Law No. 14,100. NATIONAL RESOURCES OF RESOURCES
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INDEX

INCOME TAX

Items

1 ° to 8 ° Income Tax of the Physical Persons.
9 ° to 24. Tax on Industry and Commerce.

25 to 38. Tax on the Minimum Production of Agricultural Holdings.
Tax on the Distribution of Utilities.
39 to 45. a) Legal persons formed in the country.
46 to 53. (b) Private legal persons incorporated abroad.
54 to 57. Additional Taxes on Income Tax.
58 to 62. Derogations.

IMPOSITION ON CAPITAL

Articles
63 to 69. Heritage Tax.
70 to 72. Tax on Inheritance and Acsimited Acts 73. Imposed on the Company Limited and on Comandita by Shares.
74. Derogations.

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107. Tax on the Articles of Perfumery and Tocador.
109. Additional Tax on the Single Tax on the Bank's
.
110 to 111. Exemptions from the Single Tax to Banking Activity.
112 to 114. Unified Tribute.
115 to 127. Tribute by Seellos.
128 to 136. Tax on Contracts.
137 to 139. Rate of Records.
141 to 142. Timbre Judicial Power.

143. Rate of Registration Civil Status.
144. Derogations.
145. Tax on Passages.
146 to 147. Derogations.
148 to 158. General Standards.
159 to 199. Miscellaneous.



200 to 215. Pension and Pension Fund of University Professionals.
216 to 220. Rural Contribution.
221 to 226. Registration Certification Rate for Unica Vez.

LEGISLATIVE POWER.

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

DECREE:
RESOURCES
Article 1 °.
Substitute Article 23 (19) of
Law 12.804, dated 30 November 1960 and amending, as follows:

" The income for the installation, extension or renovation of movable property of the industrial equipment affected to the productive sky shall be exempt up to a maximum of 50% (50%) of the net income of the exercise, after deduction of amounts exonerated by application of Article 25.
The Percentage shall be up to a maximum of 20% (twenty percent) for the cost of building buildings for industrial activity. "

Article 2 °.
Substitute Article 10 (a) of Law 12.804, dated November 30, 1960 and amending, as follows:

a) 20% (twenty percent) on the gross income of urban and suburban buildings or 10% (ten percent) of rural buildings. "

Article 3 °.
Replace Article 30 of Law 12.804, dated 30 November 1960 and amending, by the following:

" Article 30. (Gross Income). -Constitute gross income of this Category, whatever its name or form of payment:

(a) the usual or accidental remuneration received in
or in kind and resulting from the exercise of jobs, posts, functions and other activities, with the exception of amounts received as a home established by
B) Retirement pensions, pensions, withdrawals and allowances to be served by a court judgment or a court-approved convention.
C) The retirement benefits granted by private institutions to be computed by a quarter in each fiscal year, from that in which they were
d) the usual or accidental remuneration received in respect of money or in kind, arising from the free exercise of the professions, the arts, trades or any other activity of a similar nature, as long as they are not included in the Industry and Commerce category.
E) Copyright.
F) The income derived from the activity of customs dispatchers, Quiniela Agents and exchange brokers will be included in this category.
G) The income derived from the activity of comionist, broker, representatives of factories of the exterior and The following shall be included in this category provided that the personal activity is the predominant production factor, except in the case of limited liability companies.
activities covered by Article 17 (A), where the income holder works personally, in the activity which originates them and provided that they do not exceed their capital, amount of sales, number of dependents or other indices, limits to be determined by regulation '.

Article 4 °.
Substitute Article 31 of Law 12.804, dated 30 November 1960 and amending, as follows:

" Article 31. (Net income). -To determine the net income, it shall be computed as deductions:
(A) Retirement contributions and other statutory social security discounts corresponding to the income of this category.
(B) For the income set out in paragraphs (D), (E), (f) and (G) of Article 30: 20% (20%) of gross income; however, the deduction of the actual expenditure necessary to obtain the income, duly documented, may be eligible.

Adopted a procedure, may not be varied by the term of five exercises, counting from the time the option was made inclusive.

C) For the income set out in the final paragraph of Article 30, the adjustment and calculation shall be made in accordance with the category of Industry and Commerce. "

Article 5 °.
Substitute Article 32 of Law 12.804, of 30 November 1960 and its amendments, as follows:
" Article 32. (Computation). -of the total net income of this category only the total income of the taxable person, the part exceeding two and a half times of the non-taxable minimum and deductions per dependent, corresponding to the provisions of the Article 36 ".

Article 6 °.
Substitute Article 41 of Law 12.804, dated 30 November 1960 and amending, as follows:

" Article 41. The Executive Branch shall annually fix non-taxable minima and deductions for family charges. The same will be adjusted according to the variations that occur in the cost of living index between October 19 and September 30 of the financial year, determined by the statistical services of the government. Executive ".

Article 7 °.
The amendments introduced by this Chapter shall govern the fiscal years initiated from 19 January 1972, with the exception of the provisions of Article 19 which shall apply to the exercises started from 19 January 1973.

Article 8 °.
For the 1972 Exercise the minimum non-taxable amount of the Income Tax of the Physical Persons in $425,000 (four hundred and twenty-five thousand pesos) and the deduction for family charges in $ 170,000 (one hundred and seventy thousand pesos) for each dependent.

Chapter II

INDUSTRY INCOME TAX
AND TRADE

Article 9 °.
(Structure). -Create an annual income tax on Uruguayan source income derived from activities included in the category of Industry and Commerce of the Income Tax of the Physical Persons.

Article 10.
(Net Rents taxed). -taxable income is considered to be determined in accordance with the rules governing the category of Industry and Commerce of the Income Tax of the Physical Persons.
In addition to the additional deduction provided for in Article 16, they shall be deductible the tax losses from previous years provided that no more than five years have elapsed since the loss occurred.

Item 11.
(Rate). -The tax rate shall be 15% (15%), without prejudice to the provisions of Article 14.

Article 12.
(Passive Subject). -companies with or without legal status and single-person companies, which carry out the taxable activities, shall be taxable persons.
It is considered to be a single-person undertaking which develops activities for profit, which are shown by the organization of capital and work through an economic-administrative unit.

Article 13.
(Exoneration). -The exonerations that the companies and entities shall enjoy by laws in force shall not apply for the income referred to in Article 9, as soon as they are not directly related to their specific purposes.

Article 14.
(Sobretase). -are subject to the payment of a 10% (10%) surcharge to be applied on the net income of the year, determined in accordance with Article 9 ° and consistent with this law:


A) Limited companies, even in formation, as of the date of the act of foundation or transformation in their case.
(B) Companies in the form of shares and in the share capital.
C) branches, agencies or establishments of legal persons incorporated abroad.

Item 15.
(Reg.). -The taxable persons referred to in Article 12 shall calculate and adjust all the income, in accordance with the rules governing the category Industry and Trade in the Income Tax of the Physical Persons, any other category, with the exception of of the taxed with the Minimum Production Tax of the Agricultural Holdings.

Article 16.
(Additional Deduotion). -for the purposes of determining the amount of the taxable amount, the profits definitively distributed in cash during the financial year may be deducted up to a maximum of 6% (6%) of the capital of the previous exercise, determined in accordance with the rules of the Heritage Tax.

In order to qualify for this benefit, a minimum of 20% (twenty per cent) of the total accounting profit of the financial year must be allocated to a reserve fund; for this purpose, the sums to be allocated to the training may be computed. reserves, whether legal, statutory or contractual.
The aforementioned reserve fund may not be subject to further distribution.

Legal persons incorporated abroad will enjoy the same benefit within the same limits and conditions, in relation to the profits that their branches or agencies installed in the country turn or credit to the parent company, provided that the country of origin of the company permits the deduction of the tax, which was not paid when making use of the said benefit.

The provisions of the foregoing paragraph shall apply to legal persons incorporated in the country, subsidiaries of foreign companies.

This provision shall apply for the determination of the taxable amount of the financial year in which profits are distributed, as from 19 January 1973.

Article 17.
(Determination). -The tax will be settled by affidavit of the taxpayer in the form and conditions laid down by the regulations.

Article 18.
(Control). -No commercial or industrial activity can be initiated without registration in the General Directorate of Imposito, providing the data it requires. If the activity is subject to authorisation, it must be established that the activity has been obtained. Taxpayers of this tax who make representations to any public office must prove that they have fulfilled the tax obligations by means of an annual certificate of validity that will be awarded by the Directorate.

Article 19.
(Solidarity liability). -The members of the personal companies or directors of the tax-payer companies in accordance with Article 12 shall be jointly and severally liable for the payment of the tax, as well as for their surcharge.

Article 20.
(Vigency). -The tax will begin to apply for exercises initiated from 19 January 1972.

Article 21.
(Emissions). -State that the referrals that the current legislation makes to the income taxes of the Industry and Commerce and to the companies of capital, are applicable, in the relevant, to this tax.

Article 22.
(Transitory). -for the purposes of determining the net income taxed, the losses of previous financial years not covered by the taxes referred to in the previous Article, as well as the reinvestment credits referred to in the third subparagraph of the Article 23 of Law 12.804, of 39 November 1960 and amending.

Article 23.
(Bonification). -The bonus set out in Article 39 of Law 13.123, dated 4 April 1963 and amending, will be governed by this tax.

Article 24.
Amend Inc. 29 of Art. 25 of Law 12.804, dated November 30, 1960, with the text given by Art. 29 of the Act 13,637, dated 21 December 1967, which will be worded as follows:

" The exoneration that is agreed will have a maximum period of ten years and will be able to reach up to the entire income if in addition to meeting the requirements of the previous paragraph, they conform to the following conditions:

a) Your products must be expressly stated to be
Uruguayan industry

(b) The products manufactured must meet characteristics of efficiency and quality according to the nature of the efficiency and quality according to the nature of the products. "


Chapter III

MINIMUM PRODUCTION TAX PAYABLE
FROM AGRICULTURAL HOLDINGS

Article 25.
Replace Article 57 of Law 13,695, of October 24, 1968, by the following:

" Article 57. Tax liabilities shall be taxable persons, family cores, undivided successions and companies for bearer shares authorised in accordance with Article 12 of Law 13,608, of 8 September of l967, holders of agricultural holdings.

When the owner of a holding is a company or condominium, the taxable persons shall be the shareholders, shareholders holding nominative or condomine shares, and the company or condominium shall be jointly and severally liable for its payment.

The ownership of the holding shall be presumed to be the responsibility of the owners of rural pregod, unless it is demonstrated in the form and with the limitations established by the regulation, which is carried out by other operators.

The following shall be liable for the tax,
until the declaration of heirs is executed.

For these purposes, the deceased shall proceed as if the deceased has not died, the settlement of the tax in accordance with the rules applicable to the deceased.

Executing the declaration of heirs will apply the rules regarding the condominium.

Family core will be the spouses not separated from bodies by court judgment and children under the age of eighteen.

Companies for shares referred to in this Article shall be taxable persons as of 19 October 1972. "

Article 26.
Add the following paragraph to Article 58 of Law 13,695, dated October 24, 1968:

" From the basic income of each unnueble may be deduced the extraordinary and collective losses, caused by force majeure, in the part not covered by indemnity or insurance, provided that the rules had been observed in force in the field of comptroller or eradication of pests and epizootic diseases, and when so established by the Executive Branch, determining the affected area and the amount of loss per hectare expressed in a percentage of the basic income, to be computed by the affected areas ".

