AMEND ACT N ° 18,994, WHICH CREATES A NATIONAL OFFICE OF RETURN, AND OTHER LEGAL PROVISIONS STATING, bearing in mind that the National Congress has given its approval to the following Bill: " Article 1.-Enter the following Amendments to Law No 18.994: (a) Substitute Article 11, as follows: " Article 11.-The National Return Office shall operate until 20 September 1994. From that date it will be extinguished by the sole ministry of law. By way of derogation from the foregoing paragraph, the attention of the beneficiaries shall end on 20 August 1994. ' (b) Replace Article 2 of the transitional measure by the following: "Article 2 °.-In order to benefit from the rules of this law, the beneficiaries must express their intention to return to the country within the period until 31 December 1993." Article 2.-Amend Law No 19,074 as follows: (a) Add in the first subparagraph of Article 3 (3), the following final sentence: "or in respect of those in which the person concerned requests them directly", and (b) Substitute Article 9 °, Article 9 °.-The benefits of this law, of an exceptional nature, may be obtained only by those who have returned to the country until 1 March 1994. However, persons who, on that date, are still abroad pursuing studies in order to obtain the respective professional or technical degree or degree to which this law refers and, in addition, satisfy the other requirements laid down in the Articles 1 ° and 2 °, may apply for such benefits when returning to the country, provided that this occurs within 180 days of obtaining the degree or degree and before 31 December 1995. To enjoy this right, it will be necessary to accredit until March 1, 1994, before the Chilean Consul, the fact that they are pursuing the respective studies and manifest their decision to impose these benefits. Notwithstanding the foregoing, the Special Commission shall continue to function at the time of the last application filed within the legal period, at which time it shall be extinguished by the sole ministry of law. The National Return Office, the functions which this law assigns to this service in its articles 3 ° and 4 °, shall be fulfilled by the Regional Ministry of Education, which shall submit the respective requests to the Office. Special Committee. The National Office of Return shall be extinguished, the National Director of that Service shall be replaced in the Special Commission by the Head of the Division of Higher Education of the Ministry of Education, with the right to speak. " Article 3.-Introduces the following amendments to Law No 19.128: (a) Replace in the first indent of Article 4 °, the term "three years" for "one year"; and give rise to its second subparagraph, (b) Replace in the first indent of Article 5 °, the word "encumbrances" by the phrase " rights established in the Arancel Customs "; and the expression" of the Customs Tariff "by" of that tariff standard ", and c) Replace the article 2 ° transitory, by the following:" Article 2 °.-Political exiles will only be able to benefit from the benefits of this law at the time of return to the country until 20 August 1994, provided that, until 1 March 1994, before the Chilean Consul, have expressly expressed their decision to return to Chile. " Article 4 °.-The greatest expenditure that will be spent in 1993 on the application of Article 1 of this Law will be financed from the current budget of the National Office of Return. The greatest expense that the application of this law represents in 1994 will be financed by the resources that the Law on Budgets of that year has consulted. Article 1 Transitional.-The amendment referred to in Article 3 (b) of this Law shall be valid for 7 February 1992. Persons who, before the entry into force of this law, have applied for the free disposal of the goods imported under the release provided for in Article 1 of Law No 19.128, and which have cancelled, apart from the rights established in the Customs Tariff, the Value Added Tax and the additional taxes, will have the right to request and to receive personally, without being able to grant any mandate or representation for it, the return of these two In the case of the Internal Revenue Service, the last tax will be paid within six months of the publication in the Official Journal of the present law. For all legal purposes, this refund shall be deemed to be in the situations referred to in Article 126 N ° 2 of the Tax Code. The parties concerned must accompany their authorized copies of the decisions granted to them by the franchise and free provision and proof of payment of the cancellation of these internal taxes. Article 2 (transitional).-The infringement of the rule in Article 5 of Law No 19.128 requires the immediate seizure of the vehicle concerned, which shall be made available to the National Customs Service for the application of the rules governing the the situation of the goods illegally admitted to the country. Such a vehicle may be affected by payment of the duties laid down in the Customs Tariff referred to in Article 5, within 60 days of the date of its seizure or of the publication of this law. First of all, the criminal actions corresponding to the causes that are being dealt with in the matter are extinguished in the latter event. It shall be liable for the offence of tax fraud to buy, acquire or use a vehicle which is covered by the allowances granted by this law, without prior and in accordance with Article 5 (5) being paid for affect, in accordance with the Customs Tariff and the provisions of this legal body. In equal criminal liability, the person who serves as the intermediary between the returnee and the purchaser, acquirer or user. " And because I have had to approve and sanction it; therefore, promulgate and take effect as the Law of the Republic. Santiago, 17 September 1993.-PATRICIO AYLWIN AZOCAR, President of the Republic.-Francisco Comido Cereceda, Minister of Justice.-Jorge Arrate Mac Niven, Minister of Education.-Alejandro Foxley Rioseco, Minister of Finance. What I transcribe to you for your knowledge.-Salute to you-Marcos Sánchez Edwards, Assistant Secretary of Justice.