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Published D.O. 5 Jan/968-NAº 17744

Law No. 13,637

NATIONAL RESOURCE BUDGET

TAXES, FEES, PATENTS ARE CREATED AND MODIFIED, THE BANK
IS AUTHORIZED TO PERFORM A COIN ' ING AND
RULES ON VIOLATIONS, SANCTIONS, PROCEDURES, ETC.

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

DECREE:

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DETRACTIONS

ArtAculo 1Aº.-The sums paid for the concept of detractions to wool and beef and sheep ( Article 6Aº of Law No 12.670 ofDecember 1959 and its amendments), after 1 October 1968, shall be credited to the producers of those items as payment on account of the tax which is created by the article 7Aº of this law.

The Executive Branch shall regulate the provisions of the preceding paragraph and may extend the application of this regime to the agricultural products subject to the actions.

ArtAculo 2Aº.-The Executive Branch may have between 30% and 60% of the proceeds from the proceeds to the products included in the preceding article, and in the respective proportions that determine the regulation, for the purpose of charging rural producers who credit:

a)	Sale of cattle to supply or export. The regulation should distinguish the effects of this article: sex, age and preparation of the animals marketed.
b)	The vaccination against brucellosis of the female bovines of their property according to the law NAº 12,937, dated November 9, 1961.

ArtAculo 3Aº.-The effectiveness of the credits provided by the article 1Aº and concordant with this law, may be conditioned by the Executive Branch, by regulatory, to the compliance of sanitary requirements in the respective rural holdings.

ArtAculo 4Aº.-The documentation of the sales operations of wool, cattle, sheep, and other products that are incorporated into the system provided in the article 1Aºwill be mandatory.

The documentation extended to the agricultural producers and brought by the Ministry of Livestock and Agriculture, will give the right to the credit referred to in the previous article, provided that it corresponds to the marketing safras Within the period provided by the article 6Aº and the term is operated within the time limits set by the regulation.

For the purpose of the comptroller of the provisions of this article autorAzase to the Ministry of Livestock and Agriculture to organize censuses of shearing and to adopt the providences that it considers necessary.

The regulation will establish the form and conditions that should gather the documentation that will be required to deliver the buyer to the producer and the respective public dependencies and to regulate the requirements to be met cash the right to the credit and its charge or return to the producer.

The infringements incurred, by the buyers, to the rules laid down by this Article, shall be sanctioned in accordance with the law NAº 10.940 of September 19, 1947.

ArtAculo 5Aº.-Rural producers who, by exploiting premises whose gross income does not exceed that corresponding to a surface area of 200 hectares of average production areas of the country, are exempted from the payment of the imposed on the required mAnima production created by the article 7Aº, they will be effective their credits for the concept of the return of return, receiving seeds and fertilizers, according to the regulations.

The Executive Branch will be able to expand the number of inputs included in this scheme.

The aforementioned return regime will be coordinated with complementary credit programs developed by the Bank of the Republic.

To the taxpayers affected to the payment of the tax on the minimum income payable, to those who are responsible for the return of actions attributable to the tax that exceed their tax obligation, the balance will be paid to them. as a result preferably in inputs or, failing that, in certified cheques against the Bank of the Republic and with charge to General Rentas.

ArtAculo 6Aº.-The total amount that the imputations and returns achieve will not be greater than that of the returns referred to in the article 1Aº perceived in the period between the 1Aº of October and September 30 of the following year.

TAX ON THE MINIMUM PRODUCTION REQUIRED FOR AGRICULTURAL HOLDINGS.

ArtAculo 7Aº. (Structure).-Crate an annual tax on the minimum production required for agricultural exploitation, whatever the legal link of the owner of the exploitation with the real estate that serves him Seat. Such income shall be determined in accordance with the following items, and the tax shall be due even if the premises are not effectively exploited. The first taxed year will start on the 1Aº of October 1968.

ArtAculo 8Aº. (Passive Subject).-No passive subjects for the people. When the owner of the operation is a company or condominium, the taxable persons of the tax shall be the shareholders, shareholders or condorminos, and the company or condominium shall be jointly and severally liable for its payment.

ArtAculo 9Aº. (Gross Income).-The minimum output required per hectare for each building will be saved with the average physical output of the land use and handling area where it is located, the same relation that the building's capacity is kept with the base capacity set for that area.

The cost of each building's computable physical income will be multiplied by the corresponding minimum income payable per hectare for the real estate, for the total number of hectares of the building, excluding those occupied by forests, in the conditions that you set the regulation.

ArtAculo 10. (Total income).-The total income will result from adding the gross income corresponding to the real estate of each holder, of his or her separate body of bodies by court judgment, of his minor children Eighteen years and the share of participation in the gross income of the companies or condos.

taxable persons who have a total income, determined in the form set out in the preceding subparagraph no longer than the average production of the country of 500 (five hundred) hectares, may deduct, for the purposes of the tax, the amount of the average physical output of the paAs corresponding to 200 (two hundred) hectares.

ArtAculo 11.-The Executive Branch, giving account to the General Assembly:

a)	define the criteria for determining each land use and handling zone, and delimit them;
b)	shall set the average volume of the average production of wool, bovine and ovine meat on foot, for each three years. each of these zones, whose weighted average is equal to the national real average;
c)	shall fix in the month of October of each year the average price of the kilogram of wool, sheep and bovine meat on foot, on the basis of average prices received by the producers at the level of the establishment in the course of the previous fiscal year increased in the amount representing the credit for the purposes of the payment of this tax or to be repaid to the producer;
d)	annually readjust the scales of the taxable amount set by the next item, multiplying your mAnimos lAmites and mA by the variation to be produced in the index of the prices referred to in paragraph c), weighted by the fAsic volume of the national production of wool and ovine and bovine meat on foot, corresponding to the Exercise.

ArtAculo 12. (Rates).-On total income, the following rates will apply for progressive stagings:

Until				$	500.000.00	25	%
From	$	500.000.00	a	"	1:000,000.00	30	%
From	"	1:000,000.00	"	"	2:000,000.00	35	%
From	"	2:000,000.00	"	"	3:000,000.00	40	%
From	"	3:000,000.00	"	"	4:000,000.00	45	%
								"	4:000,000.00	50	%

This scale corresponds to weights at 1966 prices.

ArtAculo 13. (Reinvestments).-From the tax determined by the application of the rates set out in the previous article, it may be deducted, by way of reinvestment, the percentages detailed in the next progressive scale:

a)	5% of the tax payable per area of more than 10,000 hectares;
b)	10% of the tax payable for surfaces between 2,500 and 10,000 hectares;
c)	20% of the tax payable for areas of less than 2,500 hectares.

ArtAculo 14. (Reinvestment structure).-Reinvestments whose deduction is authorized by the previous article, should be done in fertilizers, permanent pasture seeds, forestings, wire rod, and water.

AutorAzase to the Executive Branch to take the following measures:

a)	Extending the list of deductible reinvestments;
b)	Determine the respective proportions of each reinvestment type and applicable technical standards.
c)	Set the ratio at which the cost of each reinvestment type will be charged to the deductions scales provided in the Article Reinvestments in fertilizers and seed of permanent pasture will be imputed to the value of Antegro.

ArtAculo 15.-The tenants can obtain compensation for the crop improvements provided by the article 3Aº of the law NAº 13,603, of 28 July 1967, without being subject to the limitations referred to by the artAculo 30 of the law NAº 12,100, of 27 April 1954, and the artAculo 18 (g) of law NAº 8.153, dated 16 December 1927.

Without prejudice to the proof of receipt which may be produced for the purposes provided for in this Article, the tenants who intend to introduce improvements in cultivation may be directed to the Regional Office of the Ministry of GanaderAa and Agriculture, requesting the respective inspection to establish the state of the predium.

The inspection should be carried out after the lessor with ten days of anticipation, by telegram.

Practiced the inspection, shall be carved out of the act with the constancy of the presence or absence of the landlord or person representing him and/or his refusal to subscribe to it.

This article is of a public order.

ArtAculo 16.-The General Secretariat of Catastro will set the average capacity for each of the land use and management zones established by the Executive Branch, in accordance with the provisions of (a) of the href= "#Art11"> article 11 of this law.

