Condones Surcharges For Delinquent Taxes, Dictates Rules On Tax Administration, Given Assignments That Indicates And Modifies Various Legal Bodies


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"Article 1.-Condonanse 100% of readjustments and interest for delay in the payment of contributions of goods roots and interests and fines for delay in the Declaration or payment of taxes owed to the 31 December 1989 prosecutors."
For the purposes of this benefit, adjustment, in their respective case, will be assessed to the 31 December 1989. Since that date and until payment deadlines maturities, suspend the application of adjustments, interest and penalties for taxpayers who are under this franchise.
To enjoy this forgiveness, taxes must be paid on a fee of not less than 30% of the amount of these, the last day of the third month of this law, and the balance, recharged by 10%, from September 30, 1991. For these purposes, owed taxes, will be considered for each of the statements, twists, orders, bulletins, or contributions for. If indicated dates has not made payment of taxes under the terms, the amount paid, shall be regarded as a credit to taxes, surcharges, interest and fines of referenced statements, orders, turns, newsletters or quotas, and treasuries service proceed immediately to the payment of the balance of payment, in accordance with the procedure laid down in title V of Book III of the tax code.
However, taxpayers who pay all the taxes owed, up to the last day of the third month from the date of publication of this law, need right to a rebate of 10% applied on net tax and their respective reset, when this appropriate, according to the standards of this cancellation.
Condonanse interest and fines derived from monthly interim payments of the income law, which should learn in tax coffers until the month of January 1990.
The outstanding balances of payment agreements concluded in accordance with the law N ° 18.337, be entitled to the benefit of the debt relief provided for by this article, under the following conditions: to) owed dues are cleared according to the value that had the building Unit on December 31, 1989.
b) 100% of default interest is condoned.
(c) the payment shall be made by full fees within the time limit that expires on September 30, 1991.
All those taxpayers who are debtors of tax attorneys who are not declared or rotated to December 31, 1989, be entitled to the benefit of this article. For this purpose, they must present their respective statements, both the omitted and the rectificatorias, as appropriate, to the internal revenue service, or request to this Agency turning taxes, within the period between the date of publication of this law and the last day of the month following.
However, not be eligible to the present article taxpayers against which has has lodged complaint or lawsuit for tax offence punishable by hadd punishment.
With regard to taxes, contributions and balances of the conventions of the law N ° 18.337, likely to benefit from the benefit of this law, the limitation periods of the action of the tax to be collected, shall be suspended from the date of publication of this law and until the expiry of the deadlines set in paragraphs second, third and fifth letter c). Deadlines for abandonment of the procedure, referred to in articles 152 and 153 of the code of Civil procedure shall also be suspended for the same period.
During the period in which taxpayers are eligible to the benefits of this article, the regional directors of the internal revenue service does not may be granted forgiveness of interest and penalties related to taxes and contributions indicated in paragraph first.