Article 27.
Replace Article 61 of Law 13,695, of October 24, 1968, by the following:

" Article 61. (Rates). -On total income will be applied by progressive stagings, the following rates:

$

Hasta.........................1:000.000 28

From more de......................1:000.000a 2:000.000 33

"" ...................... 2:000.000a 4:000.000 38

"" ...................... 4:000.000a 6:000.000 44

"" ...................... 6:000.000a 8:000.000 50

"" ...................... 8:000.000 56

This scale corresponds to period 1967-1968 prices. "

Article 28.
Add to Article 58 of Law 13,695, of October 24, 1968, the following paragraph:
" As long as the circumstance provided for in Article 92 is determined, In addition, the areas declared unproductive in accordance with the rules laid down by the regulations will be excluded. The basic income of the first 200 hectares will result from multiplying the number of hectares by the country's average basic productivity or by the average basic income per hectare of the taxable person, whichever is the lower. "

Article 29.
Replace the text of article 74 of Law 13,695, of October 24, 1968, by the following:
" Article 74. Without prejudice to Article 73, in the event of a change in the variables determining the internal prices of agricultural products, the Executive Branch may fix an additional withholding by the exporter on the basis of the of physical volumes, not attributable to the tax created by Article 56 of this Law. The Central Bank of Uruguay will be retained on the occasion of the liquidation of the export operation. "

Article 30.
(Bonification). -Include the tax payable resulting from the liquidations of the Minimum Production Tax of the Agricultural Holdings, among the taxes reached by the bonus established in Article 39 of the Law 13.123, dated 4 April 1963 and amending.

Article 31.
Replace Article 64 of Law 13,695, of October 24, 1968, by the following:

" Article 64. (Structure of reinvestment). -Reinvestment the deduction of which is authorized or the previous article, must be carried out in fodder reserves certified by the Honorary Commission of the Agricultural Plan, fertilizers, seeds of permanent positions, afforestation, barbed wire, water or the write-downs on new agricultural machinery, acquired as from 19 October 1972. In the latter case, the amortisation shall be calculated on the basis of 20% (twenty per cent) per year, on the cost value revalued according to the coefficients to be fixed for the Category Industry and Trade in Income Tax.
Authorize the Executive Branch to:

A) Expand the list of deductible reinvestments.

B) Conditioning exemption to compliance with applicable technical standards.
C) Determine the percentages or proportions of the investment whose deduction is supported.
D) Set the form, amount and conditions of the deductible investments, depending on the geographical areas of the country or the qualities of the soil.

The effective implementation of the reinvestments must be proven in the way that the Executive Branch reglamates.

Reinvestment exceeding the limits laid down in Article 63 may be deducted in the following financial years within the same limits. '

Article 32.
(Vigency). -The provisions of Articles 25, 26, 28, 30 and 31 shall apply from the Financial Year 1971/72 inclusive. The fees laid down in Article 27 shall enter into force in the Fiscal Year 1 ° October 1972-30 September 1973.

Article 33.
(Transitional Regime). -suspend, for the financial year 1971/72, the system of credit imputation for withholding taxes as payment on account of the Tax on the Minimum Production of Agricultural Holdings, established by Articles 71 and 84 of the Law href=" /leyes/ley13695.htm"> 13,695, dated October 24, 1968, and modifying.

Article 34.
(Additional Retentions). -The sums withheld for such a concept, will be considered as additional holds of those provided for in article 74 of Law 13,695, of 24 October 1968 and amending.

Article 35.
(Affecting Social Forecast Bank). From the tax collection of the tax created by article 56 of Law 13,695, of 24 October 1968, 10% (ten percent) will be allocated to the Social Welfare Bank of Rural Workers.

Article 36.
(Affecting to the Central Council of Family Assignments). -From the tax collection of the tax created by article 56 of Law 13,695, of 24 October 1968, will be allocated 1.75% (one with seventy five percent) to the Central Council of Family Assignments.

Chapter IV

EXTRAORDINARY REINVESTMENT

Article 37.
(Structure). -For the tax year 1971/72, the taxable person may deduct up to 10% (10%) of the tax paid for the tax on the Minimum Production of Agricultural Holdings, as an extraordinary reinvestment, provided that destine the sum resulting from the realization of investments in refrigeration companies whose property belongs entirely to agricultural producers or partially to the State.

Article 38.
(Conditions). -For the purposes indicated in the previous article, the Executive Branch shall regulate the form, manner and time limits in which investments are to be made.

Chapter V

UTILITIES DISTRIBUTION

PART 1-Legal persons in the country

Article 39.
(Distribution of dividends or utilities). -The beneficiaries of dividends or profits distributed by public limited companies and shares, in the share capital, will pay the Income Tax, by way of retention, when their capital will be represented by
provisions of Articles 41, 42 and 43 apply to distributions made by the persons referred to in the preceding paragraph.

Article 40.
(Obligations interests). -The beneficiaries of interest on the bearer's obligations will tax the Income Tax in the same way as the one set out in the previous article.



Article 41.
(Dividends or taxed utilities). -dividends or profits which the legal persons referred to in Article 39 distribute in money or in kind to their shareholders and other beneficiaries shall be considered to be wholly taxed at the origin of the funds with which they are make the payment, even if it comes from foreign source income, exempt income, reserves, without the date of its incorporation, except in the proportional portion corresponding to distributed utilities, exonerated according to the Article 15 of Law 12.804, of 30 of November 1960 and amending.

No tax shall be paid when dividends are distributed in shares, except in the case provided for in Article 43.

Article 42.
(Dividends or utilities in kind). -When dividends or profits are distributed in kind, the goods awarded will be computed by the sale price in the market, which will be determined in the way that the regulation establishes.

Also, when the distribution is made by the delivery of goods whose disposal would have resulted in computable results, according to the rules of the Income Tax of Industry and Commerce, the difference between the sale price in place of such goods and their tax value, shall be the benefit of the tax referred to above, in the year in which the distribution is made.

Article 43.
(Action Rescue). -By way of derogation from the second paragraph of Article 41, the dividends in shares shall be subject to the Income Tax when their distribution occurs within two years of the redemption of shares. It shall constitute a dividend on the amount of the ransoms or the stock dividend, whichever is the lower.

When equity bailouts are performed within two years of the distribution of dividends in shares, the amount of the ransom or the amount of the dividends, whichever is lower, shall be income.

Article 44.
(Retention rate). -The deductions provided for in Articles 39 and 40 shall be made at the rate of 25% (25%).

The beneficiaries to whom they would have been practiced. -stress, will not compute dividends, utilities or intere-
ses to be retained, to determine their taxed income.
The retention made shall be of a final payment.

Article 45.
(Retention Agents). -the legal persons referred to in Article 39 and the entities which pay or credit interest on bearer bonds issued by them, shall retain and pay the tax laid down in the preceding article, in the form and conditions to determine the regulations.

PART 2-Private legal persons incorporated abroad

Article 46.
Private legal entities incorporated abroad will pay a tax on Uruguayan source income via a withholding tax.

Article 47.
(Foreign entities). -For the purposes of the application of the provisions of this Chapter, it is presumed that the entities incorporated abroad are legal persons in private law, without admitting proof to the contrary.

Item 48.
(Rents taxed). -The income of legal persons governed by private law incorporated abroad, who acted in the country by means of branch, agency or establishment, shall be determined in accordance with the provisions of the category Industry and Trade in the Tax to the Income of the Physical Persons.
The income of taxable persons who do not act by means of a branch, agency or establishment shall be determined by applying the rules in force for the income of natural persons, whether real or fictions.

Article 49.
(Rates). -The tax rate for the taxable persons referred to in paragraph 19 of the previous article shall be 25% (25%).
The taxable persons of paragraph 29 of the previous article shall pay 44% (forty-four percent), except for income made up of: dividends of nominative shares, profits of capital shares and interest on nominative obligations, in which case the rate shall be 25 (25%).

Article 50.
(Retention Agents). -branches, agencies or establishments of legal persons governed by private law incorporated abroad, shall retain or verify the tax at the time when they are rotated or credited to the parent.

Those who pay or credit rents, directly or indirectly, real or fiche to legal persons incorporated abroad, shall withhold and pour the tax.

The regulations will fix the phonna and conditions in which the retention will be redone.

The retention made will be final.

Article 51.
(Obligations). -Article 46 legal persons who pay interest from the Uruguayan source of bearer obligations issued by them shall be subject to the provisions of Article 40.

Item 52.
(Exemptions). -are exempt from the tax laid down in Article 46.

A) Cultural or teaching institutions as well as
sports federations or associations or institutions.

B) The official agencies of foreign countries, on condition of reciprocity and the international organizations to which the Uruguay is affiliated.

C) Income from services, advances or loans to banks of plaza authorized to operate on changes, made by credit institutions incorporated abroad that do not act through their branches, agencies or establishments in the country.

D) The income derived from pregod or holdings reached by the Production Tax on the Demotable of Agricultural Holdings, on the part taxed by that tax.

Article 53.
(Vigency). -The provisions of this Chapter shall apply from 1 January 1973.

The branches, agencies or establishments in the country of legal persons incorporated abroad, must practice the retention on the orders of income generated from 1 ° January 1964, as long as they have not been (a) the tax to be imposed which is repealed by Article 60.

Chapter VI

ADDITIONAL


Article 54.
Create for a single time an additional 50% (fifty percent) on the Income Tax of the Physical Persons that corresponded to the calendar year 1971, being obligated to pay the same taxpayers and tax officials, or their successors on a universal basis.

Article 55.
They will be exempt from the payment of the additional provided in the previous article, those taxpayers who had to liquidate the Income Tax of the Physical Persons of the year 1971, applying exclusively the first scale of the tax.

Article 56.
Create for a single time an additional 50% (fifty percent) on the Income Taxes of the Capital Companies and the Industry and Commerce Rents and their additional corresponding settlement for the Economic Exercise closed in fiscal year 1971.

Article 57.
The additional taxes created in this chapter, will be collected during the year 1973 by the Directorate General Impositivo in the form and conditions determined by the Executive Branch and its payment in time shall enjoy the allowance provided for in Article 39 of Law 13.123of 4 April 1963 and amending.

Chapter VII

DEROGATIONS

Article 58.
Deroganse the incites 2 ° and 3 ° of the article 4 ° of Law 12.804, of 30 November 1960 and amending.

Article 59.
Deroganse Articles 102, 103, 104, 105, 106, 108, and 110 of Law 12.804, of 30 November 1960, its Amending and Amending and Article 37 of the Act 13,637, dated 21 December 1967 (Industry and Commerce Income Tax).

Article 60.
Deroganse points 1 ° to 16 of article 29 of Law 13.319, of 28 December 1964 and amending, (Tax on the Rights of Capital Societies).

Article 61.
The derogations provided for in Articles 59 and 60 shall be effective from the validity of the taxes set out in Chapters II and V of Section I.

Article 62.
Derogase Article 11 of the budget modifications approved by Article 1 of Law 13,420, dated 2 December 1965 and amending, as of 1 ° January 1973 (Tax on Commissions).

Article 63.
Substitute Article 49 (C) of Law 13,637, dated December 21, 1967, as follows:

" C) The promotional seller will compute the balance to be charged updated by the corresponding discount according to Law 8,733, dated June 17, 1931; the buyer promitor will compute the tax value of the property determined in accordance with the preceding paragraphs as appropriate ".

Article 64.
Set at 80% (eighty percent) the percentage referred to in Article 49 (F) of Law 13,637, dated December 21, 1967.

Article 65.
Substitute Article 51 (1) of Law 13,637, dated December 21, 1967, as follows:

" The assets of legal persons and assets for commercial or industrial exploitation shall be covered by the rules governing the category of Industry and Trade in the Income Tax of Persons Physical ".

Article 66.
The debts arising from the acquisition of immovable property with mortgages and the balances payable for purchase of immovable property in instalments may be deducted as soon as they do not exceed the taxable value of the property taxed or promised in purchase. The same rule shall apply to debts secured by garments.

When the mortgage creditor or the seller is a public entity authorized by the law to realign its claims, the amount due may be deducted that does not exceed the taxable value of the good plus 20% (twenty percent).

