Key Benefits:
ArtAculo 1Aº. (Subjective scope).-Those who produce and market goods and provide services, have no dependent personnel, and meet the conditions set out in the following items, may choose to pay In addition to the special social security contributions generated by their own activity and all the national taxes in force, excluding those that tax the import, a unified tax loan that will be called Monotributo Social MIDES.
This will be understood in the definition referred to in the above paragraph only the following subjects:
| A) | Personal enterprises. |
| B) | Associative ventures integrated by a maximum of four partners. |
| C) | Associative ventures integrated exclusively by family members, with up to a fourth degree of consanguinity or a second of affinity, provided that the number of partners does not exceed five members. |
It will be necessary to be included in the present rule that all members of the aforementioned subjects integrate households below the poverty line that determines the National Institute of Statistics, or members of households in the situation of socio-economic vulnerability in the terms referred to in Article 2Aº of the Law No. 18.227, of 22 December 2007 and its regulation.
To these effects, it will be understood that the personal enterprises refer to unipersonal enterprises and the associative enterprises refer to societies in fact.
When an associative enterprise varAe its integration, it can give continuity as such whenever it registers these changes in the Social Prevision Bank, prior to the favorable report of the Ministry of Social Development. If the modification in the integration of the enterprise involves new additions, these should be taxed the same amount as those that remain in the enterprise.
ArtAculo 2Aº. (Qualification).-The qualification that authorizes the inclusion in the present system of the subjects that satisfy all the conditions listed in the article 1Aº of this law, will be prior and will be Only the Ministry of Social Development. Annually the Ministry of Social Development will review the qualification granted to the Bank of Social Previsiân informing the modifications in the situation of the subjects that give to the loss of the rights that this law preva©.
3Aº. (Conditions).-It will be necessary to be included in the present system, the fulfillment of the consideration that the Ministry of Social Development determines for the members of the subjects referred to by the article, among others, the concurrency assiduous to the school or other centers of study enabled of the children and other minors in charge of the people fAscas that have not completed the school cycle, health controls periamidic, assistance to instances of training that do not involve a cost to taxpayers, such as the lack of work Illegal children in the family.
ArtAculo 4Aº. (Target Scope).-You will be eligible for the rule referred to in Article 1Aº of this law, the subjects referred to in that article that comply with the following conditions:
| A) | The income derived from the activity does not exceed 60% (sixty percent) of the lAmite set in the literal (e) in Article 52 of Title 4 of the 1996 Ordained Text, for the subjects referred to in Article 1 (A) of this Law. For the remaining subjects, the lAmite will amount to 100% (one hundred percent) of the amount set in the literal referred to. |
| A For the exercise in which these amounts are exceeded, the current rules should be taxed. In order to be taxed by the law that creates this law, in the following year, you should have the mandatory endorsement of the Ministry of Social Development who will control the undertaking that the undertaking continues to comply with the conditions laid down in the article. 1Aº of this law, without prejudice to the provisions of article 7Aº. |
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| B) | Develop activities by not performing the operation of more than one sales position simultaneously. In the case of artisanal production, the Executive Branch is empowered to authorize exceptions in the regulations in consideration of the type of activity, giving the General Assembly the act, in a semi-annual manner. |
ArtAculo 5Aº.-Taxpayers who are included in the hypothesis referred to in the preceding articles and are taxed by a different scheme, may request the inclusion in the established system of Social Monotributo MIDES.
The Social Development Bank, after a favorable report from the Ministry of Social Development, will authorize the inclusion within the present system.
ArtAculo 6Aº. (Determination of the MIDES Monotributo).-The monthly amount of the MIDES Social Monotrobuto will result from applying the equivalent of the contribution to social security by business activity without dependent, on the basis of a 5 BFC (five Fict Bases) salary. This amount shall be owed for each of the members of the subjects referred to in article 1Aº of this law.
ArtAculo 7Aº. (Recaudation and tribute of the tribute).-The tribute will be collected by the Bank of Social Prevision, who will have the aspects related to the form of liquidation, declaration and perception of the same within thirty days of the validity of this law.
Without prejudice to this, the General Tax Directorate will have the most extensive powers of comptroller over the taxpayers of the MIDES Monotributo Social, for the purposes of determining whether they comply with the condition set out in the literal (a) of Article 4Aº of this Law.
ArtAculo 8Aº.-The tribute created by this law is solely due to the months in which effective activity is recorded. It will be understood to these effects that the high in the activity occurs from the moment of the inscription in the Bank of Social Previsiones (BPS). Such a body will implement an identical mechanism to facilitate the declaration of suspension of activity and restart by entrepreneurs.
Likewise, when the payment of the tax is omitted for two consecutive months, the BPS will suspend the registration of its own initiative, and inform the Ministry of Social Development.
Any cause or procedure that motivated the suspension in the registry, the subject may at any time give the discharge again. If there is a debt for Monotributo Social MIDES, it should be cancelled as a requirement to allow the restart of activities, and the BPS may grant payment facilities for these purposes, in accordance with the current regulations.