ArtAculo 17.-The Direction of Soils and Waters of the Ministry of Livestock and Agriculture will collaborate with the General Directorate of Catastro in determining the real value of rural buildings ( artAculo 279 of law NAº 12.804, of 30 November 1960) asA as in the determination of the average capacity of each floor area.

ArtAculo 18.-A Court of Appeals for each department consists of (2) two delegates from the Ministry of Livestock and Agriculture and (1) one from the Ministry of Finance, to attend to the challenges that the producers do as regards the fixing of the aphoros of their buildings, for the purposes of this law.

Producers when claiming, should submit an estimate of the capacity that corresponds to their criteria.

In case of past (90) ninety days the Tribunal is not pronounced, the estimate that has been accompanied by the claim will be accepted.

The decision, if any, to be taken by the Tribunal, may be challenged in accordance with the constitutional principles on administrative acts.

In the respective hierarchical area, the knowledge of the resources will correspond to the Ministry of Finance.

ArtAculo 19.-The Executive Branch will establish annually the rate of update that will apply to the afora, giving the General Assembly account.

This coefficient shall be based on the price index received by the producers at the level of the establishment, during the preceding three-year period, weighted by the physical volumes of sheep, bovine and porcine meat, wool, milk, wheat, rice, maAz, oats, barley, flax, sunflower, manA, wine grape, potatoes, sugar beet and sugar cane. The Executive Branch may extend the number of products considered to establish the reference coefficient.

ArtAculo 20.-To the General Directorate of Catastro the formation of a specialized section called "National Registry of Landlords and Tenants of Rural Infurniture" within the National Register of Owners of Real Estate (Subjective Cadastre), redeployed by the artAculo 231 of the law NAº 13.318, dated December 28, 1964.

In the Register, the entire rural property or the undivided quotas shall be entered in the Register as any physical or legal person has ownership or possession or any other title that implies its use or enjoyment in its capacity as lessee, parzero, or medianero.

The Executive Branch may extend the scope of such registrations.

For the right of registration, 1/1000 (a very high) of the value of the registered areas will be paid.

ArtAculo 21.-The owners or holders of rural real estate, as well as the right holders of use or enjoyment of such assets, shall provide affidavit to the General Directorate of the Catastro and Administration of National Infurniture within the term of 180 (one hundred and eighty) days from the promulgation of this law.

The omission of the presentation of the sworn statements will be sanctioned with a fine of $100 (100 pesos) to $10,000 (ten thousand pesos).

ArtAculo 22.-No lease or parking contracts may be registered in the General Register of Leasing and Anticresis if the record of having previously been recorded in the National Register is not displayed. Owners and Tenants of Real Estate, the holders of such contracts.

ArtAculo 23.-Due to the deadline set by article 21 no administrative or administrative public dependency may give a written, request or request to be written with goods Rural buildings, if previously no record of their registration is shown in the Register issued by the General Directorate of Catastro.

ArtAculo 24. (Transitional).-Until so long as the General Directorate of Catastro does not proceed to readjust the rural capacity, in terms of the determination of the zones of use and management of soils carried out by the specialized agencies of the Ministry In the case of livestock and agriculture, the minimum production required per hectare for each building (article 7Aº of this law) shall be kept with the production of mAnima payable per hectare of the paAs, the same ratio as the unit value of the building with the actual value of the average area of the house, determined on the basis of the avalos practiced by the General Directorate of Catastro.

Also, as long as the form is not determined in the form set out in article 17, in the computing of the income of each property, the unproductive area should be deducted.

ArtAculo 25. (Transitorio).-FAjanse the following fAsial volumes of production mAnima chargeable of the paAs per hectare for 1968/69, 41.6 kilograms of beef; 8.0 kilograms of sheep and 5.2 kilograms of wool.

ArtAculo 26.-The agricultural income holders referred to in article 10 of this law, will compute 50% (fifty percent) of the corresponding, determined, and applicable revenue agreement with the preceding articles, to calculate the total income according to the artAculo 35 of the law NAº 12.804, of 30 November 1960, and amending, to the effect only of the fixing of the average rate, which shall be applied on the remainder of that income.

When the total income (item 10 of this law) is lower than the non-taxable amount, 50% (fifty percent) of the total income will be included in the total income for all the purposes set out by the artAculas 35 et seq. de la cited ley NAº 12.804, 30 November 1960 and its amendments.

ArtAculo 27.-Derange from the 1Ath of October 1968, the artAculas 26.27.28 y 29 and the paragraph 2Aº del artAculo 102 of the law NAº 12.804, of 30 November 1960, and its amendments and concordants.

INCOME TAX ON NATURAL PERSONS AND CAPITAL COMPANIES

ArtAculo 28.-Suspend the 3Aº from artAculo 5Aº de la ley NAº 12.804, 30 November 1960 and amending for the following:

" The income of the Industry and Commerce Category and the (f) of the artAculo 30 will be charged to the tax year in which the annual financial year ends, provided that sufficient accounting is carried out in the case of the Directorate. Otherwise the annual financial year shall coincide with the fiscal year; however in attention to the nature of the exploitation or other special situations, the Directorate is empowered to fix the annual economic year on dates that do not match the tax year ".

ArtAculo 29.-ModifAmend the items 12, 23, 25, 27, 28, 32, 34, 36, 41 y 42 of law NAº 12.804, of 30 November 1960 and its amendments, which shall be drawn up as follows:

	" ARTICLE 12. (Gross Income).-They constitute gross income of this category:
	A)	Those coming from depending on, lending, and in general all capital or credit placement of any nature of the taxpayer.
	B)	Those derived from the location of movable property or rights, except as provided in point (D) of the artAculo 9Aº.
	C)	Those arising from the cessation of use or the alienation of incorporated goods such as keys, trademarks, patents, and privileges.
		When the Direction is judged to be reasonably justified for the income holders mentioned in this section must make expenses to obtain or to keep such income, will be computed as gross income of the category to the percentage that establishes the regulation, according to the circumstances of each case, not being able to be inferior 50% (fifty percent) of the perceived income.
	D)	The sums that are collected in payment of no-do obligations.
	E)	For life income, you can deduct 50% (fifty percent) of the perceived income by concept of capital repayment.
	F)	Those derived from the cessation of personal corporate capital quotas. Such income shall be determined by the difference between the perceived price and the tax value of the shares transferred, which are in accordance with the rules of the estate tax.
	G)	The dividends of nominative shares and obligations interests of the same nature.
		Tambientas will be considered included in this category of the obligations and dividend interests of actions to the bearer referred to in the rules governing the income tax of capital companies, which will tax the tax with the final version of the tax in the form set out in those rules. "
	" ARTICLE 23. (Reinvestment).-The income for installation, extension or renewal of movable property of the industrial equipment directly affected by the production cycle, shall be exempted up to a maximum of 50% (50%) of the income net of the Exercise, after deduction of the amounts exonerated by application of the artAculo 25. The percentage will be up to a maximum of 20% (twenty percent) for building construction cost.
	For the purposes of this exemption, furniture shall be deemed to be the property which, however, is physically attached to the building, serves exclusively by its nature and purpose to meet the needs of the exploitation and those that the regulation authorizes to compute as such. No deductibles of the acquisition of companies or participation fees will be considered in the same.
	The rents exonerated by this article cannot be distributed and must be taken to a reservation whose only subsequent destination will be the capitalizing. The amount of reinvestments exceeding the percentages referred to in this article may be deducted in the following Exercises.
	If the reinvestment has not been carried out in the Exercise, it shall be available for a period not to exceed the expiration of the second Financial Year next to which the exoneration motivates.
	As long as the reinvestments referred to in this article are not made, 20% (twenty percent) of the investment in public the income exonerated, which shall be deposited in the Bank of the Eastern Republic of Uruguay to the joint order of the person concerned and the Office of the Rector. The Direction will release those values once the effective realization of the reinvestment has been found. In the event that the effective reinvestment is not carried out within the legal period, the taxes on the income from the date on which they were paid shall be due from the date on which they were paid with the applicable surcharges. relevant.
	When in the Exercise in which reinvestments have been made or in the following two, the goods included in this exemption are in place, must be counted as income of the tax year in which such event occurs, the amount of the exoneration effected by reinvestment, without prejudice to the result of the alienation ".
	" ARTICLE 25. (Exemptions).-The following income shall be exempt:
	A)	The interests of national and municipal debt securities issued by the Bank Mortgage of Uruguay and of Letters and Bonuses of Treasurer.
	B)	Those derived from manufacturing or processing into the product or raw materials paAs, in the It provides that the amount of direct exports that they make from their products, has total sales of the Exercise.
	C)	Those derived from new industries that are declared of national interest to be implemented in the paAs. It is understood by new industries that they manufacture goods that do not occur in appreciable quantities, or those that introduce new processes or new techniques of industrialization. These circumstances, as well as the appreciation of the national interest, will be made in each case by the Executive Branch.
		The exoneration that will be agreed will be a maximum of 10 years, and can be reached until the all income.
		If the beneficiaries exploit other industries simultaneously, the exoneration will be granted by the proportional share, according to what is set by the regulation.
	D)	The corresponding to the maritime navigation Aas. In the case of a foreign partner, the exoneration shall govern, provided that in the country of his nationality the compa ± Aas uruguayas of the same object will enjoy the same franchise ".
	" ARTICLE 27. (Net income).-To determine the net income, the following deductions will be computed:
	a)	40% (forty percent) of gross income in replacement of all necessary expenses for to obtain and preserve it. When the lease payment is justified in the form set by the regulation, this percentage will be raised to 60% (sixty percent).
		When the Executive Branch sets up fice rents for agricultural holdings, it will determine the percentages of expenses that correspond.
	b)	The extraordinary and collective card losses caused by force majeure, in the not covered by compensation or insurance, provided that the current rules on comptroller or eradication of pests and epizootic diseases had been observed, and when the Executive Branch established the affected area and the amount of the loss per hectare ".
	" ARTICLE 28. (Investments).-Taxpayers may deduct, up to a maximum of 50% (fifty percent) of the net income of the establishment, the following investments:
	a)	Fertilizers used in agricultural exploitation over the course of the Exercise.
	b)	Permanent artificial prairies integrated by non-annual and non-yearly species higher than the one set by the Agricultural Plan.
	c)	Foraging reserves up to the maximum cost set by the Agricultural Plan.
		The Executive Branch is empowered to extend the deduction to the following investment concepts: Irrigation facilities, lighting of underground water, taws and azudes; construction of breads, silos, baa ± os, gallops, wired, tinged and dwellings for the work staff and their family; fixing the shape, amount and conditions of the investment in the area of geographical areas of the country. In no case may the total deduction of investments exceed 50% (fifty percent) of net income. "
	" ARTICLE 32. (cations).-Of the total net income of this category only the total income of the taxable person, the part exceeding the double of the non-taxable amount and deductions per dependent corresponding to the provisions of the artAculo 36".
	" ARTICLE 34. (Exemptions).-exempt income from:
	A)	Study grants awarded by official institutions of the country or abroad and Organisms
	B)	Exercise of official representations of international organizations and foreign paAces to Reciprocity condition ".
	" ARTICLE 36. (Total income taxed).-For the determination of the total income taxed, the total income of the taxpayer and the dependents if any, or of the components of the family and the dependents, will be added and deducted:
	A)	Non-taxable MAnimo: deducted non-taxable mAnimo from $80,000 (eighty thousand pesos) when not There is a family or weight of 160,000 (a hundred and sixty thousand pesos), when there is a family name.
	B)	Deductions per dependent: deducted $36,000 (thirty-six thousand pesos) for each dependent.
	C)	Deduction by birth expense, disease, medical assistance, and sepelium; you can deduct the birth, sickness, medical and funeral expenses actually incurred in the tax year, as soon as they exceed 10% (ten per cent) of the non-taxable amount and deductions per dependent, and for the amount of such excess and whenever identify the beneficiaries and give a full proof of the total expenses incurred.
	D)	The alimentary pensions to be served by court judgment or approved convention judicially.
	E)	Donations to National Public Entes.
		Non-taxable mAnimos and other deductions set in this article will govern exclusively for persons domiciled in the paAs ".
	" ARTICLE 41. The Executive Branch will adjust annually, in more or less, the non-taxable mAnimos and the deductions for family loads, in function of the variations that occur in the Andice of the cost of living determined by the state services of the Executive branch, rounding the resulting figures.
	These settings will be applied to the Fiscal Exercise following the one in which the variations occurred.
	The first adjustment will be performed for fiscal 1968 based on variations occurring in the year 1967 ".
	" ARTICLE 42. (Rates).-The annual rates to be applied for progressive stagings on the total income taxed, shall be as follows:

	Up to an amount equivalent to an individual nontaxable mAnimo	15%
	From more than one single nontaxable mAnimo to two	20%
	More than two individual nontaxable mAnims up to four	25%
	More than four individual nontaxable mAnims up to six	30%
	More than six individual nontaxable mAnims up to nine	35%
	More than nine individual nontaxable mAnims up to twelve	40%
	More than twelve individual nontaxable mAnims up to fifteen	45%
	By the surplus of fifteen	55% ".

ArtAculo 30.-The productivity bA music per hectA area referred to in the Article 26 of Law No 12.804,30 November 1960, and amending it, shall be the equivalent of 5.2 kilograms of wool, 41.6 kilograms of bovine meat on foot and 8 kilograms of sheep meat on foot.

ArtAculo 31.-For the purposes of determining the agricultural income referred to in the Article 26 of the Law No 12.804,30 November 1960, and amending the basic productivity of the actual value of the hectare, the average of the amount determined on the basis of the guarantees given by the General direction of Catastro in accordance with the provisions of the artAculo 279 of law NAº 12.804, dated 30 November 1960.

Gross income per hectare will be saved with the actual productivity, the same ratio as the real unit value of the real estate with the actual value of the average area of the country.

ArtAculo 32.-Derse the artAculo 34 of the law NAº 13.586, ofFebruary 1967.

Agricase al artAculo 26 of the law NAº 12.804, of 30 November 1960, and amending, the following point:

" Agricultural producers who exploit land with less than 100 hectares of land, for the purposes of the calculation of their gross income, will account for 50% of their gross income. (fifty percent) of the real value of the property. "

ArtAculo 33.-Modify the first paragraph of the 1Aº of the artAculo 38 of the law NAº 12.804, of 30 November 1960 and amending that it shall be worded as follows:

" The following persons shall be considered dependent on the effects of this tax provided that they are in charge of the taxpayer, are domiciled in the country their respective total rents do not exceed the amount of the deduction per dependent set in the artAculo 36 of this law. "

ArtAculo 34. (Vigency of the Income Tax Changes of the FAsicas Persons).-The modifications established to the items 5Aº, 12, 26, 27, 28, 32, 34, 36, 38 and 42 of law No. 12.804, of 30 November 1960, and its amendments, shall apply from the fiscal year 1967. The ones for the articles 23 and 25 for the Exercises initiated from 1 January 1967.

ArtAculo 35.-The rates set in the Article 2Aº of the NAº 13.319, of 28 December 1964, and amending, shall be fixed at the following percentages:

3Aº	-Dividends or utilities distributed as of 1Aº of January 1968, by private legal persons constituted in the paAs: 25% (twenty-five percent).
Paragraph 9Aº	-Obligations interests, accrued as of 1Aº January 1968: 35% (thirty-five percent).
Paragraph 11	-Income that is rotated or credited from the 1st of January 1968 by the branch, agency, or establishment in the paAs, to the parent house: 25% (25%) income of the Uruguayan source of the legal persons constituted abroad that do not act in intermediate of branch, agency or establishment in the paAs, received from the 1Aº of January 1968: 40% (forty percent).

The unified rate referred to in the second subparagraph of paragraph 11 includes the Tax on Industry and Commerce and those set out in the first paragraph of paragraph 11.

The provisions set out in points 7Aº, 8Aº and 12 shall be governed by the change of fees laid down in this Article.

ArtAculo 36. (Retentions).-The maximum rate of retention referred to in the artAculo 43, of law No. 12.804, of 30 November 1960, and its amendments of 55% (fifty-five per cent). FAjanse in 55% (fifty-five percent) the rates of retention referred to in paragraph 1Aº of the artAculo 45 and the artAculo 46 of the law NAº 12.804, dated 30 November 1960, and amending.

ADDITIONAL INCOME TAX ON INDUSTRY AND COMMERCE

ArtAculo 37. (Additional).-Suspend the tax created by the articles 75 to 77 of the law NAº 12.804, of 30 November 1960, and their modifications by an additional 4% (four percent) to the income taxed by the 1Aº of article 102, of Law No. 12.804of 30 November 1960, and its amendments.

