Read the untranslated law here: https://parlamento.gub.uy/documentosyleyes/leyes/ley/19333
TAX annual of teaching primary amendment the Senate and the Chamber of representatives of the Republic East of the Uruguay, gathered at General Assembly, Decree: article 1.-restore the annual tax for primary education to real estate rural, in accordance with the articles 636 et seq. of the law Nº 15.809, of 8 April 1986 and laws modifying and concordant. Article 2.-amend the first paragraph of article 687 of the law No. 16.736 of 5 January 1996, which shall be drafted in the following way: "article 687.-establish an annual tax of primary education, which taxed to the urban, suburban and rural real estate". Article 3.-the owners of rural patterns that exploit any security standards which together do not exceed 300 (three hundred) hectares index Coneat 100 will be exempt from the payment of the annual tax of primary education. To be entitled to the benefit referred to in the preceding paragraph, agricultural producers must be submitted to the body collector, within one hundred twenty days of the exercise that you wish to exonerate, affidavit with details of the total for the registers that at 1 January previous exploited to any title, with an indication of the corresponding real value in each, as well as the documentation of the Bank of Social Security and the Comptroller Division of Semovientes of the Ministry of livestock Agriculture and fishing (medical). In the case of owners of rural patterns that exploit any security standards which together do not exceed 100 Coneat index of 200 (two hundred) hectares, it will be sufficient to evidence compliance with the provisions of article 448 of the law No. 17.296, of 21 February 2001. Article 4.-for the year 2015, the source of primary education applicable to rural real estate annual tax shall be considered set to the date of entry into force of the present law. For this exercise, the period specified in the foregoing article shall be calculated from the aforementioned entry into force. Article 5.-from the year of entry into force of this law, shall be without effect the transfer arranged by article 636 of the law Nº 15.809, of 8 April 1986, in the wording given by the 687 article of the law No. 16.736 of 5 January 1996. Where collection of primary education for rural real estate annual tax does not exceed the amount established by the standard referred to in the foregoing paragraph in each fiscal year, the difference is compensated to the national public education administration charged to general revenue. The national administration of public education shall forward to the Ministry of economy and finance, within one hundred twenty days of started the exercise or entry into force of this law, the annual implementation plan to be funded with the annual tax of primary education, in accordance with the provisions of article 645 of the law Nº 15.809, of 8 April 1986 , and the compensation provided for in the preceding paragraph. Empower the Ministry of economy and finance to enable appropriations budget, under the protection of this law. Article 6.-added to article 80 of the title 1 of the ordered text 1996, the following paragraph: "in the event of non-payment of tax obligations corresponding to the annual tax of primary education, empower the national tax administration to suspend the validity of annual certificates that had been issued. For this purpose, the national administration of public education will inform the Dirección General Impositiva the corresponding defaults". Amendments to provisions of the ordered text 1996 made under this Act, are considered to be made to the respective legal norms. Article 7.-Agreganse to article 643 of the law Nº 15.809, of 8 April 1986, in the wording given by article 157 of Act No. 16.002, of 25 November 1988, the following sub-paragraphs: "from January 1, 2018, the national tax administration will be responsible for fundraising, administration and oversight of the annual tax of primary education. The same powers shall be exercised with regard to obligations accrued prior to the aforementioned date. The national administration of public education will retain the functions of collection and administration only those certain tax liabilities prior to's January 1, 2018, for which your payment total or granted any perceived extension or payment facilities, or that they are at that date, with a judicial process pending.
The Executive Branch will establish the conditions that will govern the provisions of the preceding paragraph". Article 8.-added to article 644 of the law Nº 15.809, of 8 April 1986, in the wording given by article 370 of the law Nº 15.903, of November 10, 1987, the following subsection: "Without prejudice to the provisions of the preceding paragraph, starting from January 1, 2018 the primary tax collected by the Dirección General Impositiva shall be deposited monthly into the account referred to in that subsection". Hall of sessions of the Senate, in Montevideo, July 22, 2015. RAUL SENDIC, President.
José Pedro Montero, Secretary. Ministry of economy and Finance Ministry of education and Culture Ministry of livestock, agriculture and fishing Montevideo, July 31, 2015. Met, acknowledge receipt, communicate, publish, and inserted into the national registry of laws and decrees, the law which lays down adjustments to the annual tax of primary education. TABARE VAZAQUEZ.
MARIA JULIA MUNOZ.
Search Translated Laws of Uruguay