"(Artículo 1°.-Introdúcense las siguientes modificaciones en la Ley sobre Impuesto a la Renta, contenida en el artículo 1° deel decreto ley N° 824, de 1974: a) (in letter b)(, deel N° 1° de la letra A), of article 14, add the following final paragraph:" in the case of transformation of a partnership into a corporation, it must pay tax of the third subparagraph of article 21 in or exercises that are "" produce taxable profits, as provided in the preceding paragraph, for the withdrawals in excess that exist at the time of the transformation. This same taxation applies if society becomes a society limited partnership by shares, participation corresponding to the shareholders. ";
(b) in article 21, in the final sentence of your first paragraph, delete the expression "tax order", replace the conjunction "and" is after the word "Tax" by a comma (,) and add, after the word "Municipalities", the phrase "and to agencies or public institutions created by law";
(c) in the final paragraph of no. 1 of article 54, insert, after the words "number 3)", the following: "for quantities withdrawn or distributed,";
(d) in the first paragraph of the N ° 2 of article 59, add, then the expression "and landing," the phrase "for storage,";
(e) in the first paragraph of N ° 5 of article 59, add the following expression, replacing point apart (..) with a followed dot (.): "Shall not be considered cabotage for the carriage of empty containers between points in the national territory.";
(f) in the final paragraph of article 62, insert, after the expression "this Act", as follows: "in the case of the quantities withdrawn or distributed,";
((g) in article 84, add the following letter g): "g) taxpayers subject to the regime of article 14 bis of this law shall be a provisional payment with the same current rate of first category tax on the withdrawals in cash or in species that owners, partners and community members, and all amounts that distribute to any title corporations or limited partnerships in action" without stand out or be considered its origin or source or whether it is or not amounts not taxable or exempt. "(, y h) in subparagraph of article 91, first insert after the word"income", the expression"or of him who made withdrawals and distributions for taxpayers in article 14 bis,"."