Article 67.
Substitute Article 55 of Law 13,637, dated 21 December 1967 and Amending, as follows:

" Article 55. (Rates). -Tax rates will be applied for progressive stagings on the estate taxed according to the following scale:
(l) Natural persons, family cores and succession-
non-visas:%

A) For up to once the non-taxable minimum of the taxable person ................................ 0.60
B) For more than once and up to three times .... 1.00
C) For more than three times and up to six times .... 1.30
D) For more than six times and up to 10 times .... 1.70
E) For more than ten times and up to fifteen times 2.00
F) For more than 15 times and up to twenty times 2.40
G) For the surplus ......................... 2.70
2) Legal persons for the part of their assets gravado ......................... 2.00
3 )Bank accounts with an impersonal name, debt securities or debt securities, savings certificates and other similar securities issued to the bearer ............................... 3. 00 "

Article 68.
Natural persons, family cores, successions, indivisas and legal persons incorporated abroad, may compute as a liability, for the purposes of the settlement of the Heritage Tax, the duly documented debts, those whose existence is justified and those that are maintained with state, parastate or municipal entities.

Article 69.
The amendments introduced by this law to the Heritage Tax shall be valid from the Exercises closed on 31 December 1972, inclusive.

Chapter II

INHERITANCE TAX AND SIMILAR ACTS

Article 70.
Substitute Article 13 (1) of Law 13695, of 24 October 1968, by the following:
" When in the mass of goods reached by this tax, exist agricultural holdings, including 80% (80%) of the tax value of the immovable property, as a substitute value for the movable and semi-movable property of the holding ".

Article 71.
Substitute Article 14 (B) of Law 13,695, of October 24, 1968, by the following:
" B) The rights of the buyer promise, by the value
property tax in accordance with Article 10 ".

Article 72.
Replace Article 24 of Law 13,695, of October 24, 1968, by the following:

" Article 24. (limits of dedution). -debts secured by mortgages and balances payable for purchase of immovable property in instalments, may be deducted as soon as they do not exceed the taxable value of the goods taxed or promised. The same rule shall apply to debts secured by garments.

When the mortgage creditor or the seller is a public entity authorized by the law to realign its claims, the amount due may be deducted that does not exceed the taxable value of the good plus 20% (twenty percent) ".

Chapter III

TAX ON PUBLIC LIMITED LIABILITY COMPANIES, AND ON SHARES

Article 73.
Substitute Article 234 of Law 13,637, dated December 21, 1967, as follows:

" Article 234. Public limited liability companies and shares must obtain an annual certificate containing all the information identifying them as well as their
legal representatives
The issue of the certificate of The tax will be taxed at $250,000 (two hundred and fifty thousand pesos).
The tax will be $I0O.OOO (one hundred thousand pesos) when it comes to anonymous companies that, as of December 31, 1972, are holders of a single building whose number of housing units is not less than three and its statutes grant to the
The companies required to obtain the aforementioned certificate will not be able to conduct any management before state or para-state bodies without exhibiting such a document. "

Chapter IV

DEROGATIONS

Article 74.
Derogase Article 76 (4) of Law 13,782, dated November 3, 1969.

Article 75.
(General Characters). -Modify the Sales and Services Tax created by Law 13,637of 21 December 1967, which, under the name "Value Added Tax", will tax the internal circulation of goods, the provision of services within the national territory and the introduction of goods into the country, in accordance with the regime established in this law.

Article 76.
(Definitions). -
(a) The movement of goods shall mean any transaction for a consideration which is intended to deliver goods with the transfer of the right of ownership or which is given the right of the right to provide the right to dispose of them as if they were owner. In this case they are among others, the purchase sales, the permutas, the disposals of goods, the expropriations, the leases of works with the delivery of materials, the contracts of promise with transfer of the possession, any out the the procedure used for the execution of such acts. The following shall be treated in the same way as supplies for consideration, affections to private use by the owners or partners of an undertaking, of the goods of this company.
B) For services, any provision for consideration shall be deemed to be onerous, without constituting disposal, provide the other party with an advantage or benefit which constitutes the cause of the consideration. In this case they are among others, the leases of things, services and works without the delivery of materials, the concessions of use of intangible goods, such as trademarks and patents, insurance and reinsurance, transport, loans and financings, bonds and guarantees, the intermediary activity, such as that carried out by the commission, the auxiliary trade agents, the banks and the heads of state in general
definitive
of the good to the internal market.

Item 77.
(Special Import Regime). -For imports only the following operations will be taxed:

A) Affecting to use). -Imports
directly by taxpayers, of goods intended for their own use, except in the case of industrial machines, their accessories and accessories.
The processing of materials shall not be considered to be affected premiums and other products.
B) (Imports by third parties). -The imports of the area-
used by third parties in the name of the third party but by others, whether the principal, the taxpayer or not.
C) (Imports by non-contributors). -Imports made directly by persons who are not taxpayers of any kind, except in the case of goods which have affected their personal use prior to importation. In the case provided for in this paragraph, the tax shall be final and shall be settled without any deduction.

Article 78.
(taxable matter). -the taxable amount shall be constituted by the consideration corresponding to the delivery of the goods or the supply of the service or the value of the goods imported. In all cases, the amount of other charges affecting the operation shall be included, with the exception of the fuels in which the calculated taxes on the sale price shall not be included.
Item 79.
(Tax to invoice). -
A) In the case of delivery of goods and services of
services the respective fees shall be applied on the total net amount contracted or invoiced. The resulting amount will be included separately in the invoice or equivalent document, unless the Admiseration expressly authorizes or expressly provides for its incorporation into the
price.
In the case of the retail price of the product, the retail price of the product will be sold to the public at the same time as the price of the tax. ensure the imposition of the value added at each stage. If this price is not officially fixed, the Executive Branch shall establish the percentage to be added to the retail price, to which effect it shall take into account the characteristics of the marketing of the various goods and the records
B) In imports the fees will be applied on the Cif cost plus surcharges or any other currency lien.
If the import will be made in own name and for hire, the fees will be added amounts corresponding to the taxes on the import, the provents port and a percentage of 100% (one hundred percent) on the total of the preceding amounts.
The same procedure will be followed on imports of goods made by non-contributors, in which case the additional percentage will be 30% (thirty percent)

Item 80.
(Tax Clearance). -the tax paid on the basis of the total of the taxes as laid down in the previous article, deconging the taxes corresponding to the facts referred to in the final article 81.
deduce:

The tax for purchases of goods and services acquired by the taxable person, documented in the form set out in Article 79 (A).

The tax paid when importing goods by the importer or the principal if applicable.

In the cases provided for in the preceding paragraphs it will be required that such taxes come from goods or services that directly or indirectly integrate the cost of goods and services intended for taxable transactions.

Where taxable and exempt transactions are carried out at the same time, the deduction of the tax on goods and services not intended exclusively for one or more other goods shall be made in the proportion corresponding to the amount of the transactions taxed.
In the case of exports, the tax corresponding to the goods and services that integrate, directly or indirectly, the cost of the exported product may be deducted; if this concept results in a credit for the exporter, it will be returned or imputed to the payment of other taxes in the manner determined by the Executive Branch, (a) which is empowered to adopt other procedures for the calculation of such credit.
In the case of used motor vehicles, the last acquisition of which is not taxed, the tax shall be settled on the value added in that stage. In the case of the collecting office, where the purchase price is not proved to be proven by the respective documentation or when the purchase has been made to a non-taxpayer, the Executive Branch may fix the estimated percentages of the value added at the stage taxed.
The General Tax Directorate, at the request of the taxpayer, may grant special tax settlement procedures, which must be published and which may be eligible for payment, prior to the acceptance of the Office, the taxpayers who are in the Office situation.

Article 81.
(Configuring the taxed fact). -The taxed fact is considered to be configured, when the contract or equivalent act is carried out by the delivery or the introduction of the goods or the provision of the services.

The supply of goods and services shall be presumed to be made on the date of the respective invoice, without prejudice to the powers of the Administration to fix the same, where there is omission, anticipation or delay in the
Regardless of the previous regime, the Administration may, in general, authorize in all operations of the taxpayer, the determination of the tax on the basis of the date of the contracts.
In all cases in which the consideration is not made in whole or in part by insolvency of the debtor, prescription, judicial mandate, termination of the contract, return of goods, bonus, discounts or subsequent adjustment of price or for any other cause outside the will of the taxpayer, this will have the right to the deduction of invoiced tax.
Item 82.
(Territorial). -the supply of goods and services carried out on the national territory and the actual introduction of goods shall be taxed, irrespective of where the contract has been concluded and the domicile, residence or the nationality of those involved in the operations and exports of goods and services shall not be the same even if the operations have a beginning of execution in the national territory.
The export of the services shall be justified in the form that the Executive Branch establishes in each case.

Item 83.
(Passive Subject). -They will be contributors:
(a) Those who carry out the acts taxed in the course of the activities covered by the Tax on Industry and Commerce.
(b) Commissions, customs dispatchers and auxiliary trade agents, excluding factors and
c) The Autonomous Authorities and Decentralized Services that integrate the industrial and commercial domain of the State.
d) Those who introduce taxed goods into the country and are not included in the preceding paragraphs.

Facultate the Executive Branch to fix the date from which the taxpayers mentioned in paragraph c will be taxed), as well as to determine the entities that will tax the lien.

Article 84.
(Rates). -Set the following rates:
A) Basic 14% (fourteen percent).
B) Minimum 5% (five percent).

Article 85.
(Rate Modification). -Where the derogation from the Member State Tax referred to in Article 115 is made, the fees laid down in the preceding Article shall be 16% (16%) and 6% (6%) respectively.

Article 86.
(Minimum rate). -The operations relating to the following goods and services shall be subject to this fee:
A) edible oils, rice, cereal flour and by-products of their milling, cream of milk, bread, common biscuit, pasta and noodles, vinegar, salt for use domestic, sugar, coffee, yerba, common soap, edible fats, cheeses and fmca beef.

B) pine wood Brazil, national woods, agglomerated national woods for construction, stones, pedregulo, sand, Portland cement, cales, mortars, iron round bars for reinforced concrete, bricks, blocks, bovels, ticholos, weavers, tiles, platelets, earth, filling-in, windows, doors, exterior closures, floors, plates, certs and ducts (woodworking, iron and aluminium), hydrofuges, asphalts, fabric Asphaltic, flat sheets and fibercement tanks, fluted sheets for Roof coverings of iron, zinc, aluminium, fibre-cement and other materials, gutters, umbrellas, umbrellas and the like, sanitary appliances and articles for bathrooms and kitchen, prefabricated cement, concrete and plaster articles for the construction, graving and passing keys, galvanized iron, cast iron, lead, copper, stoneware, fibre cement and its accessories, plastic for use in the construction and profiles of iron and aluminium, flat glass of use Current in the construction, piques, poles and wire fabrics for fencing, Soft galvanized iron wire, barbed wire and oval steel wire, iron in bars for metal carpentry, iron bars, iron bars, iron, tiles, tiles, tiles and tiles.

C) Medicines and proprietary medicinal products.

D) Fertilizers in the stages not reached by the existing exonerations, products intended to combat the pests of livestock and agriculture and balanced rations destined for animal feed.

E) Naftas, kerosene, gas oil of all kinds, diesel-oil, fuel oil, water, solvents, asphalts, supergas, (propane and butane liquefies), greases and lubricating oils, gas, firewood, charcoal and carbonilla.

Non-alcoholic beverages made from Uruguayan fruit juices containing at least the% (ten percent) of fruit juice, natural Uruguayan fruit juices, concentrated or subjected to industrial process and malts.

Insurance and reinsurance services.

Services provided by companies: construction in charge of contractors and subcontractors, analysis of the inicOs, transport of milk, insurance agents, hotels and restaurants.

I) Alcoholic beverages, canes and staples, denatured alcohol for fuels, heating, motor force, lighting and clinical uses, alcohols for perfumery, liquor store, manufacture of proprietary medicinal products and lead wines common, fine, licorous, special and verinouth, alcohols for galenic and opoterapic use and wine alcohols.
The Executive Branch by decree founded and giving account to the General Assembly, will complement the previous list with other articles that by its characteristics are substitutes for the statements.

Item 87.
(Exonerations). -Exonerate:
l) The alienation of:

A) Agricultural products and fruits of the country in their natural state.
B) Foreign currency, securities and cedulas, public and private and transferable securities of similar nature.

