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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Read the untranslated law here: https://parlamento.gub.uy/documentosyleyes/leyes/ley/19321

OF natural persons income tax adjustments the Senate and the Chamber of representatives of the Republic East of the Uruguay, gathered at General Assembly, Decree: article 1.-added to article 36 of the title 7 of the ordered text 1996, the following paragraph: "the Computable incomes originated in supplementary annual salary and the sum for the better enjoyment of the license mandatory by virtue of legal provisions, not shall be credited to the scale referred to in the preceding paragraph. The tax corresponding to such income shall be determined through the application of a proportional fee according to the following article". Article 2.-added to article 37 of the title 7 of the ordered text 1996, the following paragraph: "the proportional rate income originating in the supplementary annual salary and the sum for the better enjoyment of the license, mandatory under legal provisions, will be that corresponds to the upper section of the scale applicable to the taxpayer in accordance with the provisions of the preceding paragraph ', without consideration of these items ". Hall of sessions of the House of representatives, in Montevideo, May 21, 2015. ALEJANDRO SANCHEZ, President.
Virginia Ortiz, Secretary. Ministry of the INTERIOR, Ministry of Foreign Affairs Ministry of economy and Finance Ministry of National Defence Ministry of education and Culture Ministry of transport and public works Ministry of industry, energy and mining Ministry of labour and SOCIAL Security Ministry of Health Ministry of livestock, agriculture and fishing Ministry of tourism and Sport Ministry of housing, TERRITORIAL planning and Environment Ministry of SOCIAL development Montevideo 29 may 2015. Met, acknowledge receipt, communicate, publish, and inserted into the national registry of laws and decrees, the law which approves the adjustment to personal income tax. TABARÉ VÁZQUEZ.
EDUARDO BONOMI.
RODOLFO NIN NOVOA.
DANILO ASTORI.
ELEUTERIO FERNÁNDEZ HUIDOBRO.
MARIA JULIA MUNOZ.
VICTOR ROSSI.
CAROLINA COSSE.
ERNESTO MURRO.
JORGE BASSO.
ENZO BENECH.
LILIAM KECHICHIAN.
ENEIDA de LEON.
MARINA ARISMENDI