This additional will be effective for the Exercises initiated from the 1Ath of January 1967.

ArtAculo 38. (Derogation).-Please refer to paragraph 2Aº of artAculo 105, of law No. 12.804, of 30 November 1960 and its amendments.

ArtAculo 39.-Else the non-taxed mAnimo of gross gross income set in the 2Aº of the artAculo 102 of the law NAº 12.804, from 30 November 1960 and amending to $2:000.00 (two million pesos).

ESTATE TAX

ArtAculo 40. (Passive Subject). For the purpose of General Rentas an annual tax which shall be levied on the assets of the persons of the family, the family members, the undivided inheritance, the bank accounts with impersonal name, the legal persons constituted in the country by the part of its equity capital to the bearer and the legal persons incorporated abroad.

ArtAculo 41. (familiar family).-It will be possible to establish family members who live together, who will respond in solidarity with the payment of the tax.

When you do not opt for the family name, you will declare each cennyuge your own property and half of the ganancials.

ArtAculo 42. (Indivisa Successions).-The undivided successions will be subject to liabilities provided there is no declaration of heirs as of December 31 of each year.

The passing of one of the cóniñyüges dissolves the familiar núlcleo; the undivided succession of the causative and the supple cónnyuge will be obliged to declare their respective heritages.

In the year in which the self-declaration of heirs is executed, each of the successors shall have to include in his own declaration the share of the share corresponding to the hereditary property.

ArtAculo 43. (Bank accounts with impersonal name).-Impersonal name bank accounts will pay the tax created by item 40, in accordance with established rules in the articles 79 and 80 of Law No. 11,924of 27 March 1953.

The holders of these accounts shall not account for their assets in their assets.

ArtAculo 44. (bearer titles).-The issuing entities of obligations or debentures, savings certificates or other similar securities issued to the bearer, will act as agents of the retrenation; tax on the total of these values in circulation at December 31 of each year or at the close of its annual economic year, at the option of the issuing entity. The challenge that is to be final.

These entities shall repeat against the holders of the bearer values the tax paid in the interest of the payment of interest or the redemption of those securities.

ArtAculo 45. (Condóminos, partners and holders of nominative actions).-The partners, the condóminos and the holders of nominative actions, will compute in their patrimony the share that corresponds to them in the patrimony or in the condo.

Condos, legal persons and companies, not subject to the payment of the tax for all or part of their capital, shall declare their assets and the share of each member corresponding to each member, which shall be held or held in the form of a nominee within the the time limit set by the regulation.

ArtAculo 46. (Heritage termination).-The estate will be determined by the difference of assets and liabilities adjusted fiscally according to this law and its regulation.

The estate will understand all assets located, placed or used economically in the Republic.

Uruguayan citizens and legal persons incorporated in the country will also take into account the goods located abroad, which will be valued in accordance with the rules established by the regulation. In the case of the following cases, this provision shall apply where the deceased has been a Uruguayan citizen.

ArtAculo 47. (Exempt Asset).-For the determination of the taxable amount, it will not be computed on the asset, except for the property and furniture of the housing-housing estate:

A)	Actions of other companies subject to payment of this tax.
B)	National or municipal debt certificates, securities issued by the Mortgage Bank of Uruguay and Letters and Bonds of Treasurer Aa
C)	We provide and rely on foreign currency of foreign nationals domiciled abroad.
D)	Capital parts in Consumer Cooperatives.
E)	Obligations or debentures, savings certificates or other similar securities subject to payment of this tax by retention.

ArtAculo 48. (Value of goods).-The goods will be valued for their actual market value at the date of the determination of the estate or the procedures that the regulation establishes.

ArtAculo 49. (Valuation of assets of persons, family members, and property rights.).-The persons of the family, family members, and their inheritance, shall valuate the goods listed in this document. Article according to the following rules:

A)	Real estate by the real value set by the General Manager of Catastro. As long as that value is not determined, by the updated Ategro by coefficients that will establish the Executive Branch with advice from the General Directorate of Catastro.
	To rural buildings that are backed up by up to date on earth, they will be increased by 10% (ten percent). percent) in terms of improvements.
B)	Leased properties will be computed by a value equal to fifteen times the annual lease amount; the tax value of These properties will not be able to exceed the one that results from the application of the previous section.
C)	The properties promised for sale: the prompt seller will compute the balance to be charged updated, by the discount corresponding according to law number 8,733, of 17 June 1931; the buyer's promitor will compute the amount that will result from applying to the tax value of the property, determined in accordance with the preceding paragraphs according to the corresponding exists between the amount paid for the total price.
D)	The automotive vehicles and the means of shipping or shipping, by the value resulting from the respective tables of the Insurance Bank of the State or other Andices set by the Administration.
E)	The property's tax value property is updated by applying the rational composite discount to the 6% (six per cent) per year for all usufruct lifetime over the same good.
	The user rights for the difference between the property tax value and the tax value of the property.
	The actual rights of use and habitation by 50% (fifty percent), 25% (twenty-five percent) respectively of the value Fiscal that will correspond to the usufruct about the same good.
	When usufruct, use or housing is constituted without a deadline, or for the entire life of the beneficiary or a third party, its The duration of the duration of the duration of the duration of the duration of the duration of the period shall be determined by the following: In all cases the fractions of 1 will be computed as 1 year.
F)	The movable and semi-moving assets of agricultural exploitation, by 40% (forty percent) of the total fiscal value of the property seat of the same. For this purpose, the tax value of the property shall be determined in accordance with the rules of paragraph A) of this article.
	The automotive vehicles, or the means of transport and shipping, are not included in this percentage, which will be valued at (e) the provisions of paragraph E).
G)	In terms of the equivalent value of the housing and furniture of the housing-housing, 10% (ten percent) of the asset will be included in the asset. amount of all the goods, deducted the admitted liability. Where the amount on which the percentage is to be applied exceeds twice the minimum non-taxable amount, the percentage shall be 15% (15%). The works of art, collections, documents, repositories and books are included in this value.

ArtAculo 50. (Capital quotas).-The shares of capital in personal companies and the nominative shares shall be computed by the value resulting from the balance sheet of those companies adjusted in accordance with the rules of article 51.

ArtAculo 51. (Valuation of assets of legal persons and commercial and industrial holdings).-The assets of legal persons and assets for commercial or industrial exploitation valueA, as appropriate, by the provisions governing the Inheritance Tax of Inheritance.

The industrial equipment of the industrial equipment directly affected by the production cycle will be computed by 50% (fifty percent) of its fiscal value.

The Executive Branch will be required to grant the manufacturing and extractive industries a complementary deduction of up to 25% (twenty-five percent) of the assets, adjusted fiscally, in the event of the distance from their location.

geographical area of the city

ArtAculo 52. (Prohibition of the code of this tax).-This tax shall not be computed as a liability for the determination of the taxed assets, nor for the purposes of the settlement of the Inheritances.

ArtAculo 53. (Imputation).-The tax will be settled on the basis of the taxpayer's wealth situation in each tax year.

The Asian people, family members and undivided successions, will declare their assets on December 31. Legal persons and other companies which have sufficient accounting shall declare them to the date of closure of their annual economic year; where they do not have sufficient accounts, they shall declare their assets as at 31 December.

Taxpayers who develop in a single-person or corporate form commercial or industrial activities with sufficient accounting, and whose economic exercises do not coincide with the civil year shall take into account the tax assets of such business. to the closing date of its increased or decreased financial year, with the capital contributions or withdrawals from that date up to December 31 in the manner determined by the regulation.

ArtAculo 54. (MAnimo non-taxable).-The tax will be applied on the non-taxable mAnimo surplus. This mAnimo shall be equal to ten times the individual non-taxable income of the income tax of the FAscas Persons. This amount will be doubled for the household household.

The legal persons subject to this tax and the bank accounts with an impersonal name shall pay the tax on the entire tax patrimony or on the entire proportional portion of the tax.

