RULES FOR COMBATING TAX EVASION Taking into account that the H. National Congress has |! |given its approval to the following P r o y c t o d e l e y: " Article 1 °.-Introduces the following amendments to the Tax Code, contained in the decree law No 830, 1974: (a) Article 30: 1. Interleave in the fourth indent, between the word "declarations" and the expression "to entities", the words "and turns". 2. Intercalanse in the fifth indent, between the words "declarations" and "remain", the expression "or turns". b) Add the following final paragraph to Article 35: "The tax information, as provided by the law, may only be used for the purposes of the institution that receives it." (c) Add the following final indent Article 36: " The Director may extend the time limit for the submission of declarations made by technological systems and which do not matter the payment of a tax, with due regard to the time limit of taxpayers entitled to refund of taxes. In any event, the extension of the period may not entail delay in the delivery of the information to be provided to the Treasury. " (d) Replace in the first paragraph of Article 37, the sentence existing until the first point followed, by the following: " The taxes, adjustments, interests and penalties must be entered into the Fisco by means of turns that will be carried out and processed by the Service, which will be issued through roles or orders of entry, except those that must be paid by means of stamps. or stamps; the turns shall not be supplemented, rectified, recalculated, updated or cancelled but by the issuing body, which shall be the only one empowered to issue the duplicates or copies of the documents referred to above until the Treasury starts administrative or judicial collection. " The following final point to Article 39: " It shall be for the Director to authorise the procedures by means of technological systems through which the declaration and payment of the taxes to be declared and payable can be made. simultaneously. The foregoing, without prejudice to the powers of the Treasury to instruct the procedures for the surrender of the revenue by way of such taxes to be performed by the collecting institutions. " (f) In Article 48: 1. Replace in the second paragraph, the sentence that follows the word "fines", for the following: " they will be determined by the Service, and also by the Treasury for the effects of the compensations. Equal determination may be made by the Treasury for the administrative and judicial collection, in respect of duplicates or copies of orders. "; 2. Replaced in the third indent, the phrase" However, the taxpayers "by" The taxpayers "; 3. Delete in the fourth indent, the expression "which may also be issued by the Treasury", and the words "special" and "special". 4. Replace in the fifth indent, the expression "Regional or Provincial Treasurer, if applicable", by the "Regional Director" and delete the word "special". (g) In Article 57: 1. Interleave following the expressions "for tax purposes" and before the comma (,) the words "or amounts that are assimilated to these". 2. Add after the point (.) apart, which becomes point (.) followed, the following: "Without prejudice to the foregoing, Treasury may return ex officio the contributions of real estate paid doubly by the taxpayer." (h) Article 58, following the word "by", the expression "the Service and". (i) Intercalase in Article 68, the following second indent, becoming third, fourth and fifth, the current second, third and fourth subparagraphs: " The Director may also exempt from the obligation laid down in this Article non-resident or resident taxpayers in the country, who only obtain income from transferable capital, is a product of their holding or disposal, even if these taxpayers have appointed a representative in charge of such investments in Article 82: " Article 82.-The Treasury and the Service of Internal taxes shall provide each other with the information they require for the timely fulfilment of their duties. The banks and other institutions authorized to receive tax declarations and payments will be obliged to submit to the Service any form by which they received such statements and payments of the taxes that are of competition of that Service. However, the forms of the Territorial Tax paid shall be sent to the Treasury for processing, who shall inform the Service in due time. ' (k) Incorporate in Article 85, the following points: " No (a) prejudice to Articles 61 and 62, for the purposes of the taxation of taxes, the Banks and Financial Institutions shall provide all the data requested relating to them relating to the credit operations of the they have concluded and the guarantees provided for their granting, in the opportunity, form and the amount that the Service establishes, with the exception of those money credit operations granted for the use of credit cards that occur between the card user and the issuing bank, the holders of which are not taxpayers of the Tax of First Category of the Law of the Income and is treated as credit cards intended exclusively for the particular use of a natural person and not for the development of a classified activity in that Category. The foregoing shall not apply to the credit operations held and guarantees provided by the taxpayers of Article 20 (2) of the Income Law, or to the operations held and guarantees provided that correspond to a period exceeding the three-year period. In any event, information on the purchases made by a person determined in the use of the credit cards may be requested. The information thus obtained shall be kept secret and shall not be disclosed, apart from the taxpayer, other than to the persons or authorities responsible for the liquidation or collection of the relevant taxes and to resolve the claims and (l) Add to the first paragraph of Article 92, after the separate point (.), which is to be followed (.), the following sentence: " This course of action shall not be taken when the Regional Director can verify the payment of the taxes of the information given to the Service by the Treasury. " m) In Article 97: 1. Add the following final paragraph in the number 4: " The one that maliciously makes, sells or provides, to any title, dispatch guides, invoices, debit notes, credit notes or ballots, false, with or without stamp of the Service, with the object to commit or enable the commission of the offences described in this issue, to be punished with the lesser prison term in its maximum degree and with a fine of up to 40 annual tax units. " 2. 2. Add in number 11 °, the following Final point: " In cases where the omission of the declaration in all or part of the taxes that is they are retained or reloaded has been detected by the Service in the audit process, the fine provided for in this number and their maximum limit, shall be twenty and sixty per cent, respectively. " 3. Add the following number 21 °: " 21º.-Unjustified non-appearance before the Service, a second requirement notified to the taxpayer in accordance with the provisions of Article 11, with a fine from a monthly tax unit to a unit (a) annual tax, which shall apply in relation to the committed tax loss and shall be 20 days from the time of the hearing indicated in the second notification. The Service shall certify the concurrency of the taxpayer to the notified requirement. " 4. Add the following number 22º: " 22º.-The one that maliciously uses the real or other technological means of authorization of the Service to defraud the Fisco, will be sanctioned with lesser prison term in its maximum degree and a fine of up to six annual tax units. "5.-Add the following number 23º:" 23º.-The one that maliciously provides false data or antecedents in the initial declaration of activities or in their modifications or in the declarations required in order to obtain authorization of tax documentation, will be sanctioned with the (i) the maximum degree of imprisonment and the fine of up to eight annual tax units. The one who will make it possible to provide the means for the aforementioned presentations to include maliciously data or false background, will be sanctioned with the lesser prison sentence in its minimum degree and with a fine of a monthly tax unit to a (n) Add to Article 106, the following final indent: " Without prejudice to the foregoing, the Regional Director may cancel the complaints notified for offences that do not constitute threats to the tax interest or to omit the fines that are applied in these cases, according to general rules or criteria (n) Substitute in the third subparagraph of Article 126 (3), the term "one year" for the words "three years". (o) Enter the following amendments to the first paragraph of Article 165: 1. Add to the digit "20" the expression "and 21", replacing the "y" conjunction with the digit "20" with a comma (,). 2. In Nº 1, delete the expressions "by treasurers" and "or treasurers". 3. Add in # 2., following the digit "20", the expression " and 21 ", replacing the" y " conjunction with the digit 20, by a comma (,). (p) Introduces the following final paragraph to Article 169: " Without prejudice to the foregoing paragraph, the Treasurer General of the Republic may, by internal resolution, order the exclusion of the executive procedure referred to in this Article. Title of taxpayers who, whether or not they are in demand, have delinquent debts, the value of which for each form, rotation or order, does not exceed 50% of a Monthly Tax Unit in force at the date of the said resolution. ' The first and second points of Article 171 are as follows: " Article 171.