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Income Tax (Irpf) Natural Persons. Christmas Bonus And Holiday Pay. Liquidation. Modification.

Original Language Title: Impuesto Renta Personas Fisicas (Irpf). Aguinaldo Y Salario Vacacional. Liquidacion. Modificacion.

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Legislative Power/ Eastern Republic of Uruguay
Published D.O. 8 Jun/015-NAº 29224

Law No. 19.321

TAX ON INCOME OF FASIC PERSONS

SETTINGS

The Senate and the CA of Representatives of the Eastern Republic of Uruguay, meeting in General Assembly,

DECREE:


ArtAculo 1Aº.-Agri-gase to Article 36 of Title 7 of the 1996 Ordered Text, the following point:

" The computable rents originated in the supplementary annual salary and in the sum for the best enjoyment of the license, mandatory under provisions (a) the legal basis, the scale referred to in the preceding paragraph shall not be entered. The tax corresponding to such income shall be determined through the application of a proportional fee in accordance with the provisions of the following article ".

ArtAculo 2Aº.-Agri-gase to Article 37 of Title 7 of the 1996 Ordered Text, the following point:

the European Union of the European Union of the European Union and of the Council of the European Union;
" The proportional rate corresponding to the income incurred in the supplementary annual salary and in the sum for the best enjoyment of the license, compulsory in (a) the provisions of Article 4 (1) of Regulation (EU) No No 1

Chamber of Sessions of the CA of Representatives, in Montevideo, on May 21, 2015.

ALEJANDRO SANCHEZ,
President.
Virginia Ortiz,
Secretariat.

MINISTRY OF INTERIOR
MINISTRY OF FOREIGN AFFAIRS
MINISTRY OF ECONOMICS AND FINANCE
MINISTRY OF NATIONAL DEFENCE
MINISTRY OF EDUCATION " N AND CULTURE
MINISTRY OF TRANSPORT AND WORKS PAsBLICAS
MINISTRY INDUSTRY, ENERGY AND MINERAA
MINISTRY OF LABOUR AND SOCIAL SECURITY
MINISTRY OF HEALTH PAsBLICA
MINISTRY OF LIVESTOCK, AGRICULTURE AND FISHERIES
MINISTRY OF TOURISM AND SPORT
MINISTRY OF HOUSING, PLANNING TERRITORIAL AND ENVIRONMENT
MINISTRY OF DEVELOPMENT SOCIAL

Montevideo, May 29, 2015.

CA-Mplase, acorsese recibo, comunAçese, publáquese e insáltese en el Registro Nacional de Leias y Decretos, la Ley por la que se aprido el adjustment al Imdo a la Renta de las Personas FAscas.

TABARA% VAZQUEZ.
EDUARDO BONOMI.
RODOLFO NIN NOVOA.
DANILO ASTORI.
ELEUTERY FERNANDEZ HUIDOBRO.
MARAA JULIA MUA ' OZ.
VACTOR ROSSI.
CAROLINA COSSE.
ERNESTO MURRO
JORGE BASSO.
ENZO BENECH.
LILIAM KECHICHIAN.
ENEIDA of LEA " N.
MARINA ARISMENDI

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Montevideo, Uruguay. Legislative Power.