Estrategia de Recaudación de Ingresos Propios y Recuperación de Mora

The municipality's financial situation is exacerbated by the low level of tax revenue, both at the national and local levels. In an effort to address this issue and provide a framework for improving revenue collection, the Nexos Locales project conducted a technical assistance study on the municipal government's financial management. The study aimed to analyze the different income streams received by the municipality, including taxes, fees, rents, and contributions, from both a legal and technical perspective. The study's objective was to provide timely information on potential income sources that can be increased through administrative, technical, policy, and legal actions. The study was based on data collected during fieldwork, which included financial information from 2015, as well as analysis of indicators that reflect the municipality's work. The study also obtained the registers of taxpayers and the percentage of arrears on taxes and fees, as well as the legal bases (mainly the tax plan) that apply to the municipality for the collection of own revenues. The study identified 10 income-generating rubrics, in order of highest collection: municipal tax for public lighting, rental of premises, other income, interest generated by monetary accounts, plaza floor, taxis, traffic fines, vehicle parking, ornate ticket value, and concession of water services (water pails). However, the study focused on the following income-generating rubrics: rental of premises, plaza floor, taxis, vehicle parking, ornate ticket value, ripio and waste extraction, and water canon, which, if well managed, can provide an increase in revenue collection. The municipal government of Nebaj must seek to obtain resources to provide local public services, as established in Article 253 of the Constitution of the Republic of Guatemala, which states that municipalities must obtain and manage their own resources and provide local public services. The establishment of tributes is necessary, considering Articles 239, 243, and 255 of the Constitution, which establish the principle of legality, the principle of payment capacity, and the economic resources of the municipality, respectively. The municipal government of Nebaj has a plan of municipal taxes that is updated to January 2016 and published in the Diario de Centroamérica. However, some taxes are not being collected as established in the plan, such as the water service tax, due to a lawsuit filed by the Chamber of Commerce of Nebaj to prevent the collection of the tax. The lawsuit also seeks to prevent the collection of new rents for market stalls in the municipal market, so these taxes and rents are not being applied pending a definitive resolution from the competent judge. The municipal government of Nebaj faces challenges in collecting the water service tax due to the lack of migration of water and tax registers when the SERVICIOS GL tool was implemented, and the lack of reliable and secure information, which led to the decision not to collect the service until the registers are registered.