- made of a default and the order for payment to the debtor shall be made personally by the tax collector, who shall act as minister of faith, or, in urban areas, by registered letter in accordance with the rules of the second subparagraphs, third, fourth and fifth of Article 11 and Article 13, where the case is determined by the Judge substantiating the circumstances of the case. In the case of personal notification, if the execution is not there, circumstance which shall be credited with the certification of the official collector, shall be notified to him by means of the terms prevented in accordance with Article 44 of the Code of Procedure Civil; in this case, it will not be necessary to comply with the requirements mentioned in the first paragraph of that article, nor will it be necessary to provide new providence of the respective Treasurer for the delivery of the copies that are available. In the latter two cases, the time limit for derogating from Article 177 shall be counted from the date on which the first embargo was applied. The notification made by registered letter or by cedula, as the case may be, shall be valid for all legal purposes and shall contain a full copy of the requirement. The certified letter will also serve as a means of validly notifying any other resolution of this procedure that is not expressly assigned to another form of notification. In any of the forms indicated in the preceding paragraph, without the payment being obtained, the tax collector, personally, will proceed to the embargo; but, in the case of real estate, the embargo will not take effect in respect of third parties, but once it has been registered with the corresponding Conservative Real Estate. '. (r) In Article 192: (a) Add in the first subparagraph, before the final point (.), the following sentence: " except that they have not attended after having been punished in accordance with Article 97, number 21, they are prosecuted or, where appropriate, charged under the Code Criminal prosecution, or have been punished for tax crimes until full compliance with their penalty, situations that the Service will inform Treasury for these purposes. " (b) Substitute the second subparagraph by the following: " Facultate to the Treasurer General of the Republic to grant all or part of the interest and penalties for the arrears in the payment of taxes subject to administrative and judicial charges, by means of rules or criteria of general application to be determined for these purposes by resolution of the Minister of Finance. '; Article 2.-Introduces the following amendments to the Law on Income Tax, contained in Article 1 of Decree-Law No 824, 1974: (a) First, in the fourth subparagraph of point (c) of Article 14 (1) (a), the word "open". (b) Add in the third indent of Article 18 °, following the word "urban", the expressions "or rural". (c) Add the following Article 18 (a): " Article 18a.-The highest value referred to in the first indent of the preceding article and the third, fourth and fifth points of Article 17 ° 8 °, obtained by institutional investors foreigners, such as mutual funds and pension funds or others, in the disposal of shares of public limited companies with stock or bonds issued by the Central Bank of Chile, the State or by companies incorporated in the country, carried out on the stock market or in accordance with Title XXV of Law No 18.045 or by any other system authorized by the Superintendency of Securities and Insurance, will be exempt from the taxes of this law. The aforementioned foreign institutional investors must meet the following requirements during the time they operate in the country: 1. Be constituted abroad and not be domiciled in Chile. 2. foreign institutional investor complying with at least one of the following characteristics: (a) to be a fund that makes public offer of its participation shares in a country that has an investment grade for its public debt, according to classification made by an international risk classification agency qualified as such by the Superintendence of Securities and Insurance. (b) a fund that is registered with a regulatory authority in a country that has an investment grade for its public debt, according to classification made by an international risk rating agency qualified as such by the Superintendency of Securities and Insurance, provided that the fund has investments in Chile that represent less than 30% of the equity value thereof, including securities issued abroad that are representative of national securities. (c) a fund that has investments in Chile that represent less than 30% of the equity value thereof, including securities issued abroad that are representative of national securities, provided that it demonstrates that no more than 10% The equity value of the fund is directly or indirectly owned by residents in Chile. (d) it is a pension fund, which is understood by the person who is made up exclusively of natural persons who receive their pensions from the accumulated capital in the fund. (e) It is a fund of those regulated by law N ° 18,657, in which case all holders of quotas must be resident abroad. (f) Other foreign institutional investor that meets the characteristics defined by the regulation for each category of investor, prior to the report of the Superintendency of Securities and Insurance and the Internal Revenue Service. 3. Not to participate directly or indirectly in the control of the issuing companies of the securities in which 10% or more of the capital or profits of those companies are invested or directly or indirectly involved. 4. To conclude a contract, consisting in writing, with a bank or a brokerage, constituted in Chile, in which the intermediary agent becomes responsible, both for the execution of the orders for the purchase and sale of shares, and for verifying, at the time of the respective remittance, which is about the income which in this article is exempt from tax or, in the case of income affected by the taxes of this law, that the respective deductions have been made by the taxpayers who paid or distributed the income. The agent must also make the affidavit referred to in the following number and provide the information of the operations and remittances that he/she makes to the Internal Revenue Service in the form and time limits that it establishes. 5. Register in a register that will have the effect of the Internal Revenue Service. Such registration shall be made on the basis of an affidavit, made by the intermediary agent referred to in the preceding number, in which it shall be noted: that the institutional investor complies with the requirements laid down in this Article 2 (1) of Regulation (EC) No 72/2009 of the European Parliament and of the Council of 11 March 2009 establishing a European Parliament and Council Regulation (EC) No 2302/2009 of the European Parliament and of the Council [2]. In addition, such a declaration shall contain the individualisation, by name, nationality and domicile, of the legal representative of the fund or of the institution making the investment; and indicate the name of the bank in which the foreign currency was settled, the origin of these and the amount to which the liquidation was made. In the event that the bank in which the foreign exchange for the investment was liquidated, is not designated as an intermediary agent, it will weigh on it the obligation to inform the Internal Revenue Service, when this is required, the origin and the amount of the foreign exchange. If the information supplied in accordance with this number is false, the administrator of the fund will be affected by a fine of up to 20% of the amount of the investments made in the country, not being able, in any case, such fine be less than the equivalent of 20 UTA, which may be effective on the balance of that fund, without prejudice to the right of the fund against the administrator. The intermediary agent shall be jointly and severally liable for the fine, unless it proves that the false statements were based on documents provided by the relevant fund. The application of this fine shall be subject to the procedure laid down in Article 165 of the Tax Code. " (d) In Article 20: 1. Delete in point (b) of the first paragraph, the sixth and seventh points, the words 'excluding the open anonymous', the comma (,) preceding and the following, the two times in which it appears. 