"Article single-exceptionally, during the period from 1 July of the year 2010 and 30 November of the year 2011, both dates inclusive, the percentage referred to in article 2 of law No. 19.764 second subsection, is the result of the application of the following scale, according to the annual income of the taxpayer during the immediately preceding calendar year" (: a) 63% for taxpayers whose annual revenues have been equal to or less than 18,600 UTM.
(b) 39% for taxpayers whose annual revenues have been exceeding 18.600 and not more than 42,500 UTM.
(c) 29.65% for taxpayers whose annual income is more than 42,500 UTM.
For taxpayers who do not have income for the period of 12 months immediately preceding the month in which the benefit is impetre when eligible for this benefit, shall be deemed annual income correspond to the sum of accumulated revenues, according to its projection to 12 months, for which revenues obtained in the respective months must be divided by the number of months in that any registered effective income and multiplied by 12. At the moment in which the taxpayer has already completed its first 12 months of income, shall be deemed these to establish the percentage of recovery that corresponds, according to the preceding paragraph during the remainder of the year.
For these purposes, monthly revenues are expressed in monthly tax units, depending on the value of this in the respective month and tax value added sales and services of each period will be deducted.
To determine the amount of income and establish recovery rates to which it is entitled, the taxpayer must add to their income the total of those obtained by companies with which is connected and performing activities of freight transport, in accordance with the relationship rules established in number 1, letter b), of article 20 of the law on income tax contained in Decree Law No. 824, 1974.
The provisions of this article shall apply to the specific tax that is charged on invoices issued by companies distributors or vending of fuel, as of July 1, 2010 and until November 30, 2011. "."