It Sets Out The Conditions For Paying The Taxes Which It Points Out And Authorizes The Sale Of Beer In The Establishments And The Hours It Indicates

Original Language Title: ESTABLECE CONDICIONES PARA PAGAR LOS IMPUESTOS QUE SEÑALA Y AUTORIZA LA VENTA DE CERVEZA EN LOS ESTABLECIMIENTOS Y HORAS QUE INDICA

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" Article 1.o-Within the 180-day period, from the date of publication of this Law, the debtors of the gum vineyards, of the provinces of Maule, Ñuble, Concepción, Bío-Bio and Malleco, and the departments of Mataquito and Curepto, shall be able to pay the amounts due under this heading under the following conditions: (1) Taxpayers who pay in cash on their respective obligations, shall do so without any surcharge.
(2) Those who do not benefit from the franchise granted in the preceding number may do so in the following manner:
(a) They must pay 5% in cash and in the balance to enter into a payment agreement with the Department of Judicial Cobranza of the Council of Defense of the State, following the acceptance of a letter in favour of the Treasury, for the debt referred to in the initial paragraph, plus a surcharge of the bank current interest calculated from the date of the mora up to 30 months after the letter was accepted; (b) In the case of the letter, quarterly payments of 5% shall be made subject to the rules laid down for the payment of the bills of exchange.
The untimely payment of any of these fertilizers will make the balance of the letter, which will have to be made an executive merit in respect of that balance, being legally protested for this only, protest which will be published in a newspaper of the heading of the respective province, at the opportunity provided by Article 15.o of the Tax Code, in relation to the unresolved balance; (c) the letters referred shall be rotated by the Advocate Director or the Provincial Advocates of the Department of Judicial Cobrants of the Council of Defense of the State, to the order of the Bank of the State of Chile; they shall be exempt from the tax and shall not produce novation in respect of the tax obligation; (d) Morous debtors who wish to avail themselves of the franchises set out in this Article shall, at the time of acceptance of the letter and in advance of each quarterly composting, be credited with the payment of the full tax on the the same species as due to the date of validity of the present law, accrued after that date, by the exhibition of duly cancelled receipts, without prejudice to the performance of the receipts in the same manner, in accordance with the provisions of Article 89.o of the Code of Taxation, where appropriate.
(3) The profits granted under No 1 and 2 may also be eligible for defaulting debtors who, at the date of the promulgation of this Act, have entered into agreements with the Treasury of the Republic or with the Department of Public Health. Judicial Cobranza of Taxes of the State Defense Council for the production of wines.
(4) Those taxpayers who are granted the benefits granted by this article pay their taxes in accordance with the procedures laid down in the numbers 1.o and 2.o with cheques which are not cancelled by the Bank, by any These benefits will be lost and, as a result, it will apply to them as prescribed in the second subparagraph of letter (b) of N. o 2.
(5) The agreements to be signed may include the payment of the rats provided for in Article 126.o of Law No 13.305, corresponding to the harvest of 1965, including.
(6) The debtors who have entered into agreements in accordance with Laws No. 15,564 and 16,250 may, within the prescribed time limit, continue to serve these debts in accordance with the terms of those agreements or make monthly voluntary credits. In both cases, these fertilizers shall not be subject to any surcharge, and all those which have been paid up to the expiry of the period referred to shall be exclusively for the service of the debt. For the unresolved balance and before the deadline set, they shall be eligible for the benefits laid down above.