ArtAculo 55. (Rates).-Tax rates will be applied by progressive stagings on the taxed estate according to the following scale:

1)	Asian people, family members, and undivided successions:		%
	a) For up to two times the nontaxable mAnimo of the passive subject		0.50
	b) For more than two times and up to five times		0.75
	c) For more than five times and up to nine times		1.00
	d) For more than nine times and up to fourteen times		1.25
	e) By surplus		1.50
2)	Juradic persons on the part of their taxed assets		1.25
3)	Bank accounts with impersonal denominations, debentures or debentures, savings certificates, and other similar securities issued to the carrier		1.50

ArtAculo 56. (Collector and Comptroller Office).-The tax will be settled for affidavit and will be collected by the General Impositive Directorate through its Offices in time and form that it will govern the Executive branch, who is empowered to establish rules on holds.

In all writing of the property, except those granted for a judicial mandate, it should be established that the owner paid the tax or that he/she is on the day with his/her payment, stating the date and number of the receipt and the affidavit or certificate issued by the Office of the Recaudadora which does not correspond to the payment. The Domain or Mortgage Transfer Records shall not receive or register documents relating to acts of property or property in which the expressed constances do not exist.

No vehicle can be transferred without a certificate issued by the Office of the Recaudadora that proves that the payment of the tax has been met, that it does not correspond to be paid or that the situation is in another regulated form fiscal.

In the event of non-compliance with the above provisions, the buyer and, where applicable, the lender and the professionals involved in the operation shall be jointly and severally liable for the tax due and ancillary obligations.

The certificate must be issued within the 30 days of your application; failing that, the joint and several liability that is established in this article will cease.

ArtAculo 57. (Vigencia).-This tax will be started applying on existing assets in the year 1967.

SALES TAX AND SERVICES

ArtAculo 58. (Structure).-Make a 10% (ten percent) tax on sales that are made and services that are provided by industry and commerce.

For the purposes of this tax you will understand how to sell any act that amounts to the transfer of domain of a good to the onerous title, or that has at last the last the transfer of that domain, regardless of the design that the parts give the contract of origin or the negotiation, provided that it includes or involves the payment of a price, either in money or in kind.

By service we will understand any action or loan made or produced by one party in favor of another even of a random contract, to the onerous title, even if there is no transfer of domain of any good material. For the purposes of this tax, the lease of goods is included as a taxable fact.

ArtAculo 59. (Passive Subject).-The taxable persons of this tax shall be liable to carry out the acts taxed in the performance of the activities included in the category of Industry and Commerce of the Income Tax.

ArtAculo 60. (taxable matter).-The taxable matter is constituted by the total price of the sales of goods or services of services that result from invoice or equivalent documents extended by the required to pay the tax.

The total amount of sales and services taxed may be deducted:

A)	The amount of taxed merchandise returned by buyers.
B)	The credits for sales or services taxed that are considered bad for the following reasons: Concordat, bankruptcy, (a) situations of nature, or for the course of 4 years from the invoice, provided that, in the judgment of the Office of the Auditator, the recovery has been managed.

ArtAculo 61. (Tax termination).-The tax will be determined by applying the rate on the net sales and service amount referred to in the previous article. From the figure obtained, the tax on purchases of goods and services acquired by the taxable person, which includes the cost of the goods for which the goods are intended, will be deducted, provided that it is discriminated against on the invoice or equivalent document. the sale, and the services to be provided, taxed by this tax.

In the case of exports, the tax corresponding to the goods and services that integrate the cost of the exported product can be deducted; if this is a credit to the exporter, it will be returned or imputed to the payment of other taxes in the form determined by the Executive Branch, which is empowered to adopt other procedures for the purposes of such credit.

The Collecting Office may grant, in justified cases, special tax settlement arrangements.

ArtAculo 62. (Transitorio).-The taxable persons of this tax who are tax payers on sales and transactions shall pay as a minimum during the year 1968 the quota in force at December 31, 1967.

ArtAculo 63. (Recaudation).-The Executive Branch shall regulate the form and the amount of the tax, and may require in the course of the tax payments to be paid to it, calculated on the basis of the income taxable in the financial year, of the tax which would have been taxed by the previous year or by any other potential representative of the taxable amount of this tax.

ArtAculo 64. (Documentation).-Set the obligation to document sales and services taxed by means of invoices or numbered ballots, which should contain printed the number of entries and demA data for the identification of the seller or service provider, the goods sold or services provided, the date, amount and amount of the tax corresponding to the operation.

The Executive Branch by regulatory authority may have the formalities and conditions to collect invoices or ballots for a better tax controller.

When the turn or nature of the activities makes it impossible, in the judgment of the Office of the Rector, the detailed documentation, it may be necessary to accept or to establish replacement systems for the documentation of the operations.

Non-compliance with the provisions of this article will set you down, unless otherwise tested.

ArtAculo 65. (Market Circulation).-Facultate to the Executive Branch to establish the obligation that all merchandise taxed by this tax that circulates in the country will do so accompanied by its corresponding invoice, remitting, or equivalent document.

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

ArtAculo 66.-Exonase from this tax:

1)	Exports;
2)	The sales of the following items of first necessity: edible oils (lAquids and only) with exclusive of the pure of olive; rice; fresh meat; cereal flour and by-products of its milling; fresh milk; bread; biscuit; pasta and noodles; vinegar; fresh fish; salt for domestic use; coffee; fruit; fresh vegetables; fresh vegetables; Boniates; potatoes; eggs; poultry; edible fats; cheeses; water; Gas; supergA; electricity; leA ±; charcoal; carbonilla; kerosene.
3)	Sales of building materials listed in the articles 12 of the Law No. 12.358, of 3 January 1957; 53 of the law NAº 12.367, of 8 January 1957; 89 of the law NAº 13.349, of 29 July 1965; drivers and wires intended for electrical use.
4)	Sales of drugs and drug specialties to be determined by the Executive Branch.
5)	Sales of livestock or agricultural products and fruits of general paAs; fertilizers; products intended to combat pests of livestock and agriculture.
6)	Sales of the following goods taxed by internal consumption taxes; common, fine, foaming, licorous wines, Special, vermouth, and champagne; alcoholic beverages; tobacco; tobacco, cigars and cigarettes; denatured alcohol for fuel, heating, power, lighting and clAnicos; alcohols for perfuming, for licerae; for the elaboration of medicinal products and for Lead common wines; vAnicos; naphtha; gas-oil; diesel-oil; fuel-oil; greases and lubricating oils; cAs, covers and retreading material.
7)	Sales of non-alcoholic beverages made from Uruguayan fruit juices containing as mAnimo 10% (ten percent) Fruit juices; natural Uruguayan fruit juices, concentrated or subjected to industrial processing.
8)	Sales of public securities; shares and securities issued by private bodies; journals and newspapers, as well as raw materials, products, machinery and articles necessary for their printing, imported directly or indirectly by periodontic companies for their use; magazines, books and brochures of literary, scientific, art, teaching and material education and its printing.
9)	Real Estate Sales.
10)	The sales of the fixed asset's assets that would have been affected to the use by the holder for a minimum of 5 years.
11)	Tambiento estarà ¡ n exonerated del taxa las operaciones banbanes, cambiarias y de seguro; la cesiântion de crósídones, la loterAa and five years, the real estate leases; the transport of persons and correspondence; and the provision of services of the following undertakings: of construction, contractors or sub-contractors; of laboratories of clAnicos; press, broadcasting and television, and telegraphic telegraphic.
	The exonerations referred to in numerals 2, 3, and 7 of this article shall be in effect when the Executive Branch grants them. who is empowered to limit them to some of the marketing stages, as well as to reduce them in their amount.
12)	Until December 31, 1968, hotels and restaurants will be exonerated.

ArtAculo 67.-The exonerations that the current legislation agrees to the consumer, agricultural and production cooperatives will govern for this tax for the sales that these cooperatives make directly to its partners.

ArtAculo 68.-AutorAzase to the Executive Branch to exonerate sales tax of:

1)	National production premiums to replace similar imported and used in the processing of articles exonerated from this tax, when their production is considered national interns; and
2)	Materials retrieved by recovery industries that are considered to be national.

ArtAculo 69. (Accounting records).-The regulation may impose the use of special accounting records or appropriate forms in the accounting records used by taxpayers.

ArtAculo 70. (Certificate).-No commercial or industrial establishments may be disposed of, closed or liquidated, without the prior obtaining of a certificate issued by the Office of the Auditator in which the holder or the holders of the same do not owe the tax created by this law or who, by means of guarantee sufficient, has been granted time to pay.