2. Substitute the second subparagraph of point (f) of the first number, by the following: " With all, the construction companies and real estate companies for the buildings that they build or order to build for their subsequent sale, may impute the tax of this paragraph the territorial tax paid from the date of the final receipt of the construction works, applying the rules of the last two points of the (a) of this number. " (e) In Article 31 °: 1. Add the following final point to the number 3 °: " With all, the companies with losses that in the financial year have suffered change in the ownership of the social rights, shares or the right to participate in their profits, will not be able to deduct the losses generated before the change in ownership of the income received or accrued after that change. This is always the case where, in addition, on the occasion of the change indicated or in the 12 months preceding or after the company, the original to a different change has been changed or extended to a different one, unless it maintains its main turn, or at the time of the change indicated in the first term, does not have capital goods or other assets of its own turn of a magnitude that permits the development of its activity or a value proportional to the acquisition of the rights or shares, or becomes only income by participation, whether as a partner or shareholder, in other companies or by reinvestment of profits. For this purpose, a change in ownership shall be deemed to occur in the financial year where the new shareholders or shareholders acquire or terminate, directly or indirectly, through related companies, at least 50% of the rights social, shares or units. The provisions of this paragraph shall not apply where the change of ownership takes place between related undertakings, in the terms laid down in Article 100 of Law No 18,045. ' 2. Add in the number 5 °, the following third indent, passing the present third, fourth and fifth to fourth, fifth and sixth, respectively: " In any case, when the accelerated depreciation regime is applied, it will only be considered for the effects of the provisions of Article 14, the normal depreciation corresponding to the total of the useful life years of the good. The difference in the respective year between accelerated depreciation and normal depreciation may be deducted only as expenditure for the purposes of the first category. " 3. Replace in the third indent of the number 12 °, as follows from the point (.) followed, by the following: "The Internal Revenue Service, either on its own initiative or at the request of a party, shall verify the countries in this situation." (f) Replace in Article 34 (2), in the first subparagraph, "6,000" by "2,000", and in the third and fourth subparagraphs, the expressions "excluding the open anonymous" and "excluding the open anonymous", respectively, and the comma (,) that precedes them and follow them. (g) In Article 34 (a): 1. In the number 2 °:-add after the word "tax", the following sentence, replacing the separate point (.) with a comma (,): " by means of a resolution to be published in the Official Journal or in another circulation journal National law. 2. In number 3: (a) Add in the first subparagraph, after the word "tax", the following sentence, replacing the separate point (.) with a comma (,): " by means of a resolution to be published in the Official Journal or in another circulation journal "; (b) In the sixth indent, the expression" excluding open anonymous companies "and the comma (,) preceding it, and in the seventh indent the expression" excluding open anonymous companies " and the comma (,) which precedes it and which the follows. (h) Reside in Article 39 (3), the word "three" for "two". (i) The final paragraph of Article 47 ° shall be deleted. (j) Amend Article 59 ° as follows: 1. 1): (a) Add in point (b), by replacing the semicolon (;) with a followed point (.), the following: "The interest payer shall inform the Internal Revenue Service within the time limit determined by the Internal Revenue Service, the terms of the transaction;" (d) by replacing the semicolon (;) with a followed point (.), the following: "The interest payer shall inform the Internal Revenue Service within the time limit determined by the Internal Revenue Service, the terms of the transaction;" (c) Add in the final paragraph, after the separate point (.) which becomes a point followed (.), the following: " The interest payer will report (d) Add the following paragraphs: " The rate indicated in this number shall be 35% on the excess of indebtedness, in the case of payment or payment of the account, of interest to entities or related persons accrued in credits granted in an exercise in which such excesses exist, originating in operations of those referred to in points (b), (c) and (d). It will be a condition for such excess to exist, that the total indebtedness for the above concepts is more than three times the taxpayer's equity in the financial year. For the purposes of the preceding paragraph, the following rules shall be considered: (a) 'equity' means the equity capital determined as at 1 January of the year in which the debt was incurred, or the date of the initiation of activities, as appropriate, in accordance with Article 41, for the period of their stay or non-permanence, the contributions or withdrawals made in respect of the previous month in which these situations occur and up to the month before the end of the financial year, and excluding the assets belonging to the members incorporated in the rotation, which do not correspond to non-withdrawn profits, which bear interest in favour of the partner. Also, the participation that corresponds to the company that owes or pays the interest, in the result of its subsidiaries or coligadas, must be added or deduced. This last adjustment, where the equity capital has increased, shall be reduced, only for the purposes of applying the provisions of this Article, in the same amount as the assets of the subsidiaries or coligadas; and may be practised only if the parent company such as subsidiaries or coligadas carry their accounting according to generally accepted accounting principles, if the value of the investment in subsidiaries or coligadas is determined according to an accounting method that reflects the participation proportional to the parent in the assets of the subsidiaries or coligadas and if both the parent and the subsidiaries or coligadas are audited by registered auditors in the Superintendency of Securities and Insurance. Such auditors shall also certify the value of the investment in subsidiaries or coligadas determined in accordance with the accounting method. The company or company that opts for this accounting methodology to determine its own capital, cannot change it without authorization from the Superintendence. (b) For total annual indebtedness, the average monthly value of the sum of the financial claims and liabilities with related entities, as referred to in Article 59 (b), (c) and (d), shall be considered to be recorded at the end of the financial year in which the debt was contracted. In no case shall the non-related liabilities be considered, nor the related claims that generate interest at 35%. (c) The recipient or creditor of the interest shall be understood to be related to the payer or debtor of interest, when the creditor or debtor directly or indirectly owns or participates in 10% or more of the capital or profits of the other and also where it is under a common shareholder or shareholder directly or indirectly holding or participating in 10% or more of the capital or profits of one or the other. In addition, related debts shall be understood as the financing granted with guarantee in money or in third-party securities, in the amount that is effectively guaranteed. In respect of these actions, the debtor must make an affidavit in the form and time limit specified by the Internal Revenue Service. If the debtor refuses to make such a declaration or if the claim is incomplete or false, it shall be understood that there is a relationship between the recipient of the interest and the debtor. (d) Related interests shall be considered not only the revenue agreed as such but also the commissions and any other charges, which are not of a legal nature, that increase the cost of borrowing. (e) The tax difference between the rate of 35% and the rate of 4% that has been paid in the year for the interest resulting from the excess of indebtedness, shall be the responsibility of the undertaking, which may be deducted as expenditure, in accordance with the rules in Article 31, applying for their declaration and payment of the same rules as the tax laid down in Article 58 (1). The malicious surrender of incomplete or false information in the affidavit referred to in point (c), which implies that the provisions of the preceding paragraphs are not applied, shall be sanctioned in the manner provided for in the first paragraph of the Article 97, No 4 of the Tax Code. The provisions of the preceding paragraphs shall not apply where the debtor is an entity whose activity has been classified as financial by the Ministry of Finance through a well-founded decision. '. (2), the expression "verified by the corresponding official bodies, which may", by "informed the Internal Revenue Service within the time limit determined by the Internal Revenue Service, as well as the conditions of the operation, being able to this Service". 3. Add in the third paragraph of the number 3), after the separate point (.), which happens to be followed (.), the following sentence: " They shall also be exempt from the tax the remuneration or premiums coming from bonds, insurance and reinsurance that guarantee the payment of the obligations for the credits or rights of third parties, derived from the financing of the works or the issuance of debt securities, related to such financing, of the concessionary companies of public works to which The Supreme Decree No. 900, 1996, of the Ministry of Public Works, which contains the consolidated, coordinated and systematized text of the decree with force of Law No. 164 of 1991 of the same Ministry, Law of Concessions of Public Works, of the port undertakings established pursuant to Law No 19,542 and the undertakings holding port concessions referred to in the same law. " 4. Add in the third paragraph of the number 6), after the separate point (.), which becomes the following point (.), the following: " The payer of the income shall inform the Internal Revenue Service within the time limit determined by him, the conditions of the (k) Add to the number 1 °.