To guarantee a timely and efficient response in emergency situations involving the life, liberty, integrity, and security of subscribers and users of publicly available telecommunications services, the costs demanded by the 9-1-1 Emergency System shall be financed with a rate of zero point seventy-five percent (0.75%) on the monthly billing of the total income from publicly available telecommunications services, understood as the income from mobile telephony services, traditional telephony, VoIP telephony, internet (fixed and mobile), and dedicated lines, as well as the development and improvement of communications with the institutions attached to the System.
(Thus amended the previous paragraph by the sole article of Law No. 9629 of November 19, 2018) The taxpayers of this rate are the subscribers and users of the publicly available telecommunications services, who will benefit from the service and the guarantee of its permanence and efficient provision.
The providers of publicly available telecommunications services, in their capacity as withholding agent (agente de percepción) of this tax rate, shall include the corresponding amount in the monthly billing of all their subscribers and users.
Likewise, they must make the billed funds available to the administration of the 9-1-1 Emergency System no later than one month after the collection period, by filing a sworn statement for the monthly fiscal period.
Said withholding agents shall assume joint and several liability (responsabilidad solidaria) for the payment of this rate, in the event of not having made the effective withholding. In case of default, the interest applicable to tax debts shall be applied, in accordance with Article 57 of Law No. 4755, Código de Normas y Procedimientos Tributarios, of May 3, 1971, and the fine for default provided in Article 80 bis of the Código de Normas y Procedimientos Tributarios.
The amount of the mentioned interest and fines may not be considered, under any concept, as an operating cost.
In addition, the 9-1-1 Emergency System shall be financed with the economic contributions of the member institutions of the Coordinating Commission, for which they are hereby authorized by this rule; likewise, with the global transfers contained in the Republic's budgets and the donations and bequests of any nature, received for use in that System.
(Thus amended by the sole article of Law No. 9547 of April 25, 2018)