C) Real Estate
(d) Tickets, tickets and other documents relating to games and bets.
E) Cefunes of credits.
F) Agricultural machines, their accessories and spare parts. This exoneration will take effect when the Executive Branch grants it.
G) Diaries, newspapers, magazines, books and brochures of a literary, scientific, artistic, educational and educational character. The Executive Branch shall determine the payroll of items within the educational material.
H) Tabacos, cigars and cighammers-
I) Fresh meat, excluding bovine.

J) Common wines.
K) Pasterized milk.

2) The following services prstations:

A) Passenger and correspondence transport.
B) Interest in public and private securities and bank deposits.
C) Leasing of buildings.
D) Oil refining.
E) The remuneration collected by the sealing agents and stamp agents and agents-and corredores of the National Directorate of Lotteries and Quiriiielas.
F) The remuneration of the State Insurance Bank,

) the operations carried out by the taxable persons created by the tax created by Article 33 of the Law 13.420, dated 2 December 1965 and modifying.
I) Water and power supply.

3) Imports of:
A) Agricultural machines, their accessories and spare parts. This exoneration will take effect when the Executive Branch grants it.

B) The omnibus, its accessories, spare parts and the chassis to be loaded for the collective transport of passengers, in the form and conditions established by the Executive Branch.

Article 88.
Generic tax exonerations established in favor of certain entities or activities, as well as those specifically agreed for the Sales and Services tax are hereby repealed. the Value Added Tax, except in the following cases:
A) Institutions within the meaning of Article 134 of Law 12.802of 30 November 1960 and complementary,

Article 113 of Law 13,782of 3 November 1969 and Article 495 of Law 13,892of 19 October 1970.
B) Companies carrying out activities covered by the Act Law 13,833, dated December 29, 1969 (Pesquera Industry).

(C) The industries referred to in Article 437 of Law 13,892of 19 October 1970 (Industry of P'ertilizantes).
D) The citrus farms referred to in the Act 13,930, dated 31 December 1970 (Plan Citricola). ,

E) The companies referred to in Article 71 > of Law 11,073of 24 June 1948 (Investment Financial Companies).

F) Companies covered by Law 9,977of 5 December 1940 and Amending (National Aviation).

G) Sanatoriums included in article 57 of Law 14,057, of February 3, 1972.
H> Contributors comprised of the @ibuto
Unified
regime.

The exonerations set forth in the preceding paragraphs will not reach-the facts taxed by this law that do not directly relate to the exonerated spin.

Item 89.
(Collection). -The Eeiecutivo Power will regulate the way and time of the tax collection, being able to require in the course of the fiscal year payments on account of it. calculated on the basis of the taxable income of the financial year. of the tax which would have been taxed. In the case of iMDortations the tax shall be in the form and conditions laid down by the regulations.


Article 90.
(Documentation). -taxable transactions must be entered on the basis of invoices or ballots, which must be numbered (-------------------------------------------------------------------------------- serv,@iOS DTC,,; tados. the date. amount of the operation and amount of the iml) uesto enrrpc; D (, nrl;. (a) in accordance with Article 79
A) of Article 79.
The power of the Eeiecutivo by regulatory means may be the
other formalities and conditions to be met by invoices or ballots for better control of the tax. Where the turn or nature of the activities makes it impossible, in the opinion of the Office of the Recauder, the detailed documentation may be accepted or set up special forms of documentation. In this case, the provisions of the incisc > end of article 80 are applicable.
Failure to comply with the provisions of this article will set up fraud, unless otherwise proved.

Item 91.
(Accounting Registrant). -Regulations may impose on taxpayers the use of special books or registers or appropriate forms of accounting.

Article 92.
(Market Transport). -Facultate to the Executive Branch to establish the obligation for all goods taxed by this tax to circulate in the country, to be accompanied by their corresponding invoice, reference or equivalent document.

When you make use of this faculty, you can establish that the merchandise that circulates without its corresponding documentation is considered to be in violation and sanctioned with the comiso.

Item 93.
(Property Identification). -The Executive Branch shall be empowered to provide that the goods whose placing on the market is taxed by the Value Added Tax are identified, with signs such as stamps, marks, stamps or other similar stamps that may be applied on the occasion of the importation, manufacture or re-routing of such goods, in the form and conditions laid down by the rules. You may also have the identification of the goods in existence.
When the Executive Branch exercises the power agreed upon in the preceding paragraph, it shall set a time limit, which shall not be less than sixty days, for the goods to be determined by the Executive Branch. identified with the signs you establish.
From the validity of the identification regime, the goods will be considered to be in violation for the sole circumstance of lacking the corresponding signs.
The violation will be sanctioned with a fine equivalent to twice the tax defrauded, where appropriate, Moreover, the comiso of the good in violation is also decreed. This is without prejudice to the payment of the corresponding tax, which shall be determined on the basis of the selling price to the general public in the place of the infringement.
Item 94.
(Cuota). -The taxable persons of this tax, who would have been taxpayers of the sales and services taxes or of the Gross Inputs, will pay at least, during the year 1973, the quota in force in the immediate month preceding that of the effective application of the new increased regime for the former by 40% (forty per cent) and 50% (fifty per cent) for the latter.

Article 95.
(Certificates). -the disposal, liquidation, closure or merger of establishments shall not be allowed without the prior obtaining of a certificate issued by the Office of the Recauder, stating that the holder or the holders of the certificate do not owe this tax or, by way of sufficient guarantee, have been granted time for their payment.
The same prior certificate must obtain the companies holding companies in case of partial dissolution, Iiquidation or merger.
The omission of this requirement implies, full right, the acquirer's solidarity with respect to the tax liability of the enajenante to the date of the operation.

Article 96.
(Bonification). -The bonus set out in Article 39 of Law 13.123of 4 April 1963 and its amendments shall be governed by this tax.

Article 97.
(Vigency). -The provisions of this Chapter shall apply from 19 January 1973.

Chapter II

Article 98.
Substitute Article 39 of Law 13,241, of January 31, 1964 and Amending, by the following:

-Article 39. Create a tax of $10,000 (ten thousand pesos) per unit, which will tax the importation of television image tubes, and glass bulbs and/or their parts, to the manufacture thereof, suitable for their further transformation into tubes of image television, in any case, the status of the processing, whether they are introduced in isolation, integrating a television apparatus, or jointly with parts thereof. The tax shall be paid by the importer or by the importer or by whom the goods are entered into the country, together with the customs clearance.
The Office shall return the tax in IOS Cases of breakages duly documented in the manner determined by the regulations.

The manufacture of television image bulbs and tubes and the industrial import of bulbs and/or their parts for such manufacture shall be exempt when intended for export.

In this case, the tax shall be entered unless sufficient security is provided in the form established by the regulation; the consignment or guarantees shall be released after the export has been documented. "

Article 99.
Substitute Article 133 of Law 13,637, dated 21 December 1967, with the amendment established by Article 43 of the Act 13,782, dated 3 November 1969, for the following:

"Article 133" Set the internal taxes to the cane and the grappa at $56 (fifty-six pesos) for each half-litre or fraction, and 70% (seventy percent) of the selling price. "

Article 100.
Substitute @icle 134 of Law 13,637, dated 21 December 1967, with the amendment established by Article 44 of the Act 13,782, dated 3 November 1969, l: >or the following:

"Article 134". (Alcoholic Beverages). -To apply the linings to imported and national alcoholic beverages, except cane and grappa in the following:

A) Alcoholic beverages above 409 will pay $70 (seventy pesos) per half a liter or fraction.
B) Alcoholic beverages of more than 309 and up to 409 will pay $60 (sixty pesos) per half a liter or fraction.
C) Drinks Spirits up to 309 will pay $50 (fifty pesos) for every half a litre or fraction.
The alcoholic beverages included in the preceding incites will pay 70% (seventy percent) of the selling price. "

Article 101.
Substitute Article 132 of Law 13,637, dated December 21, 1967, as follows:

" Article 132. The internal consumption tax on tobacco, cigarettes and cigarettes is fixed as follows:
I) Leaf cigarettes:
(a) Habans and/or manufactured tobacco "habano" abo-
shall be 67% (sixty-seven percent) of their selling price to the public.
(B) No habanos shall pay 42% (cuaxenta and two percent) of their selling price to the public.
(II) Cigarettes and tabacos:

Cigarettes and tobaccos will pay 57% (fifty-seven percent) of their selling price to the public.
Manufactured tobacco products from land border departments will pay 40% (forty percent) of their sales.
when the total repeal of the stamp tribute is effective, the expected rate of 57% (fifty-seven percent) will become 58% (fifty-eight percent). "

Article 102.
Substitute Article 49 of Law 13,782, dated 3 November 1969, as follows:

"Article 49" Set the internal tax that taxes common wines at $10 (ten pesos per liter or fractionArticle 103.
Substitute Article 140 of Law 13,637, of 21 December 1967 and Amending, by the following:

" Article 140. Pijase the internal tax on fine, licorous, special wines, at $60 (sixty pesos) per litre or fraction and vermouth wines at $120 (one hundred and twenty $60.00 (sixty pesos) per litre or fraction. "

Article 104.
Substitute Article 137 of Law 13,637, dated 21 December 1967 and Amending, as follows:

"Articulco" 137. Set the internal tax to Sidra at 60.00 (sixty pesos) per litre or fraction. "

Article 105.
Substitute Article 139 of Law 13,637, dated 21 December 1967 and Amending, as follows:

"Article 139". Fix the internal tax on dry wines in 60.00 (sixty pesos) per litre or fraction ".

Article 106.
Substitute Article 141 of Law 13,637, dated 21 December 1967 and Amending, as follows:

" Article 141. Fix the internal tax on champagne and sparkling wines at $6 {) .00 (sixty pesos) per litre or fraction. "

Article 107.
Substitute Article 143 of Law 13,637, dated December 21, 1967, as follows:

" Article 143. Fix the internal tax on the periumery and toiletries items listed in the following form:

A) Brillantines and fixers, facial powders (compact or not), lipsticks, depilatories, beauty and cleaning creams, nail polishes, children's oils, hair tonics and lations, will pay $50.00 (fifty pesos) per unit;

B) Shaver machines of any kind, brushes for nails, wigs and prostizos of human and/or artificial hair, artificial nails, artificial pests, extracts, aerosols, hair tinctures, shadows, colours, eyeliners, Tellers, liquid spray fixers, cosmetics for pestings, pencils for reeds, shades, eye ointments and hair bleaching, will pay $100.00 (one hundred pesos) per unit. All other articles of perfumery and toilet not included in the above, will be taxed with $100.00 (one hundred pesos) per unit, except soaps of to-boat soaps and shaving creams, shaving brushes, toothpaste, brushes for teeth, colony waters, deodorants and antisweorals, talc, POlvo for the body, and shampoos. "

Article 108.
The Executive Branch will adjust the fixed internal taxes annually, depending on the variations that occur in the cost of living index determined by the statistical services of the Power, rounding up to the top ten the resulting figures.
These adjustments will take effect in the immediate month following the date the relevant resolution is adopted.

Article 109.
Create an additional tax on the single tax on bank activity, 2 @ (two per thousand) monthly that will tax the loans and guarantees granted by the taxable persons referred to in Article 33 of the Law 13,420, of 2 December 1965 and amending.
This additional shall be settled in the same manner and conditions as the single tax on banking activity and shall not be transferred.

Article 110.
The loans and guarantees arising from the operations in accordance with points 19, 39 and 49 of the second paragraph of the resolution of the Central Bank of Uruguay, communicated by Circular N9 394 of 23 August of 1972, provided that the same complies with the provisions of that resolution and 1 ,a respective operating modality, shall be exempt from the tax established by Article 32 of Law 13,420, of 2 December 1965 and its amendments.