-of Article 65 °, after the point apart (.) which becomes the point (.) followed, the following sentence: " The Director may also release from the obligation laid down in this article to the taxpayer (a) domiciled or resident in Chile who only obtain income from transferable capital, whichever is the originating in the holding or in the disposal of such securities, even if these taxpayers have appointed a representative in charge of such investments in the country. In this case it is understood, for the purposes of this law, that the investor does not have a permanent establishment of those referred to in Article 58 ° 1 °). " (l) Intercalase in Article 68 °, the following second indent, with the third, fourth and fifth subparagraphs, the present second, third and fourth: " The director may also release from the obligation to keep accounts to those taxpayers not domiciled or resident in the country, who only obtain income proceeds from the holding or disposal of transferable capital even if these taxpayers have appointed a representative in charge of their investments in the country. The Director may, in the exercise of that right, require that the person in charge of the investments in the country carry a book of income and expenditure. "(m) Add to Article 97 °, the following fifth indent, passing the current fifth indent to be sixth:" The Service of the Treasury may carry out the return referred to in the preceding points, by deposit in the current account, savings in time or in the view held by the taxpayer. However, those who choose to send the cheque by mail to their home address must apply to the Treasury Department. If the taxpayer does not have any of the accounts indicated, such a refund shall be made by means of a registered cheque sent by mail to his address. "n) Add in the final paragraph of Article 101 °, following the word" institutions " and before the point (.) followed, the following: "and the Central Bank of Chile with respect to operations of the same nature as it does". Article 3.-The following amendments are made to Article 6 of Decree Law No 2,564 of 1979: (a) The phrase "prior to the authorization of the Ministry of Finance" and the comma (,) following, and (b) the following final indent shall be added: " In any event, for the purposes of this exemption, domestic commercial air carriers must maintain a registration with the individualization of the recipient of the income, amount of the payments to the outside or credits in account, destination, nature and origin of these, at the same time of having accessible and orderly the documentation that justifies the payment of these obligations. '; Article 4 °.-Add to Article 10 of Decree Law No 3,059, 1979, the following final indent: " For the purposes of the exemption provided for in the first subparagraph, companies of shipyards and shipping companies, including those of tugboats, (a) registration and registration with the individual of the recipient of the income, the amount of the payments to the outside or credits to the account, destination, nature and origin of the income, at the same time as they are accessible and orderly documentation justifying the payment of these obligations. '; Article 5.-The following amendments are made to Decree Law No 825 of 1974 on Sales and Services Tax: (a) Amend point (m) of Article 8 ° as follows: (i) the expression "or immovable" is assumed. (ii) Replaces the expression "12 months from its acquisition" by the following " that has ended its normal life, in accordance with the provisions of Article 31 (5) of the Law of Income; or (iii) the following sentence shall be added after the separate point (.) to be followed (.): " The sale of immovable property or of commercial establishments, without any other damage to the tax which affects the goods in their turn, shall be considered as falling within this point only when it is carried out before 12 months from its acquisition, start of activities or construction as appropriate. "(b) In Article 23 °: 1.-Intercalase in the first indent, following the expression" tributary " and before the comma (,) which follows, the following sentence: " in which the taxpayer pays a fraction of the price or remuneration at least equivalent to the amount of the tax that the respective operation is serious, regardless of the term or condition of payment agreed with the seller or service provider '. 2.-Attaché, in the number 4.-, after the separate point (.), which becomes a comma (,), the following: "except in those cases in which the power of the first paragraph of Article 31 of the Law on Income Tax is exercised." 3.- The following: " Notwithstanding the provisions of the second and third subparagraphs, the right to tax credit shall not be forfeited, if it is established that the tax has been recharged and effectively informed in tax coffers by the (c) Substitute the second indent of Article 27a by the following: " The taxpayers indicated in the previous subparagraph shall restore the sums received by the actual payments made in Treasury by way of the value added tax, generated in the normal operations to be carried out in the month following the period to which those payments are made sums correspond. If, in any of the following tax periods, there are exempt or non-taxed transactions, they shall additionally be required to repay the sums equivalent to the amounts resulting from the tax rate established in the Article 14 °, which shall be determined to multiply the total transactions of the month by the proportion of taxable transactions used to determine the tax credit in the month of acquisition of the fixed asset that originated the return and subtract from that result the operations of the month. Taxpayers who have not made sales or services in that period of six or more months shall be determined in the first month in which they have operations if they have imported or acquired movable or immovable property or received services concerned with taxable transactions, not taxed or exempt, applying the proportionality established by the regulation, and the excess, corresponding to the exempt or non-taxed transactions, duly adjusted in compliance with Article 27 °, adding it to the tax debit in the first tax return Value Added. Similarly, the remaining amount of credit obtained by the taxpayer, or the party that proceeds, shall be returned when an imputation has been made or obtained a refund greater than that which corresponds according to the law or its regulation, and in the case of the company's term of rotation. The refunds to which the exports are entitled shall be governed by the provisions of Article 36. ' (d) Add in Article 36 °, in the first indent after the point (.) to be the point (.) followed, the following paragraph: " The applications, declarations and other antecedents necessary to make the benefits to be effective This Article shall be submitted to the Internal Revenue Service. (e) Replaced in Article 37 °, "50%" and the two points (:) followed by the phrase " 15%, with the exception of those referred to in point (j), which shall pay with a fee 50%: '. Article 6.-In the sole article of Law No 18.320, replace in numbers 1 and 2 the expression "twenty-four" for "thirty-six". Article 7 °.-Enter the following amendments to Article 21 ° of Law No 17.235, on Territorial Tax: (a) First, the words "and the General Treasury of the Republic", and (b) Add the following paragraph second, new: "With regard to the General Treasury of the Republic, the Internal Revenue Service will transmit to you the information necessary for the fulfillment of your own purposes." Article 8 °.-The following amendments are made to the decree with force of law No 1, 1994, of the Ministry of Finance, Organic of the Service of the Treasury: (a) Substitute the number 4 of Article 2 ° by the following: " 4. the tax obligations and, in general, those of the public sector entities that the laws entrust to it. For these purposes, whatever the nature of the obligation, the electronic transfer of funds may be used as a means of payment, in order to deposit the corresponding securities in the respective bank account, savings account (b) In Article 5, the following point (q): " (q) Exclude from the charging procedure referred to in Title V of Book III of the Tax Code, the tax credits on the terms and on the basis of the the conditions referred to in Article 169 of the said body. '; Article 9.-Intercalase in the first paragraph of Article 15 of Law No 18,657, following the word "inverted" and before the comma (,) following, the (a) the same sentence "or the income referred to in Article 18 (a) of the Income Act, where the conditions laid down in that rule are met." Article 10.