+ Podrá realizarse el cobro hasta el 30 de septiembre de 2021.
+ Aplicará un descuento del 100% en los recargos y multas por falta de pago de años anteriores.
Con la finalidad de apoyar la economía de las familias colimenses, las diputadas y diputados de la LIX Legislatura aprobaron por unanimidad la ampliación del plazo para el pago de la tenencia y calcomanía fiscal vehicular, así como también el descuento total de los recargos y multas generados por la falta de pago en dichos conceptos tributarios, lo cual será vigente tras su publicación en el Periódico Oficial del Estado de Colima hasta el 30 de septiembre de 2021.El diputado y presidente de la Comisión de Hacienda, Presupuesto y Fiscalización de los Recursos Públicos Julio Anguiano Urbina señaló que el objetivo principal la ampliación de los plazos previstos en la Ley de Hacienda para el Estado de Colima, inherentes al pago del impuesto sobre tenencia o uso de vehículos, así como del derecho por la renovación anual de la calcomanía fiscal vehicular, hasta el 30 de septiembre del presente año; es para que el contribuyente actualice sus deberes tributarios.
Agregó que de esa manera cumplirá con la obligación constitucional de contribuir al gasto público, y permitir al gobierno estatal generar una dinámica administrativa que tienda a incrementar la captación de los recursos que deban ingresar a las arcas de la hacienda pública estatal. Señaló que para la elaboración de la referida iniciativa se consultó a la Secretaría de Movilidad, para verificar la viabilidad y temporalidad de la implementación de esta, así como a la Secretaría de Planeación y Finanzas, para hacer una estimación del impacto presupuestario que significaría la ejecución de los estímulos propuestos, lo cual se determinó como viable.
Indicó que debido a la pandemia hay una contracción de la actividad económica y pérdida de empleos, desde hace meses, por lo tanto, hay una reducción de los ingresos de la población, “dificultando a este importante número de la población el puntual cumplimiento de sus obligaciones fiscales, lo que ha motivado en consecuencia la baja recaudación que padecen los gobiernos, estatal y municipales, respectivamente”.
Agregó que es conveniente brindar apoyo a la ciudadanía en cuanto al pago de contribuciones que afectan incluso la liquidez de la propia entidad pública recaudadora.
Por tanto, quedó aprobada la ampliación del pago del Impuesto Sobre Tenencia o Uso de Vehículos, hasta el día 30 de septiembre de 2021, respecto de los vehículos inscritos en el Padrón Vehicular del Estado de Colima; salvo en el caso de vehículos nuevos o importados, supuesto en el que el impuesto deberá calcularse y enterarse a más tardar dentro de los 60 días siguientes a aquél en que se adquirió o importó el vehículo.
Detalló que podrán acceder al subsidio total del Impuesto Sobre Tenencia o Uso de Vehículos que se cause por el ejercicio fiscal 2021, los contribuyentes que cumplan con sus obligaciones fiscales de carácter federal, estatal o municipal.
Añadió que se amplía el plazo hasta el 30 de septiembre de 2021 para la renovación anual de la calcomanía fiscal vehicular.
El legislador dijo que se autorizó el descuento del 100% en multas y recargos generados por la falta de pago oportuno del Impuesto sobre Tenencia o Uso de Vehículos, y de la renovación de la calcomanía fiscal vehicular, respecto al ejercicio fiscal 2021 y ejercicios fiscales anteriores, también hasta el 30 de septiembre de 2021.
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