Article 111.
Facultate the Executive Branch to exonerate the single tax on banking activity, Created by Article 32 of Law 13,420, dated 2 December 1965 and its
a) amending Regulation (EC) No 99/96 of the European Parliament and of the Council of 1 July 2001 on the establishment of the European Economic Community
Chapter III
UNIFIED TRIBUTE

Article 112.
Substitute Article 118 of Law 13,637, dated December 21, 1967, as follows:
" Article 118. On the taxable amount referred to in the previous Article, the following charges shall apply:

A) 10% to revenue from sales of mer-
cads and services in the Value Added Tax are taxed at the base rate;

B) 5% to income from sales of goods and/or services that in the Value Added Tax are taxed at the minimum rate;

C) 2% to income from sales of goods and/or services that are exempt from the Value Added Tax.

The resulting amount may be deducted from 5-0% (fifty percent) of the amount corresponding to the Value Added Tax included in the invoices for the purchase of goods and services acquired in the financial year by the taxable person, who make up the cost of goods for sale and services to be taxed by the Unified Tax.

The amount to be deducted will not be able to exceed the tax initially determined. "

Article 113.
Add to @icle 124 of Law 13,637, dated December 21, 1967, the following incites:

" In the settlement of the tax, the fractions corresponding to each quota will be rounded up to the immediate multiple of $500.00 (five hundred pesos) that corresponds to the tax to be paid in the total amount of the quotas! determined.

The fees for facilities for arrears will not be understood in precedence. "

Article 114.
(Liquidation Exercise 1973). -For the liquidation of the tax for the year 1973, the provisions laid down in Article 112 (a), (b) and (c) shall apply, as if the value added tax had been in force during 1972.

Taxpayers will be able to deduct an amount equal to 10% (ten percent) of the duly documented purchases, replacing the regime established in the final article 112.

In no case shall the deduction exceed 50% (fifty per cent) of the tax resulting from the application of the fees set out in paragraphs (a), (b) and (c) of that Article.
The Executive Branch in cases where the the marketing margin may justify it, the fees may be reduced from paragraphs (a) and (b) to the lffiute as set out in paragraph (c).

The taxpayers of the Unified Tax will be able to request from the Tax Office their elimination from the tax payer register referred to when their administrative and accounting organization is the necessary background for the settlement of the taxes on the Value Added and the Industry and Commerce.

If such a request is approved and from the following year they will no longer be taxpayers of the Unified Tax, of which they will not be able to become taxable persons again, being taxed at the Value Added and the Industry and Commerce irrespective of actual or actual income.
The same application may be made at the time of the initiation of activities.

Chapter IV

STAMP TRIBUTES

Item 115.
(Derogations). -Repeal from the validity of this law, the taxes laid down in Title X of Law 12.804, of 30 November 1960, its modifications and concordant, with excej > of those established in the @icles 187, 193, 200, 203, 237 to 250, which will be definitively repealed from the date of the Executive Branch, which may not be later than January 19, 1975.

During that Ialapse all the rules of the above mentioned Title will continue to apply, necessary for 1.for the application of the previously enumerated taxes.

Article 116.
(Rates). -the rates of taxes which are currently in force for the transitional period, will be reduced by 50% (50%) from 19 January 1973, with the exception of the cancellation of the obligations arising from remuneration personal.
Article 117.
Except as provided in Articles 115 and 116:

a) The tribute that taxes the cancellation of the obligations arising from personal rewards, empowering the Executive Branch to establish its forms of collection;

(b) The tributes created by Articles 238 to 250 of Law 12.804of 30 November 1960 and amending.

Article 118.
Quintuplicate the value of each red, as well as the maximum l@te, set in the rules mentioned in section b) of the previous article.

Article 119.
Substitute Article 179 of Law 12.804, dated November 30, 196.0, for the following:

-Article 179. They will also be subject to payment of this Tribute:

A) The documents extended in the Republic, even how-
do they are granted to produce effect abroad. In the case of cancellation of obligations, the stamp shall be applied in the duplicate, which shall be held by the licensor by the legal children, sufficient for this effect to be recorded in the original;
B) abroad, which are enforced or filed with any authority of the State and those of whose text it is necessary to be negotiated, executed or served in national jurisdiction.

Article 120.
Amend Article 220, paragraph 49, of Law 12.804, of 30 November 1960 and amending that it shall be worded as follows:

"49) The receipts extended following documents which have paid the tax, the rate of which is not less than that set out in Article 200, and which have the obligations of the latter in accordance with their obligations."

Article 121.
Substitute paragraph (D) of Article 220 (79) of Law 12.804, dated 30 November 1960 and amending, as follows:

" D) Please communicate to those who are in account or current account the movements in the same, any credit or debit charged, provided that the stamp tribute has been paid separately. corresponds. "

Article 122.
Add to Article 220 of Law 12.804, 30 November 1960, the following paragraph:

"19) Receipts for the collection of fees from obligations that are depreciable to plazcs, in cases where the
debit document has been granted, in which the corresponding tribute has been paid."

Article 123.
Substitute Article 225 of Law 12.804, of 30 of no, A " iembre of 1960 and Amending, by the following:

" Article 225. (Sanctions). -They will be sanctioned with a fine equivalent of one to ten times the tax omitted or paid in less, the following infractions:


1) Omission to use sealed paper or doorbell.
2) Use of sealed or lower value stamps.
(3) Use of securities acquired after the date specified as the granting of the document.
4) Omission to document the cancellation of obligations. 5) Replacement of sealing by mobile timbres.
6) Presentation of foreign documents without corresponding replacement.
7) Omission to disable the stamps or their improper use.

They will be jointly and severally liable for the fine in addition to the documents, who endorse, admit, or present.

Where the proven infringement is related to payment of wages or wages, the employer or employer shall be solely responsible for the payment of the tax and the corresponding fines. In the cases provided for in numbers 3), 5) and 7), the fine shall be calculated on the basis of the corresponding tax.

The liability will be objectively configured, except in the case provided for in the numeral 3).

In cases where the tax is levied under the affidavit procedure, the payment shall be made within 10 working days following the expiration of the corresponding month. If the payment is made out of that period and within 30 days of the expiry of the corresponding month, the penalties for infringement and arrears shall be imposed; the latter shall be fined in accordance with the provisions of the Paragraph 19 of this Article.

Timing machine permisaries will incur in violation after three working days from the date of the declaration of the document, without having made the corresponding mechanical impression or made without provision of sufficient values. The time limit shall be 30 days for the persons authorised to sign the deduplication of receipts, when they are awarded outside the department of their domicile.

This provision shall apply in those cases where, after this law has been in force,

initiate any type of inspection or administrative action to determine the existence of possible violations. "

Article 124.
Those who document the payment of the tribute, by means of timbres already used or forged, shall pay a fine equivalent to 20 times their value, unless they prove an absence of pain.

Article 125.
Replace Article 234 (3) (3) of Law 12.804, 30 November 1960 and amending, as follows:

" In the documents they credit-the existence of obligations whose cancellation is made by their return-(vouchers, consonant, etc.) the inuse of the stamps, with which the payment of the tribute is documented, must be done with the signature of the grantor and also with the date of the grant. Without prejudice to the provisions of Article 223, the absence of the date or signature in the use of the stamps shall be deemed to have been rejected in accordance with the provisions of Article 225. '
Article 126.
Declare that references to the current accounts contained in Article 393 of Law 13,892of 19 October 1970 relate exclusively to the bank current accounts.

Article 127.
The stamp tribute does not reach the operations of the sale of birds, pigs and rabbits, on foot or faunas, and eggs, made by the producers directly or through cooperatives formed by them.

Nor will it reach the sales made by the horticulturists and floriculturists of the products in the natural state of their own production.

Application of this rule will not result in the return of sums already paid for this tax.

Chapter V

CONTRACTS TAXES

Article 128.
Set the following modifications to contracts taxes:

A) Real estate transmissions. Increase by 2%
(2%) the rates of the Real Estate Transfer Tax fixed by Article 107 of the



Law 13,695, dated October 24, 1968 And its Amending:,

The operations referred to in Article 261 (D) and (E) of Law 12.804of 30 November 1960 and amending shall be taxed at a rate of 2% (2%).

B) Disposal of motor vehicles. Create a 2% (2%) surcharge for General Rentas, the tax created by Article 99 of Law 13,420, of 2 December 1965 and its amendments, which will be calculated in the same way and the conditions of the main tax and which shall be subject to all the provisions except those included in points 2 and 3 of Article 102 of that law.

C) Disposal of commercial establishments. -The total or partial disposal of commercial establishments or houses of commerce, with a tax of 2% (2%) on the price of the transaction. In cases where the value of the transaction does not arise from the document, the tax shall be settled on the tax capital determined in accordance with the rules laid down in Article 40 et seq. of Law 13,637 December 21, 1967.

This tax will be taxed by halves to both contracting parties, the acquirer being the withholding agent of the tax corresponding to the enajenante.

The operations mentioned, the promises contracts and their disposals, must be entered in the Public and General Register of Commerce, within thirty days of their granting.

D) Contracts of promise. The contracts of promise of
the contracts referred to in paragraphs (A), (B) and (C) above, as well as the disposals thereof, shall be taxed at 2% (2%).

This tax will be taxed by halves to both contracting parties, with the buyer being the buyer 0 the tax withholding agent corresponding to the seller or transferor.

The final contracts awarded in compliance will be exonerated from the rate increases, taxes and surcharges created in paragraphs mentioned above.

Garment. Increase by 2% (two percent) the garment tax, created by, Article 27 of Law 12.367, dated January 8, 1957.

F) Mortgage. Create a 2% (two percent) surcharge on a General Rent on mortgages that will be calculated in the same manner and conditions as the tax created by Article 79 of Law 10,976, of 4 December 1947, in the wording given by article 200 of Law 13,728, of 17 December 1968.
G) Leasing of buildings. Create a 2% (two percent) tax on real estate lease contracts and their renewals.
These are treated as legal, administrative or judicial pricing.
(H) Civil Societies and trade. Create a 2% (2%) tax on civil or commercial corporation contracts.
This tax will be 3% (3%) for contracts for public limited liability companies, shares for shares and for the installation of branches or agencies of foreign companies.

Article 129.
. (Made taxed). -The taxes referred to in the preceding article shall be payable for the sole material existence of the document, with the absence of its validity or legal effectiveness and, where applicable, Article 182 of the href=" /leyes/ley12804.htm"> 12.804, dated November 30, 1960, and modifying.

Item 130.
(Passive Subject). -They are tax payers established in this Chapter, all persons who grant the document themselves or per representative,-who will be responsible for the debt, without prejudice to their division among them, according to the
The responsibility will be extended to the officials and scribes who admit the documents without proof of payment of the tax.

Article 131.
(taxable monto). -The fees shall be applied on the total amount
of price or equivalent and ancillary contracts, with the following exceptions and without prejudice to the special rules in force, which shall also apply to the respective Promises contracts:
A) In the permutas it will be calculated as if it were two separate
enajenations.
(b) in the lease contracts on the mountain of prices agreed or fixed by third parties on which it is payable, with a maximum of four years.
If the period is greater, for the purposes of the calculation of the tax, the average shall be taken annual of all the benefits.

C) In civil and commercial societies on the value of social capital or its enlargement.

In the branches or agencies of foreign legal persons on the capital assigned in the Contract or subsequent extension acts.

In public limited companies and shares, on the part of their integrated equity capital. In case of subsequent integrations the tax will be settled and will be paid in 1.a way to determine the Executive Branch.

Article 132.
(Cancellations). -The total or partial cancellations of the obligations to give sums of money, contained in the contracts that have paid any of the taxes set out in Article 128 of this law, are exempt from the payment of the tribute of stamps to referred to in Article 200 of Law 12.804, of 30 November 1960, its amendments and concordants.

Item 133.
. (Payment). -Taxes established or increased in Article 128, even those which are not amended, shall be paid:

(a) Where the registration of the document
is mandatory for its validity, within the time limit set for its registration.

B) When the registration is not mandatory or there is no time limit for the registration or the document is not eligible for registration, within thirty days of its granting.

C) Dealing with documents issued abroad, at the time of filing to enforce them in the Republic.