-Enter the following amendments to the Customs Ordinance, contained in the decree with force of law No. 2, 1997, of the Ministry of Finance: (a) Amend point (g) of Article 32 in the following terms: (i) "1)" shall be replaced by the following: "(1) Articles, new or used, which may be used by a traveller for his personal use or for gifts, except for goods which, by virtue of their quantity or value, make their marketing presumed." (ii) The following point (s): " The National Director of Customs shall determine, by means of a general application resolution, the objects that may be included within the concept of baggage, when carried by residents or non-residents, such as binoculars, cell phones or mobile phones, photographic cameras or other objects which are usually (b) incorporate the following Article 68a, new: " Article 68a.-Where a declaration of destination has been accepted and the customs office has reasonable grounds to doubt the accuracy and accuracy of the declared value of the goods, or of the documents submitted which serve as a precedent, may, for once, require the importer to provide other documents or evidence to prove that the amount declared effectively represents the transaction value of the goods. For these purposes, Customs will grant the importer a reasonable period of time to deliver the required information. With the reply of the importer or in the absence thereof, a decision shall be taken which shall be communicated to it in writing within a period not exceeding 12 working days, indicating its grounds. This procedure shall not prevent the exercise of the customs authority in reviews, investigations or audits ex post. " (c) Incorporate in Article 80, the following second and third points, new, passing the current second subparagraph to be the " The National Customs Service will not accept any customs declarations accepted for deferred payment of customs duties or any other benefit that implies postponement in the payment of the same, when the persons have used these benefits previously and have one or more delinquent fees. In order to accept this type of declarations, it will be required not to have any debts registered with the Service of the Treasury, by way of rights or taxes whose application, supervision and control correspond to the National Customs Service. The National Director of Customs shall regulate the manner in which the provisions of the foregoing paragraph must be complied with. " (d) Please enter the following amendments to Article 89: 1.-Enter the following second indent, passing the current second and third to be third and fourth respectively: " The National Director may, by way of resolution founded, authorize the companies that are governed by those International Conventions, to make the payment of the rights of hospitalization on behalf of those who have applied for the carriage of goods and other objects postal services. For these purposes and in accordance with the above resolution, such undertakings may be governed by a periodic or global payment system, which allows the recipients of the goods to be delivered immediately. " 2.-First of all the third, which becomes the fourth, the text that follows the expression "its capacity", then a point followed (.). Then, add the following sentence: " Without prejudice to the foregoing, at any time, as long as such goods are stored by mail, they may be reviewed by Customs so that it complies with the provisions related to its (e) Amend Article 168, as follows: 1.-Substitute in the first subparagraph the phrase 'offences of fraud and smuggling', for the word 'offence'. 2.-Substitute the second and third subparagraphs for the following: " Incurrates in the offence of smuggling that which enters the national territory, or extracts from it, goods whose import or export, respectively, are prohibited. It also commits the offence of smuggling which, when entering the territory of the Republic, or by extracting from it, goods from lawful trade, defraud the public finances by evading the payment of the taxes which may be by not submitting the same to the Customs Office. In addition, it incurs the offence of smuggling of foreign goods from a territory of a special tax regime to another of higher taxes, or to the rest of the country, in some of the forms indicated in the preceding paragraphs. ' (f) Intercalase the following Article 168a, new: " Article 168a.-The mischievously false declaration of the weight, quantity or content of the export goods shall be punishable by the lesser of the term of imprisonment in its minimum degree in the medium and fine of up to five times the customs value of the goods. The same penalty mentioned in the preceding paragraph shall be punishable by those who falsify material or ideologically attestations or analyses required to establish the weight, quantity or content of the export goods. ' (g) following amendments to Article 176: 1.-Substitute in the sixth indent, the word "I shall pay" for the expression "I shall pay"; 2. Replace the current final indent with the following new points: " In these offences, the following shall be considered as the the following mitigating circumstances, as long as they occur before the act of (a) Voluntary delivery to the Customs of the goods illegally entered into the country. b) The voluntary payment of the duties and taxes of the goods questioned. If any of these attenuants are present, the prison sentence shall not apply in the case referred to in Article 176 (1), and a fine shall not apply to the value of the goods in the case provided for in Article 176 (2). The post-audit payment shall set out the general attenuation of Article 11 (7) of the Criminal Code. " Article 11.-Modify the staff plants |! |of the Internal Revenue Service, established |! |by decree supreme N ° 1,368, 1994, of the |! | Ministry of Finance, whose text recast the decree |! |with force of law No. 6, of 1991, of the same Ministry, |! |in the following terms and according to the rules and |! |the schedule that are passed to be noted: 1.-To count from January 1, 2001 or from |! |the date of publication of this law, if it is |! following charges in the |! |plants listed: a) Plant of Directors: 1 Head of Department Subdirection grade 2 ° 5 Heads of Department grade 5 ° 2 Heads of Department grade 6 ° 6 Heads of Department grade 7 ° 4 Heads of Department grade 8 ° 6 Head degree 9 ° b) Plant of Professionals: 1 professional grade 5 ° 3 professionals grade 6 ° 5 professionals grade 9 ° 5 professionals grade 10 ° 6 professionals grade 11 ° 4 professionals grade 12 ° 2 professionals grade 13 ° 2 professionals grade 14 ° 1 professional grade 15 ° 1 professional grade 16 ° c) Fiscalizers plant: 12 fiscalizers grade 10 ° 16 fiscalizers grade 11 ° 20 fiscalizers Grade 12 ° 15 fiscalizers grade 13 ° 15 fiscalizers grade 14 ° 31 fiscalizers grade 15 °. (d) Technical plant: 20 technical or audit technicians in grade 14 ° 25 fiscalizers or technicians in grade 15 ° e) Administrative plant: 3 administrative grade 16 ° 3 administrative grade 17 ° 3 administrative Grade 18 ° 3 administrative grade 19 ° 3 administrative grade 20 ° 2.-To count from 1 January 2002, create the following charges on the following plants: a) Plant of Directors: 1 Head of Department grade 5 ° 1 Head of Department grade 6 ° 1 Head of Department grade 7 ° 1 Head of Department grade 8 ° 6 Head degree 9 ° b) Plant of Professionals: 1 professional grade 6 ° 1 professional grade 7 ° 1 professional grade 9 ° 2 professionals grade 10 ° 2 professionals grade 11 ° 1 professional grade 12 ° 1 professional grade 13 ° 1 professional grade 14 ° c) Fiscaliser plant: 12 fiscalizers grade 10 ° 16 fiscalizers grade 11 ° 20 fiscalizers grade 12 ° 15 fiscalizers grade 13 ° 15 fiscalizers grade 14 ° 31 fiscalizers grade 15 °. d) Plant of Technicians: 35 technicians or technicians in grade 16 ° 3.-To count from January 1, 2003, create the following charges on the following plants: a) Plant of Directors: 4 degrees grade 9 ° b) Plant of professionals: 1 professional grade 8 ° 1 professional grade 9 ° 1 professional grade 10 ° 2 professionals grade 11 ° 1 professional grade 12 ° c) Fiscaliser plant: 8 fiscalizers grade 10 ° 10 fiscalizers grade 11 ° 12 fiscalizers grade 12 ° 10 fiscalizers grade 13 ° 9 fiscalizers grade 14 ° 20 fiscalizers grade 15 ° 4.-To count from 1 January 2004, create the |! |following charges on the plants indicated: (a) Plant of Directors: 4 degrees grade 9 ° b) Fiscaliser plant: 8 fiscalizers grade 10 ° 10 fiscalizers grade 11 ° 12 fiscalizers grade 12 ° 10 fiscalizers grade 13 ° 9 fiscalizers grade 14 ° 20 fiscalizers grade 15 ° 5.-In the Technicians plant, transform to |! |count the day first of the month following that of the |! |publication of the present law, the following charges |! |of Technicians in Computer Science in the charges of Technicians |! | Fiscators that are indicated: a) 5 counts of Technicians in Computer grade 15 °, |! |in equal number of charges of Fiscalizers Technicians |! |of the same degree, b) 5 charges of Technicians in Computer grade 16 °, |! |in equal number of charges of Technical Fiscalizers |! |of the same degree, c) 6 counts of Technicians in Informatic 17 °, |! |in equal number of charges of Technicians in Fiscalization |! |of the same degree, and d) 4 counts of Technicians in Computer degree 18 °, |! |in equal number of charges of Technicians in Fiscalization |! |of the same degree. The first provision of the processed charges |! |as referred to in this issue, will be made with |! |officials who are appointed in |! |the Technician plant in Informatics, in the same |! |grade, and who are serving functions fiscalizers, |! |those that will be understood to meet the requirements |! |to perform at the Technics plant |! | Fiscalizers. For these purposes, the Director |! | National of the Service, by way of resolution founded, |! |will individualize those officials. Article 12.