Law 24/1998, of July 13, of the Universal Postal Service and of the Liberalization of Postal Services, as amended by Law 50/1998 of December 30, of Fiscal, Administrative and Social Order Measures, creates in its Article 26 of the Universal Postal Service Compensation Fund and determines that the Ministry of Public Works shall designate, from among its organs, the person in charge of the management of this Fund.

Also, Royal Decree 1338/1999 of July 31, which regulates certain postal charges and the Universal Postal Service Compensation Fund, created by Law 24/1998, of July 13, of the Universal Postal Service and Liberalisation of the Postal Services, in the first paragraph of Article 25 of the Treaty, provides that for the revenue obtained during each calendar quarter in respect of the rates laid down in Chapters II, III and IV of Title I of this Standard, the Directorate General of the Treasury and Financial Policy to make timely transfer to the account provided for in Article 23 of this Royal Decree.

In similar sense, article 18 of the aforementioned Royal Decree regulates the liquidation of postal charges that will be carried out according to the models approved jointly by the Ministers of Economy and Finance and the Ministry of Public Works.

It is the object of this Order to comply with the aforementioned legal mandate, as well as the approval of the printed forms which, taking as a model the ones established in the Order of the Ministry of Economy and Finance of 4 June 1998, This is the case for certain aspects of the collection of fees that constitute the rights of the Public Finance, allowing the collection of the aforementioned postal charges.

In his virtue, on the proposal of the Second Vice President of the Government and Minister of Economy and Finance and the Minister of Development, I have:

First. Managing body of the Universal Postal Service Compensation Fund. -The Universal Postal Service Compensation Fund created in Article 26 of Law 24/1998 of July 13, of the Universal Postal Service and the Liberalization of Services Postcards, in the wording given to it by Law 50/1998, of December 30, of Fiscal Measures, Administrative and Social Order, will be managed by the General Secretariat of Communications of the Ministry of Public Works, through the Unit responsible for economic affairs.

Second. Models of forms for the settlement of charges. -The models of the forms included in the Annex to this Order are approved, corresponding to the rates set out in Articles 33 to 35, inclusive, of Law 24/1998, of July 13, of the Universal Postal Service and the Liberalization of Postal Services, and regulated in Royal Decree 1338/1999, of July 31, which regulates certain postal rates and the Universal Postal Service Compensation Fund, created by the Law 24/1998, of July 13, of the Universal Postal Service and of the Liberalization of Postal Services.

1. The form of form 950 shall be used by the Administration to settle the rate of contribution to the financing of the Universal Postal Service, set out in Article 33 of Law 24/1998 and regulated in Articles 3 to 8, inclusive of Royal Decree mentioned above.

2. The models of form 750 shall be used by the taxable person to carry out the self-settlement of the postal charges laid down in Articles 34 and 35 of Law 24/1998 and regulated in Articles 9 to 16, inclusive of the Royal Decree mentioned.

Third. Copies.

1. Model 950 shall consist of four copies, which shall be used as follows:

One for the taxable person, who will keep it as proof of income.

One to be delivered or remitted by the taxable person or his/her representative to the Fund's managing body.

One for the deposit entity where the income is made.

One, which will be retained by the liquidator as a copy of the settlement resolution.

2. Models 750 shall consist of four copies, which shall be used as follows:

One for the taxable person, who will keep it as income proof.

Two to be delivered by the taxable person in the General Register of Postal Service Companies as proof of income. One of these copies shall be sent by the Registry to the Fund's managing body.

One for the deposit entity where the income is made.

Fourth. Place of entry.-The rates settled in the models included in the Annex of this Order will be entered into the restricted accounts opened in deposit entities, which provide the service of collaboration in the collection management that has entrusted to the State Tax Administration Agency.

Single end disposition.

This Order shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, 20 December 1999.

ALVEZ-HELMETS FERNANDEZ

Excms. Mr Deputy President of the Government and Minister of Economy and Finance and Minister for Development.

ANNEX

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