Same certificate prior to obtaining the proprietary companies of commercial or industrial establishments, in case of total or partial dissolution and settlement.

The omission of this requirement implies, in full right, the solidarity of the acquirer with respect to the tax debt of the alienating to the date of the operation, which will be extended to the professionals and managers, interveners and the partners to any of the directors and administrators of the taxpayer.

ArtAculo 71. (Transitorio).-Taxpayers of this tax will be entitled to a credit of 10% (ten percent) of the cost of the stock as of December 31, 1967, or the end of the finished Exercise in the year 1967, in the case of the taxpayer of goods and raw materials acquired in square taxed by this tax. This credit will be charged to the tax that corresponds to the first two years of validity of this tax in the form that the Executive Branch rules.

ArtAculo 72. (Vigencia).-This tax will be effective from the 1st January 1968.

ArtAculo 73. (Derogations).-Please take effect from the 1Ath of January 1968, the Sales and Transactions tax created by the artAculo 2Aº de la ley NAº 10.054, 30 September 1941, with its amendments and concordant.

TAX ON GROSS ENTRIES

ArtAculo 74.-Sustid (i) from artAculo 63 of law NAº 13.241, of 31 January 1964 and amending, by the following:

"i)	Entries for which sales tax and services are paid".

IMAGE PIPE TAX

ArtAculo 75.-Else to $2,000 (two thousand pesos) the tax on TV image tubes and glass bulbs, created by the artAculo 39 of law NAº 13.241, of 31 January 1964 and amending. This tax may be deducted from what it is appropriate to pay in the following stages of marketing by way of sales tax and services.

INHERITANCE TAX AND RELATED

ArtAculo 76.-Sustituyese the artAculo 65 of law No 11.285,2 July 1949 and amending, by the following:

	" ARTICLE 65.-In any inheritance tax settlement filed in the succession judgments, it will be included in the asset, 10% (ten percent) of the amount full of the goods reported, whatever their nature, deducted the debts authorised by the artAculo 5Aº de la ley NAº 2.246, dated 30 August 1893, as equivalent value of the ajuar and furniture of the house-housing of the causative.
	When the amount on which the percentage is to be applied exceeds the sum of $1:000,000 (a billion pesos), the percentage will be 15% (fifteen percent). percent).
	The works of art, collections, documents, repositories, and books are stated to be included in this value.

ArtAculo 77.-ModifAcase the artAculo 142 of the law NAº 12.804, dated 30 November 1960, with the wording given by the artAculo 10 of law NAº 13.032, dated 7 December 1961, which shall be worded as follows:

" ARTICLE 142. (Factors of Action).-The Executive Branch will set up with the advice of the General Directorate of the Catastro, the factors of updating to govern for each civil year, with the determination of the real value of the property ".

ArtAculo 78.-Suspend the 3Aº of the artAculo 147 of the law NAº 12.804, of 30 November 1960, for the following:

"In everything else, the rules governing the transmission of the full domain will apply."

ArtAculo 79.-ModifAcase the 1Aº of the artAculo 376 of the law NAº 12.804, dated 30 November 1960, with the wording given by the artAculo 60, of law NAº 13.032, of 7 December 1961, which shall be worded as follows:

" The right of the State to collect taxes shall be prescribed at 5 years from the end of the calendar year in which the event occurred. For the purposes of this Regulation, it is necessary to ensure that the taxable person is liable to pay the tax in respect of the tax. The term of registration will be of 10 years for the taxes of real estate and for the retirement contributions and family allowances, and 20 years for the tax on inheritances, legacies, donations and the one that taxes the transactions between people called to inherit ".

ArtAculo 80.-ModifAcase the artAculo 152, of law NAº 12.804, dated 30 November 1960, with the wording given by the artAculo 46 of law NAº 13.241, of 31 January 1964, which shall be worded as follows:

	" At any point in the succession, you may be interested or any of them make payments on account of the inheritance tax due and not has been the subject of provisional or final settlement. The taxpayers may request facilities for payment of the tax to the respective collection office, within the 30 days of the execution of the approval of the provisional and/or difinitive liquidation, crediting justified causes they will be appreciated by the Administration.
	You should opt for one of the following plans: deliveries within the deadline for payment of the 10% tax (ten percent), 20% (twenty percent), 30% (thirty percent), or 50% (fifty percent) of the amount due, and the balance respectively in no more than 12, 18, 24 A³ 36 monthly and equal redemption fees, with the interest of 24% (twenty-four percent) annually on balances debtors, payable with each quota.
	The default interest will be 4% (four percent) monthly and the delay in the payment of more than 2 installments will give rise to the claim of the entire debt, with the expressed moratorical interests. "

ArtAculo 81.-Sustituyese the artAculo 13 of law NAº 13.032, dated 7 December 1961, which shall be worded as follows:

	" ARTICLE 13. (Real estate sold in instalments).-The taxable value of the real estate sold or acquired in instalments by means of a promise with a "certain or proven date", according to the standard of the artAculo 270 of law NAº 12.804, of 30 November 1960, shall be determined for the purposes of payment of inheritance and legacy taxes as follows:
	In the successor to the seller by the balance to be charged updated by the corresponding discount according to the law NAº 8,733, dated June 17, 1931.
	In the succession of the buyer promitor for the amount that results from applying the updated value of the property, the relationship that exists between the amount paid with respect to the total price.
	Treat donations or operations between people called to inherit, in which the object of the transmission is a promise of The same criterion for determining the seat of the tax shall be followed in accordance with the above conditions.

ArtAculo 82.-ModifAcanse the "a" and "b" sections of the artAculo 14 of law NAº 13.032, dated 7 December 1961 and amending, which will be written in the following form:

	" ARTICLE 14. (Contraventions and Mora).
	a)	Taxpayers who do not promote the judicial opening of the succession within 3 months of the (a) a penalty of 2% (two per cent) per month on the amounts to be paid by way of tax, which shall be settled from the expiry of the period of 3 months to the date of the request for opening.
		If this was to be done after 1 year or more of the decedent's death, the fine was liquidate until the expiration of that period;
	b)	Taxpayers who omit the presentation of the asset and settlement affidavit In the case of the tax in the case of the legal opening of the succession, a fine of 4% (4%) a month on the amounts to be paid by way of tax, which will be settled from the expiry of the that period up to the date on which the car approving the vehicle is executed Final settlement. The fine will not be liquidated during the period of time that insum the tax settlement limit, provided that the tax is not delayed because of the tax liability of the taxpayer. The fines shall be liquidated, without fractionation, per month; and the penalty shall be replaced by the default surcharge provided for in paragraph (1) of the artAculo 375 of the law NAº 12.804, dated 30 November 1960 ".

LAND CONCENTRATION TAX

ArtAculo 83.-The people of the country and the companies by the share of capital issued in shares to the bearer, owners of rural buildings, which at 31 December 1967 have more than 2,500 (two five hundred) Areas with a tax value of more than $10:000,000 (ten million pesos) will pay a one-time tax on land concentration, which will be settled jointly with the Heritage Tax.

It shall also be in addition to the party's share corresponding to the nominative shares held by the property of the companies with capital represented by nominative shares.

The owners will add their own assets to the share that corresponds to them in the assets they hold in condominium and in the property of the personal societies that they belong to.

Rural real estate will be valued in accordance with the criteria established for the Heritage Tax in paragraph A) of article 49 of this law.

The tax rates, which will be applied by progressive steps on the tax value of the rural real estate asset, will be as follows:

Up to $15:000,000, 1%.

For the surplus of $15:000,000 and up to $25:000,000 2%.

For the surplus of $25:000,000 and up to $50:000,000 3%.

For surplus of $50:000,000 5%.

RURAL LEASE TAX

ArtAculo 84.-An annual tax on rural real estate leases.

The tax will be taxed on the people of the country and the capital companies of the rural real estate that will lease it, and will be settled on the amount of real or real lease, according to the largest.

It will be computed as a lease for 10% of the value of the leased property determined in accordance with the criteria established for the Heritage Tax in paragraph A) of the article 49 of this law.

The taxable amount shall be the sum of the actual or actual leases, as applicable, of the properties transferred to the leases for each taxable person and for the shares that correspond to them in the properties that they hold in condominium or society.

