Read the untranslated law here: https://parlamento.gub.uy/documentosyleyes/leyes/ley/18874
MONOTRIBUTO SOCIAL measure creating the Senate and the Chamber of representatives of the Republic East of the Uruguay, gathered at General Assembly, Decree: article 1. (Subjective scope).-who produce and sell goods and services, have no dependent staff and comply with the conditions laid down in the following articles, they may choose to pay instead of the special social security contributions generated by its own activity and all national taxes applicable, excluded those who taxed imports, a unified tax benefit called Monotributo Social MIDES. They will be included in the definition referred to in the preceding paragraph only the following subjects: to) personal ventures.
(B) the associative enterprises composed of a maximum of four partners.
(C) the associative enterprises integrated exclusively by relatives, with up to a fourth degree of consanguinity or a second of affinity, provided that the number of members does not exceed five members. It will be condition to be included in this scheme that all members of the above-mentioned subjects integrate households that are below the poverty line which determines the National Institute of statistics, or members of households in a situation of socio-economic vulnerability in the terms that the article 2º of the law No. 18.227 , on December 22, 2007 and its regulations. For these purposes, means that personal ventures refer to proprietorships and associative enterprises refer to societies in fact. When an associative entrepreneurship vary their integration can give continuity as such whenever you register these changes in the Social Welfare Bank, prior favourable report from the Ministry of Social development. If the change in the integration of entrepreneurship is new additions, they must pay the same amount as those who remain in the venture. Article 2º. (Qualification)-the qualification which authorize the inclusion in the present regime of subjects who fulfilled all the conditions laid down in article 1 of this law, shall be prior and will be carried out exclusively by the Ministry of Social development. Annually the Ministry of Social development will review the qualification granted informing the Bank of Social security changes in the situation of the subjects that give merit to the loss of the rights foreseen by this law. Section 3. (Conditions)-will be a condition for being listed in the present regime, the fulfillment of the purposes determined by the Ministry of Social development for the members of the subjects referred to the article, among others, the regular school attendance, or other study centres enabled of the children and other children carried out by individuals who have not completed the school year , regular health checks, attendance at training instances that do not involve a cost to taxpayers, as well as the absence of illegal child labour in the household. Article 4. ((Alcance objetivo).-may opt for the regime referred to in article 1 of this law, the subjects referred to in that article which simultaneously meet the following conditions: to) revenues derived from the activity do not exceed in the exercise 60% (sixty percent) limit established in the literal E) of article 52 of the title 4 of the ordered text 1996 (, for including subjects in subparagraph A) of article 1 of this law. For the remaining subjects, the limit will be 100% (one hundred percent) of the amount established in the literal.
By the year in which these amounts are exceeded, you must pay according to available legislation. To pay tribute by the regime that creates this law, in the following exercise, you must have the mandatory approval of the Ministry of Social Development who will control that the undertaking continues to meet the conditions referred to in article 1 of this law, without prejudice to the provisions of article 7.
(B) develop activities not carrying out the exploitation of more than one post of sales simultaneously. In the case of craft production, it empowers the Executive branch in the regulation authorizes exceptions in consideration of the type of activity, informing the General Assembly of the proceedings, in half-yearly form. 5 article. (Regime of fitness)-taxpayers who are included in the hypothesis to which preceding articles and are taxed by a different regime, may request the inclusion in the established regime of Monotributo Social MIDES. Banco de previsión Social, prior favourable report from the Ministry of Social development, shall authorize the inclusion in this scheme. 6 article. (Determination of the Monotributo Social MIDES).-the monthly amount of the Monotributo Social MIDES will result from applying the equivalent contribution to social security for business without employees, on the basis of a ficto salary of 5 BFC (five Fictas Bases of contribution). This amount will be due for each of the members of the subjects referred to in article 1 of this law. 7 article. (Fundraising and involvement of the tribute).-the tax will be collected by Banco de previsión Social, who will have the aspects relating to the form of payment, statement and perception thereof within a period of thirty days from the entry into force of this law. Notwithstanding, the Dirección General Impositiva will have the most extensive powers of Comptroller on contributors of Monotributo Social MIDES, for purposes of determining whether they meet the condition established in the literal to) of article 4 of this law. Article 8.-the tribute that is created by this law is exclusively for the months in which effective activity is recorded. These effects means that the high-activity occurs from the moment of the registration in the Bank of Social Welfare (BPS). The Agency establish an appropriate mechanism to facilitate the Declaration of suspension of activity and reset by the entrepreneurs. Equally, when it omits the payment of tribute for two consecutive months, the BPS shall of registration, informing the Ministry of Social development. Whatever the cause or proceeding that gave rise to the suspension in the registry, the subject may at any time be discharged again. If there is debt by concept of Social Monotributo MIDES, it must be cancelled as requirement to support the restart of activities, being able the BPS grant payment for this purpose facilities, in accordance with current regulations. The payment will be on a monthly basis, can the Executive branch set up payments with other periodicity according to the seasonal or seasonality of productive activity. Article 9.