiscal Benefit 2011" and Technical Report No. 086 -2011-MDS / OATyR formulated by the Office of Tax and Revenue Administration of the District Municipality of Sayán.

Considering:

That, through the provisions of Article No. 20 literal 6) of Law No. 27972 - Organic Law of Municipalities, are powers of the Mayor. "Issue mayoral decrees and resolutions, subject to laws and ordinances." Likewise, by means of the mayoral decrees, complementary norms are established and the application of the Municipal Ordinances is established, as well as the pertinent procedures for the correct and efficient municipal administration are sanctioned and they resolve or regulate matters of a general nature that are not within the competence of the Municipal Council..

That, through Municipal Ordinance No. 002-2011-CM-MDS, establishes the Campaign "Fiscal Benefit 2011", in its article No. 02 the validity of the legal device is established from its publication until April 29, 2011; In this sense, to date taxpayers are taking advantage of this benefit, which is contributing positively to tax and non-tax collection. Thus, being necessary to continue with the Campaign "Fiscal Benefit 2011", it is essential to extend its validity.

AND; being in use of its powers conferred by article N ° 20 subsection 6) of Law N ° 29792, Organic Law of Municipalities:

It is resolved:

Article one.- EXTEND the validity of the Campaign "Fiscal Benefit 2011", in the district of Sayán, in accordance with the provisions of the Second Transitory and Final Provision of Municipal Ordinance No. 002-2011-CM / MDS, by the within 60 business days, from the day after its publication.

Article two.- ENGAGE the fulfillment of the present Mayoral Decree to the Office of Tax and Revenue Administration and its publication to the Office of the General Secretary.

Third Article.- This Decree of the Mayor's Office will enter into force the day after its publication in the Judicial newspaper of the Region, also on the electronic portal www.munisayan.gob.pe.

XVI. Bibliography

Organic Law of Municipalities - Law 27972. Organic Law of Municipalities - Law No. 23853. Law of General Administrative Procedure - Law No. 27444. Law 136 of 1994 - Colombia. Partially regulated by National Decree 863 of 2009, by which regulations are issued to modernize the organization and operation of municipalities. http://www.bogota.gov.co/ Organic Law of the Municipal Public Power of Venezuela. Organic Law of the Municipalities of the Provinces of Argentina. 1991 Law of Autonomous Municipalities of the Commonwealth of Puerto Rico. Law No. 81 of August 30, 1991. Political Constitution of the Republic of Ecuador. Dictionary of the Spanish language. Twenty-second edition. www.rae.es Library of the National Congress of Chile. Electronic Portal http://www.bcn.cl/carpeta_temas_profidez/municipalidades.know / area_subtitulos.2008-06-09.4891001527.Castiglioni Ghiglino Julio Cesar. Modifications to the Organic Law of Municipalities. Web Portal.. Guatemala Municipal Code - Law 12-2002. Inter-American Congress of Municipalities. Political Constitution of the Bolivian State. Municipal Council of Bolivia. Project for the Conservation of Coastal Ecosystems in the Gulf of Fonseca, PROGOLFO. Memory "Municipal ordinances as a legal instrument, El Salvador." Constitutional Organic Law of Municipalities - Chile. Law 18.696 of June 2002. Political Constitution of Peru of 1993. Session of the Council in Spain. Web Portal http://www.eldigitalcastillalamancha.es.Inter-American Congress of Municipalities, Political Constitution of the Bolivian State, Municipal Council of Bolivia, Project for the Conservation of Coastal Ecosystems in the Gulf of Fonseca, PROGOLFO. Memory "Municipal ordinances as a legal instrument, El Salvador". Organic Constitutional Law of Municipalities - Chile. Law 18.696 of June 2002. Political Constitution of Peru of 1993. Session of the Council in Spain. Web Portal http://www.eldigitalcastillalamancha.es.Inter-American Congress of Municipalities, Political Constitution of the Bolivian State, Municipal Council of Bolivia, Project for the Conservation of Coastal Ecosystems in the Gulf of Fonseca, PROGOLFO. Memory "Municipal ordinances as a legal instrument, El Salvador". Organic Constitutional Law of Municipalities - Chile. Law 18.696 of June 2002. Political Constitution of Peru of 1993. Session of the Council in Spain. Web Portal http://www.eldigitalcastillalamancha.es.Council session in Spain. Web Portal http://www.eldigitalcastillalamancha.es.Council session in Spain. Web Portal