In all cases, the payment will be made in the Directorate General Impositivo in the way it establishes the Executive Branch.

Article 134.
. (Infringements). The failure to pay the appropriate tribute shall constitute a "default payment" of whose fine the taxpayers, officials and professionals who admit the document in violation shall be jointly liable.

Article 135.
(Special rules for lease contracts). -In lease contracts the taxpayer will be the lessor, with a ban on transferring the tax to the tenant.

They will be jointly and severally liable for the tax and sanctions who administer the property or appear as lessor representatives or managers.

If the tax is due as a result of the fixing of the price by a third party, it must be paid within the period of thirty days running from the date on which the judgment is signed or the judgment is executed and in the the way in which you establish regulation. As long as the payment is not justified, the debtor will not be issued with testimony or any evidence of the new price.

Due to this deadline without the taxpayer justifying the payment, the authority that has set the price will inform the Directorate General Imposito, specifying the name of the lessor, representative and administrator, with individualization of the building and testimony of the judgment or judgment.

Such documents will constitute an executive title that will enable you to lock in the good.

The trial will be followed indistinctly against the landlord, the representatives or administrators who have acted.

The debt will accrue to the ordinary surcharge for tax arrears.

Article 136.
(Vigency). -The provisions of this Chapter shall enter into force from 19 January 1973.

Chapter VI

REGISTER

Article 137.
(Payment Form). -The taxes that tax the activities and services related to the Public Records, will be paid in the future in the form and conditions that will regulate the Executive Branch.

In the documents you must record the payment of the tax, without whose requirement it will have no evidentiary value and will not be able to be admitted by the officials and professionals to whom they are presented.

Article 138.
(Public Registry of Commerce Arancel). -
Set the following Arancel for the Public Registry of Commerce:



l) All the company's constituent contracts which are registered shall bear such a concept on the value of the contract, 8% @ (eight per thousand). The same tariff will apply for company extensions.

2) Registration of total dissolution of companies, total or partial disposal of commercial or industrial establishments or cession of social contributions and the commitments of sale of the same establishments and the total or partial cession of these commitments, will pay 2% (two per thousand) on the capital or price in their case.
3 )The registration of company modifications and partial solutions will pay 2 (two per thousand) on capital.
Capital increase will pay 8 (eight per thousand) over the amount of capital increase, which may not be less than 2% (two per thousand) over total capital.

4) For the other documents that you register will be paid for each one, invariably, $1,000 (thousand pesos).

5) For any request for certification or information concerning acts registered in the Register, it will be charged:
A) For a time not greater than five years $200
(two hundred pesos).
B) For each subsequent year, an additional $50
(fifty pesos).

6) For registration in the registration plate, pesos
5,000 (five thousand pesos).

7) For the number of runners, $5,000 (five thousand pesos).

8) For the certificate which, in place of the heading, will be extended on the first page of the books of commerce, stating the scribe the number of red of the same, the social reason to which they belong and the date of the expedition, charge:
When they do not exceed 200 sheets, $100 (one hundred pesos).
When they exceed 200 sheets up to 5 00, $300 (three hundred pesos).
When they exceed 500 sheets, $600 (six hundred pesos). No certification of books shall be carried out without prior justification for obtaining a merchant's registration.

It is applicable to documents that are submitted to be entered into as set out in Articles 57, 58, 59, 60, 61, 62 and 67 of Law 10,793of 25 September 1946.
g) The documents referred to in this Article provision must be entered within thirty days following the granting of a doubling of the corresponding duties and fees.
In the cases of provisional registration, the appeal shall be filed with the Registry and shall be resolved by the Court of First Instance in the Civil of Turno.

Article 139.
(Arancel of the Furniture Property Judicial Deposit). -The Supreme Court of Justice is empowered to periodically fix the tariff for the Judicial Deposit of Furniture.

Item 140.
(Postal Franchises). -The Judiciary will enjoy postal franchises for all their correspondence, whatever the nature of the matter.

Chapter VII

OWN FUNDS FOR THE JUDICIARY

Article 141.
Each document filed with the Judicial Branch must carry a Timbre Judiciary of $500 (five hundred pesos).
That tax will be collected by the corresponding dependency of the Directorate General Tax which will proceed to printing and selling in the form of style with the timbres currently in circulation and its produced must be deposited in full in the term of forty-eight hours in an account open current in the Bank Republic to the order of the Supreme Court of Justice.
Reintegrate to General Rentas the amount of the print value of the stamps and manage the remaining sum for the following purpose:

a) Pay travel expenses-transportation of furniture and tickets-to Judges and family members when they assume destinations or are transferred;

(b) Grant viatics to provide rental housing for the purposes of the installation of judges and their families in the locality in which they are to perform their duties;
c) Pay viatics in cases where the designated Fair Judges they must act outside the headquarters of their residence;

d) To allocate priority funds-without prejudice to the sums specially provided for in the budget-to acquire materials and work supplies, to form specialised libraries and to lease or acquire suitable buildings. It is authorized to acquire photo-copiers to use the system for the purpose of issuing: testimonials, forming part separately and any material that the Supreme Court determines, regulating the Court by agreed the way it is certify the validity of those photocopies.

e) Priority will be given in local construction for
Courts and houses of the Judge to the rural sectors.

They are exonerated from the tax mentioned in addition to the writings presented in those trials that are exonerated by special laws, all related to the actions provided for in the Code of the Child, pensions food, written by women as female actors or sued in divorce proceedings until "Litis expense" is fixed and those related to criminal and labor matters.

However, the Judge in issuing a conviction in criminal matters and in matters of employment when the employer is convicted and has acted with notorious bad faith, may establish as a mandatory the replacement of the employer by the employer. Award path.-

This tax will start to run on May 1, 1973. The Supreme Court of Justice in the next Accountability Office will provide a detailed report on the production of the tax, the items to which it was applied, the resources obtained and will project the modifications or adjustments that the experience advise, for the best fulfillment of the above needs.

Article 142.
The Bank of the Eastern Republic of Uruguay and the Mortgage Bank may agree with the Supreme Court, by affectation of the production of part of this tax, the advance of sums for the immediate local or local lease or acquisition for the purpose of installing, decorously the current Courts giving preference to those operating in the Department -Montevideo.

Also to the Supreme Court to point out assets to expropriate and proceed accordingly.

Chapter VIII

CIVIL STATUS RECORD RATE

Article 143.
(Civil Status Record Rate). Create a Civil Status Registration Rate to be taxed.-

A) The items relating to the civil status of the persons,
worked by the Civil State Officers and the marriage librettes, with the sum of $100 (one hundred pesos).

B) Civil status certificates, with the sum of $100 (one hundred pesos).

C) Testimonies of civil status items, testimony of matric files, transcript of parochial items, statements of writing of signatures of signatures and negative certificates relating to the marital status, with the sum of $300 (three hundred pesos).

D) The acts of celebration of civil marriage when the number of witnesses exceeds the legal minimum and from that minimum with the sum of 8 2,000 (two thousand Pesos) for each witness.

E) The marriage file, with the sum of $1.ooo (thousand pesos).

F) The marriage file, of married marriages, with the sum of $25,000 (twenty-five thousand pesos).
Of this fee are exonerated the marriage files of marriages "in extremis" or of persons prevented from participate for health reasons.

G) The transcript of first copies of
adoption scripts, with the sum of $500 (five hundred pesos).

The special rules relating to; free of charge for the granting of the documents taxed above, remain in force.
The collection of these fees will be carried out by the Ministry of Education and Culture.



Chapter IX

DEROGATIONS



Article 144.
(Derogations). -Repeal the following articles:

A) Article 99 of Law 13.319, dated 28 December 1964, amending and concordant (State Civil Registry Stampillas).

B) Article 10 of Law 10.650, of September 14, 1945, and its amendments.

C) Article 105 of Law 13,637of 21 December 1967 (Transfers of alcoholic licenses).

D) Article 14 of Law 11,924, of 27 March 1953 and amending (Law of analysis).

E) Article 59 of Law 11,638, dated 16 February 1951 and amending (Immigration tax).

F) Article 33 of Law 11.496, of 27 September 1950 and its amendments (Tax on imported razor blades).

G) Article 302 of Law 12.804of 30 November 1960 and amending (Tax on fermented beverages).

Article 145.
Substitute Article 148 of Law 13,637, dated December 21, 1967, as follows:

" Article 148. Create a tax of 3% (3%) on the price of tickets issued to travel abroad, be it by sea, river or land. The passages that are expensed for the transport of people in boats that cross the Uruguay and Cureneim rivers are exempt from this tax. "

Article 146.
(Derogations). -Repeal the following articles:

A) Articles 13 and 14 of Law 12.950, of 23 November 1961
amending (Tax on cameras and covers and on cameras and collected covers).

B) Article 152 of Law 13,637, of 21 December 1967 (Tax on matches).
C) Article 153 of Law 13,637of 21 December 1967 and amending. (Tax on the grape to vinify).

D) Article 75 of Law 13,637 of 21 December 1967 and amending.

E) Articles 364 to 368 inclusive of Law 13,892, of 19 October 1970 and the ones replaced by them (Single tax on the export of wool).

F) Article 309 of Law 12.804, of 30 November 1960 and amending (Tax on yashers, lighters or similar appliances).
G) Articles 61 to 68 of the Act 13.241, dated 31 January 1964 and amending. (Tax on Brutal Entries).

Article 147.
Repeals of Articles 144 and 146 will take effect from January 19, 1973.

Article 148.
The tax substitution provided for in Articles 29 and 49 of Law 12.950, of 23 November 1961 and amending, does not include the Value Added Tax which is creates by 1 ,a present Law.

Article 149.
(Certificates). -The certificates provided by the current legislation to be updated in the payment of taxes and contributions, may not be denied by the fact that the taxpayer has brought the administrative resources or the judicial actions provided for in the Constitution, without prejudice to the taking of precautionary measures by the active subject or to initiate the corresponding executions.

Item 150.
(Contract and Written Papers). -Written contracts and other documents which, in accordance with the repealed legislation, are to be extended on a sealed paper, shall be extended hereafter in papers whose characteristics shall be established by the Executive Branch and the Supreme Court of Justice.
Until the rules referred to in the previous paragraph are not dictated, it will be acted on an ex officio role.

Article 151.
(Jurisdictional Role). -In the case of the courts, the courts may be able to act in a sealed paper or in a simple paper and in the form and conditions established by the Executive Branch in its regulations, which can be made available by bank deposit in The Bank of the Eastern Republic of Uruguay will open the Office of Direct Taxes of the Directorate General Imposito.



Article 152.
Substitute Article 403 (3) of the Trade Code, added by Article 206 of Law 13.318 of December 28, 1964, by the following:

" Anonymous companies must have a minimum authorized capital of $50:000,000 (fifty million pesos).

This provision shall apply to public limited liability companies which obtain judicial authorization after the date of validity of this law.

Article 153.
The public limited liability companies and those in formation, already authorized judicially, whose authorized capital was less than $50:000,000 (fifty million pesos) which transform their legal nature or dissolve and liquidate, within two years of the current law, shall be exonerated by the hiring, management, registration rights in the Public Records and other taxes, as soon as necessary for these purposes. In the cases of dissolution and liquidation, the adjudications of assets that are made to the shareholders, in payment of their assets within the aforementioned period, will be exempt from taxes and registration rights in the Public Records.

Article 154.
Substitute Article 8 of the Decree-Law 8,992, of April 26, 1933, by the following:

' Article 89 The share capital will be divided into non-small quotas of $100 (one hundred pesos) and that capital will not be less than $5,000 (five thousand pesos) or greater than $50:000,000 (fifty million pesos). "

Article 155.
Replace the first paragraph of article 57 of Law 13,782, dated 3 November 1969, by the following:

" Facultse a la Dirección General Imposido y a sus offices. dependent to request the closure of all trials initiated until the date of validity of this law, for the collection of taxes, interest, surcharges or fines in which a sum of less than 10% (ten percent) of the deduction is claimed dependent on the Executive Branch for the Income Tax of the Natural Persons for each year, according to the provisions of Article 41 of Law 12.804,30 November 1960, in its current wording '.