-Substitute, as from 1 January 2004, in Article 8 of Law No 19,646 the expression "2,100 annual tax units", for "2,500 annual tax units". Article 13-Introduces, as from 1 January 2002, the following amendments to Law No 19,646: a) Add to Article 2 °, the following sixth, new point: " The collection to be considered for the calculation of the variable part shall be that which meets the deadlines for the delivery of the monthly tax collection information that the Service of Internal taxes provide to the treasury, which shall be set out in the decree referred to in the preceding subparagraph. "(b) Amend Article 3, in the following terms: 1.-Substitute (a) the following:" a) " Initial base, will be the year 1998. This is the figure of 212.4 billion monthly tax units (two hundred and twelve comma four million monthly tax units). "2.-Replace point (d) with the following:" (d) The percentage of compliance with the Reduction of evasion to apply to the incentive, in its variable part, as referred to in Article 2 ° and whose amounts are specified in article 4 ° of this law, will then be determined: -In the year 2003: If the percentage growth of the effective collection in 2002 is less than 1.43%, the percentage to be applied to the variable allocation to be paid in the year 2003 will be 0%. If the Percentage Growth of the Effective Collection in 2002 is greater than or equal to 1.43%, the percentage to be applied to the variable allocation to be paid in the year 2003 will be determined according to the following formula: Value = Percentage growth x 86,6620 -1.2352-In the year 2004: If the Effective Collection of the Effective Collection in 2003 is less than 2.52%, the percentage to be applied to the variable allocation to be paid in the year 2004 will be 0%. If the Percentage Growth of the Effective Collection is greater than or equal to 2.52%, the percentage to be applied to the variable allocation to be paid in the year 2004 will be determined according to the following formula: Value = Percentage growth x 55,9584-1,4079-In The year 2005: If the percentage growth of the Effective Collection in the year 2004 is less than 2.83%, the percentage to be applied to the variable allocation to be paid in the year 2005 will be 0%. If the Percentage Growth of Effective Collection in the year 2004 is greater than or equal to 2.83%, the percentage to be applied to the variable allocation to be paid in the year 2005 will be determined according to the following formula: Value = Percentage growth x 46,9656 -1,3314-In the year 2006 and following: If the percentage growth of the Effective Collection of the previous year is less than 2.45%, the percentage to be applied to the variable allocation to be paid in the following year will be 0%. If the Percentage Growth of the Effective Collection of the previous year is greater than or equal to 2.45%, the percentage to be applied to the variable assignment to be paid in the following year will be determined according to the following formula: Value = Percentage growth x 67,9509-1,6659 The value resulting from the formulae set out in this point (d) shall be approximated to four decimal places and expressed as a percentage to two decimal places. This percentage may in no case be more than 100%. ' Article 14.-The determination of the percentage |! |incentive to apply in the year 2002, will be made on |! |the basis of the actual and base annual collections |! |corresponding to the year 2001, in the terms |! |disposed in the article 3 ° of the law N ° 19.646, |! |modified by this law, and according to the |! |following procedure: i) If the Collected Growth of the Collection |! | Effective is less than the result of the following |! |expression: 0.001478 x n-0.010442, the percentage to |! |apply to the variable assignment to pay in the year |! | 2002 will be 0%. ii) If the Percentage Growth of the Collection |! | Effective is greater than or equal to the result of the expression |! |above, the value that will define the percentage to be applied |! |to the variable assignment to be paid in the year 2002 is |! |will determine according to the Formula: Value = Growth x 1.804,351 + 18,842-2,667 Percentage of the number of months between the first day |! |the month following the publication of this law |! |and December 31, 2001, minus the factor 3. The maximum value of n will be 9 and the minimum value will be |! | 1. The resulting value of the application of these |! |formulas, will approximate considering four decimal places |! |and will be expressed as a percentage with two decimal places. This |! |percentage, in no case, may be greater than 100%. The fixing of the delivery times of the |! |tax collection information to be |! |refers to the sixth paragraph of article 2 ° of the law | !|N°19,646, added by article 14 (a) of this law, with respect to the year 2001 |! |be done within 90 days counted from the |! |publication of this legal body. As for the first |! |quarter of the year 2002, this fixing will be made, to more |! |delay, on November 30, 2001. Article 15.-For the purposes of the last and the penultimate points of Article 3 (3) of Law No 19,646, amendments to the taxes, duties and taxes laid down by this Law shall not be considered and, consequently, the rectification of the base collection will proceed. Article 16.-The President of the Republic shall be empowered to fix, within a period of 180 days from the date of publication of this Law, the recast and updated text of the Staff Plants of the Internal Revenue Service and the respective income and promotion requirements. Article 17.-For the year 2001 and the first half of 2002, a six-monthly allocation of stimulus for the collection of delinquent debt collection targets, for plant and contract staff, is established. of the Treasury. This allowance shall be made when the collection of delinquent debt recovered in national currency by the Treasury exceeds the base collection indicated for the periods indicated: 1.-Period 1 July to 31 December 2000: the base collection for this semester will be from 2,043,095 monthly tax units to the average value of the semester, and will be considered to determine the origin of the payment of the allocation during the first half of 2001; 2.-Period 1 of January to June 30, 2001: the base collection for this semester will be 2,553,688 units Monthly taxes at the average value of the semester, and will be considered to determine the origin of the payment of the allocation during the second half of 2001; and 3.-Period 1 July to 31 December 2001: the base collection of this The first half of the year 2002 will be 2.080.955 monthly tax units at the average value of the semester, and will be considered to determine the origin of the payment of the allocation during the first half of 2002. The allocation shall consist of a percentage applied to the sum of the basic salary allocated to the respective grade, plus the professional assignment of Article 19 of Law No 19,185, in the manner of calculation referred to in both of these provision or special allocation governed by Article 2 of Law No 19,699; the allocation of the higher liability of Article 6 of Decree Law No 1,770 of 1977; the allocation of Articles 17 and 18 of Law No 19,185; arrangements for both points of the latter provision, and the exclusive dedication of decree law No 1,166, of The following procedure will be established for each six months, according to the following procedure: (1) Allocation of the stimulus to be paid in the first half of 2001: Determination of an amount to be distributed calculated on the surplus resulting from the where the collection for the preceding six months is higher than the respective base collection, as follows: -0,04 times the part of the surplus which does not exceed 3% of the base collection;-more than 0,1 times the proportion of the surplus which is greater than 3% of the base collection and does not exceed 6%;-more than 0,16 times the proportion of the surplus exceeding 6% of the base collection and does not exceed 9%, and-more than 0,04 times the part of the surplus which is greater than 9% of the base collection. a.2) Allocation of stimulus to be paid in the second half of 2001: Determination of an amount to be distributed calculated on the surplus that results when the collection for the previous semester is higher than the base collection respective, as follows: -0,04 times the proportion of the surplus not exceeding 3% of the base collection;-more than 0,12 times the proportion of the surplus which exceeds 3% of the base collection and does not exceed 6%;-more than 0,16 times the proportion of the surplus exceeding 6% of the base collection and does not exceed 9%, and-more than 0,02 times the part of the surplus which is greater than 9% of the base collection. a.3) Allocation of stimulus to be paid in the first half of 2002: Determination of an amount to be distributed calculated on and (a) the surplus resulting from the collection of the previous six-month period, in excess of the respective base collection, as follows:-0,07 times the proportion of the surplus not exceeding 3% of the base collection;- part of the surplus which is more than 3% of the base collection