The payment will be monthly, with the Executive Branch being able to establish payments on a different basis based on the seasonality or seasonality of the productive activity.
ArtAculo 9Aº.-Taxpayers of the MIDES Social Fund should pay 25% (25%) during the first twelve months of registered activity, the next twelve months, 50% (fifty percent), for a further twelve months, 75% (seventy-five percent) and ahA at mA, 100% (one hundred percent) of the tribute. The whole of the respective produced will be used for the payment of social security contributions collected by the Bank of Social Care and referred to the activity of the subjects included.
ArtAculo 10.-Subjects who opt for the present tax regime will have all the emerging rights of their inclusion and affiliation to the social security system. The respective allocation to all the effects will be equal to a 5 BFC (five Fict Bases) salary.
ArtAculo 11.-The subjects included in the present system will not contribute to the National Health Fund, unless they do the option to enter the National Integrated Health System, in which case they should assume the cost that corresponds. For the purposes of its application, the Executive Branch shall regulate the present article.
ArtAculo 12.-The persons who receive income, pension or retirement income, or register another activity as a social monotribulist MIDES, will not lose the benefits set forth in this law, provided that the income of the household to which they belong is below the poverty line referred to in Article 1Aº of this law.
If the subject registers another employer's activity, it must be closed in advance in order to gain access to the present system. The cost that the closure may have will not be in any case for the registration as a social monotribulist MIDES, nor will it be, if any, the debts for the previous employer's activity.
ArtAculo 13.-Without prejudice to the exceptions to the obligation to document provided by Article 44 of Decree No. 597/988 of 21 September 1988, in the wording given by Article 1Aº of the Decree No. 388/992, of 17 August 1992, the persons referred to in this law, duly registered and in business, shall issue proof of sale of goods or services provided that they carry out any of these operations trade. The cost of printing the first hundred vouchers will be borne by the Ministry of Social Development.
ArtAculo 14.-Suspend the literal S'), numeral 3) of the TOCAF article 33, which will be worded as follows:
| " S ') | To acquire goods or to contract services whose production or supply is in charge of a social cooperative properly accredited to the Ministry of Social Development or a social monotribulist MIDES, up to the amount set for the abbreviated bid ". |
ArtAculo 15.-The Ministry of Social Development, when it supports economically to enterprises that register activity as social monotribulist MIDES assume the cost of the Value Added Tax for the purchases made with the referred credit.
ArtAculo 16.-The expenses provided for in Articles 13 and 15 of this Law shall be financed from the URU Program 06/19 "Support to the Mides" when they are to be executed in the year 2011, and shall be in charge of the budget of the Section 15 implementing unit 001 programme 500 project 112 item of expenditure 299, for the time of the year 2012 onwards.
ArtAculo 17.-The Social Fund Bank will promote the broad dissemination of this tax system and enable sufficiently flexible mechanisms for the registration of these individuals, the payment mechanisms, asA as the declarations to be made.
ArtAculo 18. (Comptroller).-Will be applied in all that does not object to this law the articles 79 to 83 of the Law No. 18.083, dated 27 December 2006.
ArtAculo 19.-Suspend the literal Q) in Article 52 of Title 4 of the 1996 Ordered Text, by the following:
| " Q) | The ones included in the Monotributo and the MIDES Monotributo. |
ArtAculo 20.-Substitute the literal K) in Article 18 of Title 10 of the 1996 Ordered Text, by the following:
| " K) | Fruit, flowers and vegetables in their natural state, while simultaneously simulating the following conditions: |
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| i) | That the enajenor is a contributor to the Taxes on the Economic activities and the Value Added and is not included in the Monotributo system or in the MIDES Monotributo social system. |
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| ii) | That the alienation be made to a final consumer. The activities carried out in enterprises are not considered to be included in this concept. " | |
ArtAculo 21.-Suspend the literal D) in Article 20 of Title 10 of the 1996 Ordered Text, by the following:
| " D) | The contributors of the Monotributo (artAculo 70 et seq. of the Law No. 18.083, of December 27, 2006) and the contributors of the MIDES Monotributo Social ". |
ArtAculo 22.-References to the 1996 Ordered Text and the Financial Accounting and Management Ordered Text are considered to be made to the legal rules that give it origin.
ArtAculo 23.-The Ministry of Social Development and the Bank of Social Care should submit annually to the Parliament an evaluation report of the Social Monotributo MIDES as an instrument of inclusion, during the first three years since its entry into force.
ArtAculo 24.-This law shall enter into force from the time of its promulgation, without prejudice to the fact that the Executive Branch shall have a period of sixty days for its regulation.
A A A A A Sala de Sessions de la CA ¡ mara de RepRepresentatives, in Montevideo, a 14 December 2011.
CA-Mplase, acorsese recibo, comunAquese, publáquese e inséltese en el Registro Nacional de Leias y Decretos, la Ley por la que se crea el Monotributo Social MIDES y se sídó su scopeón y aplicada.
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 Montevideo, Uruguay. Legislative Power. |