Article 156.
The registered office of the taxpayer and other persons responsible, when registering in the respective registers of the revenue offices of the Directorate General Imposito, shall be valid even in its seat (a) judicial procedures to promote such collections, as long as it is not varied in the case of the stratum.

Article 157.
Authorize the Ministry of Economy and Finance to set the sale price for the forms used for the settlement and payment of taxes collected by the General Directorate.

The referred sale price will be determined by the cost of such forms, according to the information provided by the Directorate General Imposito.

Similarly, stamps, stamps, or marks for the identification of goods shall not be justified by direct tax income.

Article 158.
Add to Article 375 (3) of Law 12.804, 30 November 1960 and Amending, the following point:

. " If the fraud is committed by importing taxpayers, this infringement may be sanctioned, without prejudice to those established before, with the suspension of the registration of importers. Such suspension may not exceed in each case the maximum limit of three years and must be arranged by a founded decision of the Executive Branch,.

Article 159.
Amend Article 89 (C) of Law 10.853, of October 23, 1946, which will be worded as follows:

" C) With the tax of $2,000 (two thousand pesos) to be paid by the entities mentioned in the previous section for the dances performed outside the pre-indicated dates even though the entrance to the dance is by invitation.

This amount must be paid when applying for permission to the Municipality. The proceeds of such a concept must be poured into the third day, by the municipal authority in the Treasury of the Council of the Child in Montevideo, and in the Interior in an account at the Banco de la República Oriental del Uruguay open to those effects ".



Article 160.
The tax created by Article 124 of Law 13,695, of 24 October 1968, shall apply on charges payable by the Public and General Registry of Trade and will be paid in the opportunity to pay those fees to the Fund created by Article 61 of Law 13.581of 28 December 1966.

Article 161.
Substitute Article 79 of Law 10.089, of 12 December 1941, as amended by Article 202 of Law 13,637, of 21 December 1967, and amended by Article 107 of Law 13,782of 3 November 1969, as follows:

" Article 7 ° For the grant of each patent the following progressive fees will be paid, payable in advance:

$2,500 (two thousand five hundred pesos) from the first to the fifth inclusive.

$4,090 (four thousand pesos) from the sixth to the tenth inclusive.

$6,000 (six thousand pesos) from the 11th to the 15th inclusive. "

All applications for patents of invention must be accompanied by proof of payment of the corresponding filing fee of $2,000 (two thousand pesos). No application may be received without having been satisfied with that requirement.

Prior to the filing of any opposition or complaint management fee of $1,500 (one thousand five hundred pesos) must be paid. "

Article 162.
Replace Article 108 of Law 13,782, dated November 3, 1969, as follows:

Article 108. The transfer fee referred to in Article 40 of Law 10,089of 12 December 1941, as amended by Article 203 of Law 13,637of 21 December 1967, shall be from $5,000 (five thousand pesos). "

Article 163.
Substitute Article 23 of Law 9,956, dated 4 October 1940, as amended by -Article 200 of Law 13,637, of 21 December of 1967, as amended by Article 106 of Law 13,782of 3 November 1969, by the following:

" Article 23. The rights to be charged that are of account of the person concerned, are:


For registration first and for each class of the non-
mencclature ........................................ $5,000
For registration first of an identical or
mark similar to another expired for the expiration of the
year period requested by the owner of
is, within two years following the
expiration date and for each class of the non-
mencclature ........................................ " 12. 000
For renewal of registration and for each class of
the nomenclature ................................... " 12,000
For transfer registration and for each class
of the nomenclature ................................ " LO.OOO
By name change annotation of the brand's property-
and for each Class of the non-
mencclature ........................................ " 2,500
For annotation of the change of address of the titu-
lar of the mark ................................... " 2,500
For the issuance of new evidence of the certifi-
referred to in Article 19, by written sheet " 2.5-00

By opposition to requests for a pacemaker
All Applications for Factory and Service Marks shall be accompanied by proof of payment of the filing fee of $1,000 (thousand pesos). "

Article 164.
Substitute Articles 24 and 25 of Law 13.319. of 28 December 1964, as amended by Article 204 of Law 13,637, of 21 December 1967, as amended by Article 109 of Law 13,782of 3 November 1969, for the following:

" Article 24. In the case of patent files, the amount of 9 5,000 (five thousand pesos) will be paid for, for rights by name change annotation and $3 000 (three thousand pesos) for change of address. For the issue of new evidence of patent title of invention, the amount of $5,000 (, 5 thousand pesos) must be paid for the right concept. "

" Article 25. When the Directorate of Industrial Property is asked for any certification of trademark or patent files, the amount of $2,500 (two thousand five hundred pesos) per fee must be paid for the rights. "

Article 165.
. All patent applications for industrial designs or designs must be accompanied by proof of payment of the filing fee of $l,000 (thousand pesos). And the application will not be received without the fulfillment of that requirement.

Article 166.
For the granting of each model or industrial design patent, the following fees payable per year shall be paid:
$1,500 (one thousand five hundred pesos) from the first to the fifth inclusive.
$2,500 (two thousand five hundred pesos) from the sixth to the tenth in case of renewal.
Prior to the presentation of any opposition or complaint management will be paid a rate of $1,000 (thousand pesos).

Article 167.
In the patent files of industrial designs or designs, the amount of $2,000 (two thousand pesos) will be paid, for rights by name change annotation and $1,500 (one thousand five hundred pesos). for change of address. For the issue of new testimony of title of models or designs, the amount of $3,000 (three thousand pesos) will have to be paid by right.

Article 168.
The rate of transfer of model or design patents will be in each case of $2,000 (two thousand pesos).

Article 169.
For each application for registration in the Register, for license agreements and technology transfers, it must be paid in advance for the presentation fee, the sum of $2.50-0 (two thousand
once the registration has been granted, prior to the delivery of the registration certificate, the sum of $10,000 (ten thousand pesos) must be paid as a fee.
In the cases of automatic registration the fee will be $5,000 (five mil pesos).

Article 170.
The taxes referred to in Articles 161 to 169 shall be for General Rentas.

Article 171.
In any form of mensura that is filed with the General Directorate of the National Catastro for collation and registration, a fee of the same amount shall be paid to that of the tax established by Article 62 of the Law 13,782, dated November 3, 1969. This fee shall be paid in the manner determined by the regulation, shall be the responsibility of the owner and shall be paid for one time.

Article 172.
For the collation of plans and issuance of certificates for the incorporation of real estate according to the system provided by Law 13,870, of 17 July 1970, articles 30 and next, to the regime of Law 10,751, of June 25, 1946, a rate of $5,000 (five thousand pesos) will be paid per occupational unit.
The buildings with authorized building permits before 30 of September 1972, fall within the provisions of Articles 30 and The following of the Law 13,870of 17 July 1970.
State that the exemption provided for in Article 33 of Law 13,870of 17 July 1970 exclusively comprises the proceedings in favour of the occupants of the buildings referred to in Article 32 (l) of that law.

Article 173.
For each assessment that the General Directorate of the National Catastro carries out to the Autonomous, Decentralized Services and, in general, to all public and non-state public persons with resources own, a rate of 2% (two per thousand) will be paid on the value of the property. In case of lease the fee to be paid will be 50% (fifty percent) on the amount of the price of the monthly lease.

Article 174.
. The production of the taxes referred to in Articles 171 to 173 shall be discharged to General Rentas and the Executive Branch shall regulate the manner in which they are collected.

Article 175.
Set at $5.00 (five pesos) per dose, the tribute to be paid by the producers or importers of foot-and-mouth disease vaccines, as of 19 July 1973, by comptroller and official approval of each series. The fee will be exceeded or at the price of each dose of vaccine.
The payment of the tribute will be certified by means of numbered stamps that will be delivered by the Directorate of Fight Against the Foot and Foot and must be placed in the packages The proceeds of the sale.
The product raised by this concept will be dumped in the account No. 3.305/250 "Ministry of Livestock and Agriculture-Directorate of Fight Against the Aftosa Fever", of the Banco de la República Oriental del Uruguay and will go to solving specific expenses of the foot-and-mouth disease campaign.
The Executive Branch regulate the forms of delivery and payment of stamps.
Article 176.
Exonerase of the payment of all taxes shall be the legal acts that are implemented the contracts of lease of personal services that are signed with dependencies of the Central Administration.

Article 177.
Authorize the Central Bank of Uruguay to perform the minting, in one or more consignments, of coins made of copper, nickel and zinc alloy, in accordance with the quantity, specifications and characteristics as set out in the following points of this law, enabling it to proceed to the direct procurement of this minting, with official minting houses, without calling for public tender:

A) The coin to be made in copper, nickel and zinc may be minted up to a maximum representative amount of $2,000:000,000 (two billion pesos); it will have a sealed value of $100 (one hundred pesos) with 27.5 millimeters in diameter and 8 grams of weight. The metal paste to be used shall consist of an alloy of 70% (seventy per cent) of copper, 20% (twenty per cent) of pure nickel and 10% (ten per cent) of zinc, and its edge or edge shall be striated.

B) The front of the front will reproduce, the portrait of Artigas encircled by the inscriptions "Eastern Republic of Uruguay" and in the lower part "Artigas" and that of the reverse will take the reason that will have to determine the Central Bank of the Uruguay and the legend "100 pesos" in well-known characters and the year of coinage. "

C) Tolerance in currency weight will be in more or less than 1% (one and a half percent).

(D) The eventual financial result arising from the sale of the coins minted under this law shall be for General Rentas.

Article 178.
Substitute Article 15 of Law 12.950, of 23 November 1961 and its amendments, as follows:

" Article 15. Create an annual tax of $10,000 (ten thousand pesos) per axle, which will tax trucks, semi-trailers and trailers, with a load capacity exceeding 2,000 kilograms and less than 10,000 kilograms and $20,000 (twenty thousand pesos) per axle, when the load capacity exceeds 10,000 kilograms. "

Article 179.
Derogase the C) of article 9 ° of Law 13.966, dated June 4, 1971.

Article 180.
The value of the sheets of the "Guide Certificates", as referred to in Article 431 of Law 13,892, dated October 19, 1970, in the text given by Article 71 of the Law 14,057, dated February 3, 1972, will be $100 (one hundred pesos).

Article 181.
Fix the tax rate created by Article 71 of the 13,349law, dated July 29, 1965, in a
13% (thirteen percent).

Article 182.
Substitute Article 11 of Law 12.091, of 5 January 1954, as amended by Article 186 of Law 13,637, of 21 December 1967, by the following Article 11. Domestic cabotage vessels are exempt from the payment of consular rights. "

Article 183.
Create the Merchant Marine Fund to provide resources for the renovation and expansion of the National Merchant Fleet, ensuring active participation in supplies, in the industry of Naval buildings in the country. The Executive Branch will regulate this provision, leaving the administration of the said Fund in charge of the Ministry of Transport, Communications and Tourism.

Article 184.
. The Merchant Marine Development Fund will be formed, among other resources, with 10% (ten percent) of the production of the consular fees that will be discharged quarterly by the Ministry of Foreign Affairs to the order of the Ministry of Transport, Communications and Tourism.

Article 185.
All goods, goods, or import goods entering the country by land, even those that merely transit it, will be taxed with a tax that will be the equivalent of the equivalent of the at the rates and supplies that for the provision of land services, are applied in the Port of Montevideo.

Article 186.
The Executive Branch will regulate the application of the tax created in the previous article, the collection of which will be carried out by the Ministry of Transport, Communications and Tourism and whose production will be discharged
The articles of first necessity are exempt from this tribute, also empowering the Executive Branch to have total or partial exonerations of the same, for reasons founded, and giving the account to the Assembly General.

Article 187.
Elevate to 2% (two percent) the tax rate created by Law 1,573, of June 21, 1882 with the modification set forth in article 4 ° of the Act 6,894, dated February 27, 1919.