and does not exceed 6%;-more than 0,16 times the proportion of the surplus which exceeds 6% of the base collection and does not exceed 9%, and-more than 0,05 times the proportion of the surplus which is higher 9% of the base collection. (b) In no case, the total amount payable may exceed 26%, 28% and 30%, for the first half of 2001, second half of 2001 and the first half of 2002, respectively, of the sum of the semi-annual remuneration listed in the heading of the third indent. The effective amount of the collection of delinquent debt in national currency of each semester, as well as the percentage that should be applied in each semester for the allocation established in this article, will be fixed by decree of the Ministry of Hacienda issued under the formula "By Order of the President of the Republic", to be issued no later than 30 days after the publication of this law, on September 30, 2001 and March 31, 2002, and shall be valid for count of the first day of the semester in which it is issued. This allocation will be paid in a fee each semester, the first of them within 45 days of the publication of this law and the remaining ones in the months of October 2001, and in April 2002, to the officials in service to the date of payment. However, staff who cease to provide services before the completion of the respective semester shall be entitled to the allowance in proportion to the full months actually worked. Officials qualified in Lists 3 or 4 shall not be entitled to receive this allowance; those who are entitled to unpaid leave in accordance with Article 105 of the Administrative Staff Regulations, for the duration of the period of absence; and, officials who have joined the Service and do not have a minimum performance of six months. The amounts that the officials perceive by way of this allocation will be taxable for health and pension purposes and, for tax purposes, will be considered as income of Article 42 of the Law on Income Tax. To determine the impositions and taxes to which the allocation is affected, the amount will be distributed equally in each month of the respective semester, and the quocents will be added to the respective monthly remuneration. However, the impositions shall be deducted from the part which, in addition to the respective monthly remuneration, does not exceed the maximum limit of enforceability. The official who, by promotion or promotion, shall change degree or position within a period of payment of the allowance, shall receive it in relation to the remuneration corresponding to his new position or grade, to be counted on the first day of the month following that of the the date of their promotion or promotion, without prejudice to any legal adjustments to remuneration which may be appropriate. The allocation of this article shall not be considered as permanent for the purposes of calculating the tax incentive referred to in point (b) of Article 12 (7) of Law No 19,041. For the sole effect of the provisions of this Article, a delinquent debt recovered in national currency shall be understood as the sum of the amounts that the Monthly Income Operating Report and the National Accounts Report record monthly. Additional information prepared by the Treasury Department, from the following budget and supplementary accounts: 1) The total amount of the Column Income from the Fluctuating Account of Previous Periods, 2) From the Fluctuation Account of the Period, will be considered the totality of the income by checks protected and 10% of the collected collection by Form N ° 21, excluding collection from taxes on tobacco, cigarettes and cigarettes; inheritances and donations, and from the tax provided for in Article 1 of Decree-Law No 2,437, 1978, and 3) of the Territorial Tax, consider amounts accounted for as debited in the months in which they are due payment fees, plus the amount recorded in the months in which payment fees are not due. Article 18.-The President of the Republic shall be empowered to establish, within a period of one year, counted from 1 July 2001, through one or more decrees with force of law to be issued by the Ministry of Finance, plants and staff of the Service of the Treasury, adapting them to the regime of the audit institutions, which will govern since 1 July 2002. Since the same date, the remuneration regime for the staff of the Treasury Department will be the one for the audit institutions established in Title I of Decree Law No. 3,551 of 1980. In the exercise of this faculty, the President of the Republic may determine the general and specific requirements for income and promotion in such plants and charges; establish the degrees and number of positions of the different plants; fix the staffing, and establishing the rules to which the General Treasurer of the Republic will be held to pigeonhole the staff in the new plants. Typecasting shall be understood as no continuity solution. The staff to hire the date of the pigeonhole, which is not pigeonhole, will be rehired in the corresponding grades of the new plant. The staff who are in charge of extinction, attached to the plant of the Treasury Department for the application of the law laid down in Article 2 of Law No 18,972, will keep their situation unalterable, retaining in the new plant their equivalence with the type or charges that are homologable in the situation prior to the pigeonhole. The application of the provisions of this Article shall not mean loss of employment, reduction of remuneration, or modification of the civil servants ' prior and statutory rights. Any difference in remuneration will be paid by additional payroll, which will be taxable in the same proportion as the remuneration it compensates and will be affected by the general remuneration adjustments to be granted to the public sector workers. The staff shall keep the number of biennies it has recognised, as well as the time taken for a new one. The officials who, at the date of the settlement, are affected by the decree with force of law N ° 338, 1960, will continue to carry out their contributions on an amount equal to the total of the remuneration that they are taxable for those purposes in the month preceding the date indicated. This amount will be adjusted in the same percentages and opportunities in which the public sector remuneration will be adjusted and will serve as a basis for the payment of the benefit. The typecasting of the staff will take effect from 1 July 2002. The President of the Republic may make modifications to the decree with force of law No. 1, 1994, of the Ministry of Finance, which fixes the text of the Organic Statute of the Service of the Treasury, in so far as it is relevant for the due application of the provisions of this Article. Article 19.-The President of the Republic shall be empowered to, within a period of one year, counted from the publication of this law, through one or more decrees with force of law, which shall be issued by the Ministry of Finance, to the staff of the Treasury Department, since 1 July 2002, an allocation of stimulus associated with results of management, institutional efficiency, productivity or quality of the services provided to the users. In the exercise of this power, the President of the Republic shall determine the characteristics of the benefit and the conditions for accessing it, in particular the definition of its beneficiaries, the manner of determining its amounts, the requirements for its granting and the periodicity of their payment. This allocation will be taxable for health and pension purposes and, in tax matters, will be considered as income from Article 42 of the Law on Income Tax. The annual expenditure per concept of this allocation, plus the annual cost of the allowance provided for in the preceding article, may not exceed the sum of the remuneration for the second half of 2001 and the first half of the year. 2002, increased by 22%, excluding the allocation of the area and the allocation of stimulus covered by Article 18. Establish that, at the event of the change in the remuneration referred to in the previous article, the staff of the Treasury Department shall retain their right to the allowance provided for in Article 12 of Law No 19,041, as well as the increase by individual performance of Article 7 ° of Law No 19,553. The allocation in this Article shall not be considered as permanent for the calculation of the tax incentive referred to in point (b) of Article 12 (7) of Law No 19,041. Article 20.-The following amendments are made to the plant of the Budget Directorate, appropriate by the decree with force of law N ° 3, 1990, of the Ministry of Finance: (a) Create a position of Head of Department 3 ° in the plant of Budget Subdirection, and b) Create two positions of Sub-department grade 4 ° in the plant of the Subdirection of Budgets. Article 21.-Introduces, as from 1 January 2001 or from the date of publication of this law if this is later, the following modifications to the staff plant of the Service of Tesor Article 14: i) The following charges: (a) Three counts of Directors: (a) Three counts of Directors: (a) Three counts of Directors Regional Treasurer 6 ° E.U.S., b) Nine Heads of Section 8 ° E.U.S., and c) Three Professionals Grade 9 ° E.U.S. ii) Add the following final paragraph: " Staff to contract the Treasury Department may perform functions of a character In each case, the General Treasurer of the Republic will be assigned to them, in each case. The staff to whom the duties are assigned may not exceed 5% of the staff employed by the Service. " 2.