-Monotributo Social MIDES taxpayers must pay 25% (twenty five percent) during the first twelve months of registered activity, the following twelve months, a 50% (fifty per cent), for a further twelve months, 75% (seventy five percent) and from then on, 100% (one hundred percent) tribute. All of the respective proceeds will be destined to the payment of social security contributions collected by Banco de previsión Social and related to the activity of the subjects covered. Article 10.-Patients who opt for the present tax regime will have all the emerging rights of inclusion and affiliation to the social security system. The respective computable allocation for all purposes will be the equivalent to a ficto salary of 5 BFC (five Fictas Bases of contribution). Article 11.-Subjects included in this scheme will not bring to the national health fund, unless have the option to enter the integrated national system of health, in which case it must assume the cost corresponding. For the purposes of its implementation, the Executive branch shall regulate this article. Article 12.-Individuals who receive wage income, pensions or retirement, or register another activity such as occupational social measure, do not lose the benefits established in this law, provided that the household income which is below the poverty line referred to in article 1 of this law. If the subject recorded another employer activity must be closure previously to gain access to this scheme. The cost that might have the closure will not be any impediment to the registration as occupational social measure, nor will be what, if any, the debts by the previous employer activity. Article 13.-without prejudice to the exceptions to the obligation to document prepared by article 44 of Decree No. 597/988, of 21 September 1988, in the wording given by the article 1 of the Decree No. 388/992, of 17 August 1992, the subjects that concerned this law, duly registered and in activity, must be dispatched official proof of sale of goods or provision of services every time to perform any of these operations commercial. The cost of printing of the first one hundred proofs will be assumed by the Ministry of Social development. Article 14.-replace is the literal'), paragraph 3) article 33 of the TOCAF, which will be drafted in the following way: "(S') to acquire goods or services whose production or supply is carried out by a social cooperative properly accredited to the Ministry of Social development or a social occupational measure, up to the amount established for the abbreviated tender". Article 15.-The Ministry of Social development, when economically support enterprises registered as occupational social measure will assume the cost of the added value tax for purchases made with the referral credit. Article 16.-Expenses provided for in articles 13 and 15 of this law will be financed from the URU 06/19 program "Support to measure" when they need to run in 2011, and will be in charge of the budget of the part 15 Executive Unit 001 500 project 112 object of 299 spending program, for expenditures incurred from the year 2012 onwards. Article 17.-The Social Welfare Bank promotes the widest dissemination of this system of taxation, and sufficiently flexible mechanisms for the registration of these subjects, payment mechanisms, as well as statements which must be enabled. Article 18. (Scheme for controller)-apply in everything not oppose this law articles 79 to 83 of the law Nº 18.083, of December 27, 2006. Article 19.-replace the literal Q) of article 52 of the title 4 of the ordered text 1996, by the following: "Q) those included in the scheme of the Monotributo and the Monotributo Social measure". Article 20.-replace the literal K) of article 18 of the title 10 of the ordered text 1996, by the following: "K) (fruits, flowers and vegetables in their natural state, while at the same time meet the following conditions: i) the alienating taxpayers of income from economic activities and value-added taxes and is not included in the Monotributo regime or the regime of the Monotributo Social measure."
(ii) that the transfer is made to a final consumer. The disposals made to companies are not considered included in this concept". Article 21.-replaced the D) article 20 of title 10 of the ordered text 1996, by the following: "D) the Monotributo taxpayers (article 70 et seq. of law No. 18.083, of 27 December 2006) and taxpayers of the Monotributo Social measure". Article 22.-The references to the text ordered 1996 and the ordered text of accounting and financial management are considered to be made to the legal norms that give origin. Article 23.-The Ministry of Social development and Social Welfare Bank shall submit annually to the Parliament a report evaluation of the MIDES Social Monotributo as a tool for inclusion, during the first three years since its entry into force. Article 24.-This law shall become effective from the moment of its enactment, notwithstanding that the Executive branch shall have a period of sixty days for its regulation. Hall of sessions of the House of representatives, in Montevideo, December 14, 2011. LUIS LACALLE POU, President.
José Pedro Montero, Secretary. Ministry of economy and Finance Ministry of the INTERIOR, Ministry of Foreign Affairs Ministry of 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 23 December 2011. Met, acknowledge receipt, communicate, publish, and inserted into the national registry of laws and decrees, the law that creates the Monotributo Social MIDES and establishes its scope and application. JOSÉ MUJICA.
ELEUTERIO FERNÁNDEZ HUIDOBRO.
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