Article 188.
For the purposes of the Real Estate Transmissions Tax in the case of disposal under the promise of a term sale with a commitment entered in the Single Register of Disposal Promises Real estate, the value of the property, will be determined by the tax value in force at the date of the registration.
For the purposes of the settlement of the tax each party will pay 50% (fifty percent) of the established fee.

Article 189.
Set at $250 (two hundred and fifty pesos) the tax rate created by Article 3 (1) (1) of Law 6,874, of 11 February 1919 (Timbers Pensions to the Old age).

Article 190.
Substitute Article 29 of Law 12.276, dated February 10, 1956, for the following:

" Article 29. Establish the following annual fees for the respective gaming authorizations of the General Directorate of Lotteries and Quinielas:
A) Quinielas Montevideo Interior
Agents .................. $200,000 10.0,000
Sub-Agents ................ 6,000 3,000
Brokers ................. 3,000 1.5.00
B) Lotteries
Agents .................. 36,000 36,000

Article 191.
The rates set by the previous article will be effective on 1 January 1973.

Article 192.
Reduce to 4% (four percent) the Agricultural Transaction Tax established by Law 11.617, dated October 20, 1950 and amending, tax exclusively to the acquiring party, not being able to be transferred to the producer.

Exonerate from the quoted tax.-
(a) the sale of poultry, pigs and co-
, in the form of, on foot or in fish, and eggs, carried out by the producers directly or through cooperatives formed by them.
The application of this rule shall not give rise to sums already paid for this tax.
(b) the sale of bovine animals to be carried out by fridges authorized for export to or for export to Montevideo and Canelons.
(c) the purchase and sale of cattle that are purchased
to fish for the supply of the other departments.

D) D) The sale of fruit and vegetables intended for export.
Article 193.
Target the 10% (ten percent) of the Tax created by Article 148 of Law 13,637, dated December 21, 1967, to address acquisition and acquisition expenses. operation of the mobile equipment of the Internal Revenue Office and those that demand control and control of the taxes collected by the Office.
Article 194.
To the Executive Branch the reordering of the legal texts in force related to the competition taxes of the Directorate General Impositivo, within the term of 120 days from the promulgation of this law, giving Account to the General Assembly.

Article 195.
To the Executive Branch the reordering of all applicable legal texts relating to taxes, except those determined by the previous article, within the 180-day period from of the publication of this law, giving account to the General Assembly.
Article 196.
Exclude the Impositive General Directorate from the provisions of Section 66 of Law 13.318, dated December 28, 1964.
Article 197.
In cases where there are claims for application of article 19 of Law 13,782of 3 November 1969, the claim that may be in favour of the State free of surcharges will be made effective within 5 (five years), applying only the interest of 12 (twelve per cent) annual the companies interested in standing in this provision will have to appear within the 15-day period to be counted from the promulgation of this law, in order to timely, if appropriate, the facilities indicated are granted to them.

Article 198.
Within the import preventive measures that are authorized for the public sector, an assignment in favor of the Department of Interior Governments will be included and fixed in the first quarter of each year. of the Republic of U$S 500,000 (five hundred thousand dollars), which will be destined to the attention of their necessities of purchase in the exterior of road equipments, their spare parts and accessories.
The award by department, will be carried out applying the
b) the number of factors in the distribution of the data. In the second half of the year, the preventive of the country's exports to the second half of the year will permit the estimate of an export of more than 200 billion dollars (two billion dollars), for the whole year, will be fixed within sixty days, a new allocation in favor of Departmental Government of the Interior of the Republic to import for the aforementioned purposes, the amount of which will be 0.5% (zero five percent) on the surplus of the amount referred to above.
this scheme and the import complaint has not been lodged up to 31 December of each Financial Year, shall be cumulative to the following year's allocations.
This scheme shall apply during the periods 1973 and 1974. The complaints filed under this provision will be exempt from the deposit, provided that they are provided with the financing to be provided by the Central Bank of Uruguay for the imports of Capital Goods.

Item 199.
(Remates Tax). -Set the tax set by Law 12,700 of 4 February 1960 and Art. 75 of Law 13,586 of 13 February 1967, at a rate of 3 (3%).

PENSION AND PENSION FUND FOR UNIVERSITY PROFESSIONALS

Article 200.
The document referred to in Article 23 (1) (1) (A) of Law 12.997, dated 28 November 1961 and amending, granted by a professional shall be charged with a stamp that will not be less than $10 (ten pesos) or greater than $500 (five hundred pesos).
The amount of the stamps referred to in the fourth paragraph of the legal provision mentioned above will also be doubled.

Article 201.
Declare that the regulation of professional fees referred to in Article 23 (B) of Law 12.997. of 28 November 1961 and Amending be practiced in accordance with the tariff set by the professional association or association, in force at the time of the relevant regulation.
To the sole effect of the application of this rule, the Supreme Court of
will be able to propose the Caja de Retirement and Pensions of University Professionals, determine the data to be contained in writing with a professional signature, necessary for compliance with the preceding paragraph J) The omission of such data, shall be in violation (Article 375 of Law 12.804, of 30 of November 1960), if the respective warning was not remedied within ten days of the notification.

Article 202.
The timbre referred to in Article 23 (1) (C) of Law 12.997, dated 28 November 1961 and amending, shall be raised to 1,00O) (one thousand pesos) for major surgery, and S 250 (two hundred and fifty weights) in cases of minor surgery.

Article 203.
The timbre referred to in the final part of paragraph 1 (C) of Section 23 of Law 12.997 (of 28 November 1961 and amending, shall be raised to $500). (five hundred pesos) and shall be applied for each delivery in sanatorios or private clinics, sanatoria of mutual societies or of collective medical assistance. Only deliveries whose assistance is provided in compliance with the rules of the family allowances scheme are exempted.

Article 204.
The lien created by Article 23 (F) of Law 12.997of 28 November 1961 and amending, in the case of works of architecture, shall be calculated on the value of the work set for the purposes of the settlement of obligations under Law 13,893of 19 October 1970. This charge shall be included in such settlement.
The Family Allowance Box No. 17 will last monthly, directly, the sums collected.

Article 205.
The tribute created by paragraph 1 (G) of Section 23 of Law 12.997, dated 28 November 1961 and amending, shall apply to the value to which it relates Article 49 (A) of Law 13,637of 21 December 1967.

Article 206.
The amount of the professional stamp set out in paragraph 2 (G) of Section 23 of Law 12.997, dated 28 November 1961 and amending, shall be raised to $ 1,000 (thousand pesos).

Article 207.
The timbre referred to in paragraph 1 (H) of Section 23 of Law 12.997, dated 28 November 1961 and amending, to be paid by all persons or companies submitting applications for accounting inspections, balance sheets, guarantees, statements of responsibility or sworn statements of any concept, to the public, non-state, municipal and bank public offices, in each of these demarches will be $100 (one hundred pesos).
Will be equally raised to $ 500 (five hundred pesos) the stamp to be paid by the companies or persons for each Book of Commerce that they present to certify to the respective Registry.

Article 208.
The stamp referred to in paragraph 3 (H) of Section 23 of Law 12.997, dated 28 November 1961 and amending, shall be $0.30 (thirty cents) for every $1,000 (one thousand pesos) of the value of the asset plus that of the order accounts, fixing the sum of $10,000 (ten thousand pesos). This tribute will also be applied in the Inventory Book of those companies that are not obliged to publish their balance sheets.

Article 209.
Derogase Article 458 (1) of Law 13,640, dated December 26, 1967.

Article 210.
Set the minimum and maximum amounts set by article 135 of Law 13,695, of 24 October 1968, at $5,000 (five thousand pesos) and the amount of the cash of the l0th category of article 37 of Law 12.997of 28 November 1961 and amending, respectively.

Article 211.
Amend Article 17 (2) (2) of Law 12.997, dated November 28, 1961 and Amending, which will be worded as follows:

"The Directory will have to be resolved by the Directory on the possible elevation of the referred amounts and the modifications of the percentage referred to."

Article 212.
Substitute Article 24 of Law 12.997, dated November 28, 1961, for the following:

" Article 24. (Funds). -The total annual income, deducted the expenses of management of the Caja will be destined to the service of passivities, subsidies and benefits of withdrawal, in the order of priority that establishes the Directory ".

Item 213.
(Repeal). -Repeal article 25 of Law 12.997, dated November 28, 1961.

Article 214.
(Certificates). -The bodies mentioned in paragraph 1 of Article 101 of Law 12.997of 28 November 1961 will not be able to order payments to those who are affected by Article 23 of the Law 12.997 of 28 November 1961, amending and regulatory, without prior submission of the prescriptive certificate by Article 64 of Law 13,782 of 3 November 1969.

Article 215.
Add to Article 83 of Law 12.997, dated November 28, 1961, the following paragraph:

"No affiliate may enter into retirement benefit while continuing to develop professional activity (Article 31) covered by another Retirement Fund."

RURAL CONTRIBUTION

Article 216.
Create an additional tax on the Rural Real Estate Contribution to Municipal Intrends, the rate of which will be equal to 50% (fifty percent) of the tax fixed by the items 236 and following of Law 13,637, dated December 21, l967.

Article 217.
For the settlement of this additional tax, the actual value of the rural root property on which the Rural Real Estate Contribution corresponds to the Financial Year shall be taken as the taxable amount. 1973.
His collection will be in charge of the respective Municipal Intrends, according to the geographical situation of the corresponding godfathers.

Article 218.
It will be applicable to this tax as set out in Articles 101 and 102 of Law 13,782, dated November 3, 1969.

Article 219.
Violations of the obligations previously established shall be sanctioned in accordance with the provisions of Art. 375 of Law 12.804 of 30 November 1960 and amending, without prejudice to the criminal liability to which it may occur.

Article 220.
The production of the additional tax on the Rural Real Estate Contribution, created by Article 216 of this Law, will be allocated to the Departmental Governments that collect it to contribute to the financing of departmental works programmes.

REGISTRATION CERTIFICATION RATE

Article 221.
Create a rate of 1 1/2% (one and a half percent) for the 1973 Exercise that will tax the issuance of certificates that credit the registration of cars, vans, pickup and chassis with cabin or guard for the driver, less than 1,500 kilograms of weight, in the National Register of Motor Vehicles created by Article 100 of Law 13,420of 2 December 1965.

Article 222.
The owners of the vehicles referred to in the preceding article shall apply for the issue of the Certificate of Registration before 31 May 1973.

Article 223.
The failure to pay in time of the Registration Certification Rate will be sanctioned in accordance with the rule of Article 375 of Law 12.804, dated November 30, 1960 and modifiers.

Article 224.
The Registry of Automotive Vehicles may not register a property transfer document without the payment of the fee created by Article 221 being credited.

Article 225.
The Executive Branch shall establish the fictions in respect of which the tax shall be calculated, taking into account the characteristics of the vehicle and the valuation tables which, for insurance purposes, shall be fixed by the Bank. State Insurance.
The collection will be carried out by the Directorate General Imposito in the form that establishes the respective regulations.

Article 226.
Commune, etc.


Chamber of Sessions of the House of Representatives, in Montevideo, on December 27, 1972.


    MINISTRY OF THE INTERIOR.
      MINISTRY OF EXTERNAL RELATIONS.
       MINISTRY OF ECONOMY AND FINANCE.
        MINISTRY OF NATIONAL DEFENSE.
         MINISTRY OF PUBLIC WORKS.
          MINISTRY OF PUBLIC HEALTH.
          MINISTRY OF ANIMAL HUSBANDRY AND AGRICULTURE.
           MINISTRY OF INDUSTRY AND COMMERCE.
            MINISTRY OF EDUCATION AND CULTURE.
             MINISTRY OF LABOUR AND SOCIAL SECURITY.
              MINISTRY OF TRANSPORT, COMMUNICATIONS AND TOURISM.

Montevideo, December 29, 1972.

Comply, acknowledge receipt, communicate, post and insert into the National Register of Laws and Decrees.