-Article 15: (a) Substitute in the numeral 1 of the paragraph corresponding to the Plant of Professionals, the expression "three charges grade 9 ° E.U.S.", by "six charges grade 9 ° E.U.S.". (b) Substitute in numerals 1, 2 and 3, of the paragraph corresponding to the Plant of Professionals, the expressions "six years of work experience in the Treasury Department"; "four years of work experience in the Treasury Department", and "two years of work experience in the Treasury Department", for "four years of work experience" professional experience "," two years of professional experience ", and" one year of professional experience ", respectively." Article 22.-Intercalase in point (a) of Article 6 (5) of Law No 19,646, after the word "title" the expression " of a general counter awarded by an establishment of technical and professional technical education of the State or recognized by this; or title. " Article 23.-Enter the following amendments to the Legal Note No. 6, of heading 0009 of Chapter 0 of the Customs Tariff, approved by the decree with force of law No. 2, 1989, of the Ministry of Finance: 1. the following point (a) is replaced by the following: "(a) Articles, new or used, which may be used by a traveller for his personal use or for gifts, except for goods which, by virtue of their quantity or value, make their marketing presumed." 2) The following point (s): " The National Director of Customs shall determine, by means of a general application resolution, the objects that may be included within the concept of baggage, when carried by residents or non-residents, such as binoculars, cell phones or mobile phones, photographic cameras or other objects which are usually carry passengers. " Article 24.-The references that the laws make |! |to the offences of fraud and smuggling described in the |! |article 168 of the Customs Ordinance will be understood |! |made to the offence of smuggling which will contemplate that |! |legal body under the planned modifications |! |in article 10, letter e), of this law. |! | |! | Article 25.-The President of the Republic, within the period of 180 days, to count of the publication of this law, through a supreme decree issued by the Ministry of Finance, will dictate the regulatory norms for the application of the Agreement concerning Article VII of the General Agreement on Tariffs and Trade of 1994, adopted in Marrakesh on 15 April 1994 and promulgated by Decree No. 16 of 1995, of the Ministry of Foreign Affairs. Article 26.-The President of the Republic shall be empowered to do so within a period of 180 days, from the date of publication of this law, by means of a decree with force of law, issued by the Ministry of Finance, to establish a text recast, coordinated and systematized of the Customs Ordinance. TRANSITIONAL ARTICLES Article 1 °.-The amendments that Article 2 of this law introduces to the Law on Income Tax shall apply to the tax year 2002, with the following exceptions: 1. of investments in shares of closed public limited companies, which are carried out from the date of publication of this law. 2.-The provisions of point (b) shall apply from the date of publication of this law in respect of the provisions to be made to that date. 3.-The provisions of points (c) and (j), number 1.-, shall govern the income which is paid, paid into account, accounted for as expenditure, remittance or made available to the person concerned at the date of publication of this law. Notwithstanding the foregoing, the provisions of point (j) No 1; point (d) shall govern the interest to be paid, as from 1 January 2003, originating in the operations referred to in Article 59 (1) (b), (c) and (d) of the Law of Income Tax, contracted or made to the date of publication of this law and provided that at the date of celebration of such operations the indebtedness has been greater than three times the patrimony. In any event, this validity shall not apply to such operations when they are carried over or the interest rate agreed originally is modified. 4.-The provisions of point 2 (d) shall apply from 1 January 2002. 5.-The amendments to point (e) shall have the following vigencies: (a) that of number 1.-shall govern from the date of publication of this law, by companies with losses which undergo changes in their ownership or in the right to participate in (b) the profits of the number 2.-shall be governed by the year 2002 in respect of the goods which have been used for the accelerated depreciation period since that year. 6.-The provisions of point (i) shall apply to the 1 ° of the month following the month in which the law is published. The amendments to the Law on Sales and Services Tax shall be amended by 1 of the month following the date of publication of this Law, except those contained in points (c) and (d) which shall govern from the date of publication of this Law. the date of its publication, and in point (a), which shall apply from 1 May 2002. The amendment provided for in Article 6 shall apply from 1 January 2002. The amendments introduced in Law No 18,657 by Article 9 of this Law shall govern the income which is paid, paid into account, accounted for as expenditure, remittance or made available to the person concerned at the date of publication of this law. Article 2.-The provisions of Article 1 (l) shall apply from 1 January 2002. However, information may only be requested from the credits granted and guarantees made prior to this date if they are in force. Article 3.-The application of the fine referred to in Article 1 (2) (m) of this Law shall enter into force on the first day of the month following that in which one year of its publication. Article 4 °.-The provisions of Article 2 (b) shall not apply to the sale of rural real estate whose deed of sale has been granted before the date specified in issue 2.-of the first transitional article of this law, Although the registration in the Conservative of Real Estate of such sale is effected after the date indicated. Article 5 °.-The Treasurer General of the Republic may declare on its own initiative, until 31 December 2001, the prescription of the actions for recovery of the taxes, tax credits and their legal surcharges, which has been produced by Article 201 of the Tax Code provides for the date of publication of this law, even if the debtor has not claimed it. The General Treasurer shall have sufficient and accessible information to enable the tax payers to be aware of the said declaration. Article 6.-The total annual amount expressed in annual tax units, as referred to in Article 8 of Law No 19,646, shall be the values expressed in the years indicated: (a) Year 2001: 2,361 annual tax units; (b) Year 2002: 2,448 annual tax units, and c) Year 2003: 2,474 annual tax units. Article 7.-It is established that the officials of the Internal Revenue Service who are in possession of the title of general accountant, granted by an establishment of technical education-professional of the State or recognized by it, that to the the date of publication of this law is performed or has been selected to be appointed at the Plant of the Audit Technicians of the institution, meet the requirements of income and promotion required to serve a charge of this plant, in accordance with the provisions of Decree No 1.368 of 1993 of the Ministry of Finance and its amendments, which fixes the recast text of the staff plants of that Service. Article 8.-The maximum allocation of the staff of the Budget Directorate for the year 2001 is set at 174. Article 9.-The offences of fraud and smuggling committed before the date of publication of this law, whether they are currently known or not by the competent courts, shall be governed by the current Article 168 of the Ordinance of Customs, whose text is approved by the decree with force of Law No. 2 of the Ministry of Finance of 1997. Article 10.-The greatest expense that the application of this law will make in the year 2001 to the Internal Revenue Service, to the Directorate of Budgets and to the Treasury Department, will be financed from their respective budgets and with transfers of item 50-01-03-25-33.104 of the Budget Item Public Treasury, in the portion of that expenditure that the Services indicated cannot finance with its resources. " Having complied with the provisions of Article 82 of the Constitution of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of Mexico, and as I have had to approve and sanction it, I therefore promulgate and take effect as the Law of the Republic. Santiago, 15 June 2001.-RICARDO LA GOS ESCOBAR, President of the Republic.-Nicolas Eyzaguirre Guzmán, Minister of Finance. What I transcribe to you for your knowledge.-Salutes intently to Ud., Maria Eugenia Wagner Brizzi, Undersecretary of Finance. Constitutional Court Draft law on rules to combat tax evasion The Secretary of the Constitutional Court, who subscribes, certifies that the Honorable Chamber of Deputies sent the bill enunciated in the rubric, approved by the National Congress, in order for this Court to exercise the control of constitutionality in respect of Articles 12 and 22 -Nº 3-, and by judgment of 6 June 2001, it declared them unconstitutional and, therefore, must be removed from its text. Santiago, June 8, 2001.-Rafael Larraín Cruz, Secretary.