LAW NO. 20,289 INCREASES TRANSIENTLY A TAX INCENTIVE TO THE INVESTMENT IN FIXED ASSETS OF THE MICRO, SMALL AND MEDIUM ENTERPRISES Having present that the H. National Congress has given its approval to the following Bill: Article 1 °.-In the case of the taxpayers referred to in the second subparagraph, the credit established in Article 33a of the Law on Income Tax, contained in the first article of Decree Law No 824 of 1974, shall be 8% of the value of the physical property of the fixed assets referred to in that provision, which are acquired new, terminated building or receiving a lease with an option to purchase between 1 January 2008 and 31 December 2011, with an annual ceiling of 650 monthly tax units. This rule will apply to taxpayers whose annual income from sales and services of the rotation has not exceeded, none of the two years prior to the one in which they intend to impose the credit, the equivalent of one hundred thousand units of promotion. It will also apply to taxpayers who do not register sales in the previous two years, in so far as they do not exceed that limit in the year in which they intend to impose credit. For these purposes, sales and service revenues shall be considered for their discounted value the value added tax. In addition, the quantities expressed in promotion units shall be calculated according to the value of that unit for the last working day of the respective period. Article 2.-Intercalase, in the first paragraph of Article 33a of the Law on Income Tax, contained in Article 1 of Decree Law No. 824 of 1974, following the word "burden", the following: " or buses providing services interurban or rural public transport paid for passengers, registered as such in the National Register of Passenger Transport Services, carried by the Ministry of Transport and Telecommunications ". Transitional Article.-The amendment contained in Article 2 shall govern the intercity and rural buses of public transport paid for passengers who are acquired from 1 January 2009. And because I have had to approve and sanction it; therefore, promulgate and take effect as the Law of the Republic. Santiago, 17 September 2008.-MICHELLE BACHELET, President of the Republic.-Andres Velasco Branes, Minister of Finance.-Hugo Lavados Montes, Minister of Economy, Development and Reconstruction, which transcribed you for your knowledge.- Greet you, Maria Olivia Recart Herrera, Deputy Finance Minister.