On Rationalization Of The Use Of The Franchise Tax Training

Original Language Title: SOBRE RACIONALIZACION DEL USO DE LA FRANQUICIA TRIBUTARIA DE CAPACITACION

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"(Artículo 1º.-Introdúcense en la ley Nº 19.518, las siguientes modificaciones: 1) replace, in the first paragraph of article 12, its second sentence that begins with the words"May be"and ends with the words"this Act"by the following:"may be technical training agencies legal persons whose sole purpose is the training and universities, professional institutes and technical training centres recognized by the Ministry of education " registered for these purposes in the national service in accordance with articles 19 and 21 of the Act, which may provide training services without being subject to the limitation mentioned above.
(2) in article 19, second paragraph, insert after the comma (,) that follows the word "case", the phrase "during the month of March of the following year,", and replace the phrase "the last two years" by "preceding calendar year".
(3) Reemplazanse numbers 1 and 2 of the first paragraph of article 21 for the following: 1 ° having legal personality, which must have a single social object the provision of training services.
2nd prove they possess the certification under the Norma NCh 2728, established as Norma Oficial de la República by the resolution exempts no. 155, of the Ministry of economy, development and reconstruction, published in the official journal on May 19, 2003, or one that will replace it. "."
(4) Insert, in the fifth paragraph of article 33, between the comma (,) that happens to the word "employment" and the word "when", the phrase "provided that is necessary for the proper functioning of the undertaking or by the seasonal nature of the activity that develops,".
(5) be added in article 33, the following sixth, new paragraph, passing the current sixth subparagraph to be seventh paragraph: "However, if employers signed contracts of training, a number equal to or superior to 10 percent of its permanent endowment, fifty percent of these, at least, must be disabled as defined by the Committee on preventive medicine and disability health services , in the terms set forth in articles 7 et seq. of Act No. 19.284, or belonging to vulnerable groups defined as beneficiaries for public programs administered by the ministries of labor and Social Welfare and of planning and cooperation, the national service for women, the national service for minors or other ministries or public services. A resolution of the National Director of the national service for training and employment will establish annually the types of programs and recipients defined for this effect. "."
(6) Agreganse, in article 35, first and second subparagraphs following, new, passing current subparagraphs first and second to be subsections third and fourth, respectively: "service shall keep a national register of courses in which shall be entered, upon approval of the service, training courses that agencies provide companies, charged to the tax exemption established in the following article. The registration will be valid for four years from the date of their authorisation. After this deadline, the technical training agencies may request a new registration for each course. The service shall be entitled to charge for the registration and the update of every one of them, a sum which shall be fixed each year by exempt resolution of the National Director. The rules shall lay down the form and procedure of payment.
This standard does not apply to the training modules in creditable job skills for the training of senior technicians, taught by the training technical centers, referred to in the third subparagraph of article 1 of this law. "."
((7) in article 36: to) replace in the first paragraph, the "13" figure "9".
(b) add, in paragraph first, then separate point (.) what to be comma (,), the following: "provided that they have an annual return of taxable remuneration equal to or greater than 45 monthly tax units and they have paid social security contributions corresponding to these returns. Those taxpayers who have one annual return of remuneration less than 45 monthly tax units and more than 35 monthly tax units, and registered pension contributions effectively paid corresponding to that form, can deduct up to 7 monthly tax units in the year. "."
(c) add the following second paragraph again, becoming current subparagraphs second, third and fourth subparagraphs third, fourth and fifth, respectively: "taxpayers whose annual return of taxable compensation is less than 35 monthly tax units, may not deduct the costs incurred by the training of their workers, charged to the tax exemption provided for by this article.".
((8) replace the letter to) article 46, by the following: "to) the implementation of training activities for workers and administrators, or managers of companies that have an annual taxable wages form less than 45 monthly tax units in the calendar year prior to the application to the benefit;".
(9) removed in the fourth subparagraph of article 47, after the expression "article 46" the phrase "and in articles 48" to 56.
(10) replaced article 48 by the following: article 46 "(Artículo 48.-Los desembolsos que demanden las actividades de capacitación que se desarrollen en conformidad a la letra a), will they be funded from resources consulted for these effects in the national training fund, and their allocation must be made through public bidding, in which only eligible organizations entered in the register referred to in article 19. '
For selection and awarding of the training courses referred to in this article, the service must have this consistency between the type of qualifications offered, with the areas of priority economic activities of the region or locality in which they will run, which, together with the criteria for prioritization of beneficiaries, will be proposed each year with the participation of the public and private sector convened by the regional directorates of the national service for training and employment, and ratified by the National Council for training.
This funding will be inconsistent with the mechanism established in article 36 of this law. "."
(11) replaced article 49 with the following: "(Artículo 49.-Podrán ser beneficiarias de la modalidad de financiamiento señalada en el artículo anterior, las empresas señaladas en la letra a) of article 46 of this law, that have at least 3 months old from their corresponding initiation of activities the registration of beneficiaries in the course of training." Case of legal persons, partners shall exclusively be natural persons.
To access the training courses referred to in article 48, the companies must comply with the requirements laid down in the preceding paragraph. The national service will assign the benefit between applicants, through exempt resolution of the National Director production units; each awarded will be which decides what course the benefit and the payment will be direct to the capacitor body chosen by the beneficiary, among those who have been awarded after the respective bidding procedure.
Yet, do not have access to this benefit those companies who have committed serious offences tax or labour in the 6 months prior. For these purposes the regulation will establish offences causing this inability. "."
(12) in article 50, following the separate dot (.), which happens to be comma (,), the phrase "with a limit of 9 monthly tax units by person receiving." added.
(13) Eliminanse articles 51, 52, 54, 55 and 56.
(14) replacements, in article 70, the words "in the letter d)" by the phrase "(en las letras a) and (d)".
15) amended article 91, as following: to) replacements, in its letter c), the comma (,) and the conjunction "and" is followed, by a semicolon (;).
((b) replace, in the letter d), the final dot (.) for the expression ", and".
((c) add the following letter e), new: "e) with resources that perceived by the registration of training courses, according to article 35 of this Act.".