The tax rates to be applied to the total of the taxable amount, without any progressive steps, will be as follows:

	Until	$	500.000.00 the	3	%
	Until	"	1:000,000.00 the	5	%
	Until	"	1:500.000.00 the	8	%
	Until	"	2:500.000.00 the	12	%
	Until	"	5:000,000.00 the	16	%
	$	$	5:000,000.00 the	20	%.

The taxable persons who compute a total of leases less than $100,000 (one hundred thousand pesos) per year or a total area leased less than 200 (two hundred) hectares will be exonerated.

The tax will be paid by the landlord in the form, term and conditions to be determined by the regulation.

NATIONAL ADDITIONAL TAX EXEMPTIONS TO LAND

ArtAculo 85.-From December 31, 1967, the taxes listed below, created by the laws indicated:

I)	Prophylaxis against sAffilis ( artAculo 1Aº of law No. 7,267, of 6 September 1920).
II)	Hydrography, ports, and jetties (paragraph j) 3Aº of the artAculo 6Aº de la ley NAº 8,343, 19 October 1928, modified by the article 3Aº of the law NAº 8.504, dated 7 November 1929.
III)	Rural Property ( article 8Aº of law NAº 8,748, dated August 20, 1931).
IV)	Pavement Bonds ( artAculo 5Aº of Decree-Law No. 9.408, dated May 17, 1934, modified by artAculo 2Aº of the law NAº 9,633, of 20 June 1937).
V)	Additional 1/2‰. (average per thousand), ( artAculo 18 of the law NAº 10.183, of 1Aº of July 1942).
VI)	Sanitation (Incisos a, b, c, and d of the article 3Aº of Law No. 10,069, of December 20, 1945).
VII)	Fomento lero lero ( articles 1Aº, 2Aº and 3Aº of the law NAº 12.006, dated 6 October 1953, and artAculo 1Aº de la ley NAº 12.431, 30 November 1957).
VIII)	Leros Bonuses ( article 3Aº of the law number 8.039 of 9 November 1926, as amended by the artAculo 15 de la ley NAº 8,342, 19 October 1928).
IX)	Additional O.S. E ( art. 4Aº of law NAº 12.121 of 7 July 1954).
X)	Rural Leases ( artAculo 111 of law number 11.029, of 12 January 1948).
XI)	Social Default Tax (substitute tax, set by the artAculo 2Aº of the law NAº 7,880, of 13 August 1925 and amending).
XII)	Additional 2‰. (two per thousand) (point A) of the artAculo 3Aº of decree-law NAº 10,318, of 20 January 1943, as amended by point (B) of the article 3Aº of Law No. 11,617, of 20 October 1950).
XIII)	Lease tax (subsection B of the artAculo 4Aº of the law NAº 11.617, dated October 20, 1950, amended by laws: artAculo 8Aº de la ley NAº 12.464, de 5 de december de 1957 y artAculo 65 of the law NAº 12.996, dated 28 November 1961).
XIV)	Tenant tax (subsection i) of the artAculo 23 of law NAº 12.463, dated 5 December 1957).
XV)	Additional Public Works ( artAculo 9Aº of the law No. 2,950, of 23 November 1961).

TAX ON THE DISPOSAL OF MOTOR VEHICLES

ArtAculo 86.-In the current Agrarian and Industrial Prenda Records, there is no need for any item of garment, which affects the vehicles indicated in the Article 99 of Law No 13,420 ofDecember 1965, the transfer of which took place after 1 January 1966, without crediting that the tax on the sale of vehicles has been paid railcars.

ArtAculo 87.-The tax set in the artAculo 211 numeral 1Aº of law NAº 12.804, of 30 November 1960, in the wording given by the ArtartAculo 89 of this law, shall be calculated on the price, estimate or value to which the artAculo 101 of the law NAº 13,420, of 2 December 1965, according to which is the largest.

In case there is a difference between the price or the estimate contained in the respective document and the ficto, the stamp tribute of the corresponding document will be supplemented, within the period foreseen for the registration in the Registry of Automotors.

The right of registration in the Auto Registry will be 2‰. (two per thousand) and will be liquidated over the price or estimate or value, according to which one is the largest.

ArtAculo 88.-DuplAcase the tax created by the artAculo 99 of the law NAº 13,420of 2 December 1965. The result of the increase of this tax will be for General Rentas.

STAMP TRIBUTE

ArtAculo 89.-ModifAmend the items Nos. 182, 190, 191, 193, 194, 200, 202, 203, 204, 205, 206, 207, 209, 210, 211, 213, 220, 225, 229, 234, 237, 238, 240, 243, 245 and 251 of the law NAº 12.804, of 30 November 1960 and its amendments, which shall be drawn up in the following form:

	" ARTICLE 182. (Birth of the tax obligation).-The documents shall be subject to the payment of the tribute for their sole material existence, with no effect on their validity or legal effectiveness, without prejudice to the provisions of the artAculo 200. For the purposes of the tribute, the obligations subject to conditions shall be deemed to be pure or simple. The express terms shall be subject to the payment of the same tribute as the serious contract or obligation extended. Conventional acts shall be considered to be granted when signed by one of the parties, the document being held by the other party. "
	" ARTICLE 190. (Several copies of documents).-When the documents are extended in several copies of the same tenor, the corresponding tribute shall be paid in each of them.
	The second and subsequent copies of public records issued with a judicial mandate will be extended in sealed paper of equivalent value to the half of which the original contract would correspond to, to the date of the issue of such copy. "
	" ARTICLE 191. (Contract of promise of sale).-The commitments or contracts of promise of purchase-sale of real estate, commercial or industrial establishments and vehicle vehicles referred to in the artAculo 99 of the law NAº 13,420, of 2 December 1965, even if in them it is declared to receive all or part of the price, may be extended in simple paper, but must be put back a stamp of $10 (ten pesos) for each sheet if the respective document is to be filed with any State authority.
	Tambiien will apply to this procedure in promises to perform acts or contracts that are required for the validity of the law for the purposes of the law requirement of public writing. "
	" ARTICLE 193. (Auction tickets and merchandise orders).
	1Aº)	Each property sale ticket made in public auction will pay a stamp of $10 (ten pesos).
	2Aº)	The merchandise orders made by the factory representatives You will pay a stamp of $10 (ten pesos) for the original and each of your copies.
	No importer will be able to accept orders for goods without the said stamp, having paid solidarity in the payment of the corresponding fines in case of violation.
	Except for the payment of this stamp are the proposals, quotes, and other correspondence concerning these orders.
	The purchase and sale tickets for operations performed in the Market at the time of the Cereals, Oleaginous and Fruit of the PaAs, of The Trade CA of PaAs Products, shall pay a stamp calculated at the time of 2 or/ooo (two per ten thousand) over the amount of the value entered in the document.
	For the tax lculo the lower half thousand fractions will be held by that amount and the largest by the entire thousand.
	They are considered taxed by tribute not only the tickets subscribed by the parties when an operation is formalized at the market wheel, but also all tickets that are incorporated in the Register of the PaAs Products Trade Trade CA.
	The PaAs Product Trade CA will be responsible for the payment of the tax, with all the tickets taxed at the time are displayed in their offices by a more timbrating machine. "
	" ARTICLE 194. (Consolidated vouchers and knowledge of import and export).-Vouchers that are signed in favor of credit institutions that are previously established with mortgage, garment or anti-resis, will pay a stamp of $10 (ten pesos), whatever amount they express.
	The knowledge of import and export, will also pay a stamp of $10 (ten pesos) in its original.
	" ARTICLE 200. (Cancellation of obligations).-Any cancellation, total or partial of obligations, whatever their origin and the means used to perform it, should be instrumented in the form that establishes the regulation, paying the tribute of stamps to reason of 18‰ (eighteen per thousand).
	For the tribute circle, fractions less than $50 (fifty pesos) will be held by that amount and the majors will be rounded up in The number of that figure is.
	In cases where cancellation is done by spin, transfer of funds, dependent on current account, asA as all other form of The beneficiary must extend receipt, which must be held by the person who made the turn, transfer of funds, deposits or credits, within a period not exceeding 60 days of the date of its realization.
	If the duly timbrated receipt is not within the time limit held by the person who made the turn, transfer of funds, deposits or You will have to pay the tribute in the document that accredits the act performed, under penalty of incurring the sanction foreseen for the fraudsters by the artAculo 225.
	In these cases, the paid tribute may be repeated against the beneficiary ignoring the receipt.
	The tribute will tax the original document, its duplicates and other copies, being the responsibility of the grantor for the original and the who were recoing them, that of duplicates, and other copies.
	The permiser grants of mA timbers authorized by the Executive Branch, which carry signed books, may pay the tax to receipts by means of the printing of the established values of that tax, applying that impression on the duplicates. These last ones should bear the same correlative and printed numeral as the original receipts, which were paid out in full or partial payment of obligations. The original receipts will be printed with the caption: "Timbers in the duplicate of the permit number ...".
	" ARTICLE 202. (Company shares).-Company shares and debentures or debentures shall pay the stamp duty on 24 ‰ (twenty-four per thousand) on the nominal value of the same. "
	" ARTICLE 203. (Civil and commercial obligations).-All civil or commercial obligations consisting of a debt, promise or mandate of payment, and chartering contracts, when documented, as well as vouchers, consonant, promissory notes and certificates by Concept of deposit of fixed term money issued by Credit Instructions of any kind (Banks, Bank Boxes, etc), will pay the tax in the form of stamps.
	The stamp value will be regulated at 18 ‰ (eighteen per thousand), if the document deadline is not exceeds three months; 24 ‰ (twenty-four per thousand), when the deadline is greater than three months and does not exceed six; of the 30 ‰ (thirty per thousand), when the deadline is exceeding six months and not exceeding one year and 36 ‰ (thirty-six per thousand), when the deadline is greater than an aA ± o.
	For the tax limit, fractions less than $50 (fifty pesos), will be held by that amount and the majors will be rounded up in The number of these figures. This tax shall be exempt from this tax on current account deposits, prior notice, in custody or guarantee of obligations that have been paid or payable by the corresponding tax, according to their nature and the books delivered by the banks. for savings in Savings Bank, either on a fixed term or at a notice.
	When the document does not express an expiration date or is uncertain, the tax rate will be fed at 36 ‰ (thirty-six per thousand). This rate will also apply to all documents that do not have a grant date. The Executive Branch is empowered to print mobile stamps for the values it deems necessary for the perception of this tax.
	Such stamps will be distinguished by alphabetic strings and correlative numerals ".
	" ARTICLE 204. (Fixed tax).-Corresponding to the fixed tax of:
		$10.00
	1Aº)	The second and subsequent records of documents whose first record bears the stamp that corresponds.
	2Aº)	To the transfer of the property tickets of marks and wins.
	3Aº)	To signature legalizations, even when they are done in the form of certificates, or not fit in the paper of the document whose signature is legalized.
		$20.00
	4Aº)	Each record of the sureties or deposits by lease.
	5Aº)	Each record of the certificates issued by the scribes, the public employees, and people who exercise a liberal profession, without any exceptions that the following:
		a)	The medical certificates of defunciance that are issued in compliance with the health provisions or the Civil State Register.
		b)	The medical certificates that are issued in employee favor as a justification for sick leave orders.
		c)	ExA's, behavior, preparation, and Students ' aptitudes, which will be issued by the University of the Republic and the secondary school and primary school. These exonerations also reach the stamps for the promotion of the National Library and Administrative General Archive.
	6Aº)	Each record of inventory, participation, evaluation, arbitration, and translation.
	7Aº)	Each card record, account details, and any other document class is not subjects by their nature to stamp or stamp, when presented to any authority or office of the State.
		Except for the reposition of sealed receipts for sums not greater than $50 (fifty pesos), which the artAculo 220 exonerates of tribute.
		Each journal, or printed that is presented, will be counted as a sheet.
	8Aº)	Every record of the annotations that you are continuing with titles or contracts actuaries or public toilets.
		$40.00
	9Aº)	At every record of the copies of protocolizations, of mortgage cancellation, novations, anticresis, garment and any other letter of payment referring to documents or contracts in which the sealing or the corresponding stamp has been paid.
	10)	A each record of donations or other free-to-charge title and copies of any public scripts in which they are granted.
	11)	A every record of the property titles of the invention patents that issue the Executive branch in accordance with the Patents Act.
	12)	Each record of the testimonies of protests and protests.
	13)	Each record of substitutions, extensions, revocations, resignations, and ratifications of powers, declaratory, veniae by public deed, testimonials or carA of closed will and copies of open will.
	14)	Each record of copies of Civil Records or Civil Records of the previous parochial to the decree-law No. 1,430, dated February 11, 1879.
	15)	Each record of the copies of powers for litigation, whether general or special.
	16)	At every record of the power cards with or without a notarial certificate.
	17)	A every record of the public record ratifications.
	18)	A every record of the contract ressions made to free titles.
	19)	To property tickets for brands and livestock signs that the office issues competent and each record of the aparcerAa contracts.
	20)	Each record of the partial or total society dissolution contracts.
	21)	Each record of the copies of emancipated writes.
	22)	The second and next of powers.
	23)	Every record of the garantAas, sureties, garments, or mortgages that ensure compliance of obligations that have been separately satisfied or must satisfy the corresponding stamp or stamp, according to their nature.
	24)	A every record of the Company Bylaws or the Constitution of the same.
		$80.00
	25)	The first record of special powers.
	26)	Each record of the protocols in which the scribes must extend the writes matrices, the notes of protocolization, the notarial acts provided for by the law or requested by the interested parties and the documents that are not subject by their nature, to sealing or timbre.
		$120,000
	27)	At the first record of the general powers.
		$200,000
	28)	The first record of mine denuncios.
	29)	The first record of any request for installation of theaters, circuses, and other Fixed constructions for the performance of public relations.
	30)	Every record of the garantAas or sureties, where no amount is set for the obligation entrenched and cannot be determined. "
	" ARTICLE 205. (Customs documentation).-The customs documentation corresponds to the following stamps:

	$10.00
	1Aº)	The first and next of the cabotage vessel load manifests of less than twenty metric tons of records and requests to open and close records of them, as well as the items of import dispatches by items that the passengers introduce and whose value does not exceed $100,000 (one hundred pesos).
	2Aº)	Each record of the licenses for the maritime role.
	3Aº)	Each record of the load and unload manifests of the cabotage and mA ships of twenty metric tons of tonnage and requests to open and close records for them.
	4Aº)	Every record of guAs, permissions, or permissions for dispatches from the effects of Customs and ReceptorAas of the Republic.
		When the dispatch permissions, by reason of the tariff or characteristic provisions of the The seal will be paid for each of the deposits mentioned in the customs code.
		$20.00
	5Aº)	A every record of the guAs, permissions, or permissions, for the purpose of the Customs and ReceptorAas of the Republic, relating to the operations of import, export, transhipment, reembarkation and transfer.
		The dispositioncontained in paragraph 2 of paragraph 4Aº is applicable to these operations.
	6Aº)	To health letters for ships that do cabotage trading.
	7Aº)	At the first record of load and unload manifests and requests to open and close records of vessels other than cabotage, where they do not exceed 100 metric tons of tonnage.
		$40.00
	8Aº)	To them, when they exceed one hundred tons and do not pass from three hundred tons.
		$60.00
	9Aº)	To them, when they exceed three hundred and do not pass four hundred tons.
		$80.00
	10)	To health letters for overseas ships.
	11)	The load and unload manifest and requests to open and close ship records when they exceed four hundred tonnes.
		$100.00
	12)	A each record of the previous query requests set by the artAculo 40 of Decree-Law No. 10,314, of 18 January 1943. "
	" ARTICLE 206. (Overseas Vessels).-Sealed in relation to the papers of vessels other than cabotage, shall only be paid once at the entry of the first port of the Republic in which the vessel operates, and once at the exit, and shall apply even if They have package privileges. The following fojas to the first of the said manifestos will be worth $10.00 (ten pesos) ".
	" ARTICLE 207. (Performances to the Administration).-Any request or exhibition that is made in front of any administrative office should be extended in sheets of sealed paper whose value will be fixed according to the economic amount of the matter and according to the next scale:

	Subject	Value of the record
	Up to $5,000.00		$	10.00
	From $5,000.00 to $10,000.00			"	15.00
	From $10,000.00 to $20,000.00			"	20.00
	From $20,000.00 to $50,000.00			"	25.00
	From $50,000.00 onwards			"	5.00
	per 5/000 (five pesos per ten thousand) over the amount rounded up in fractions of $10,000.00 (ten thousand pesos).
	In no case the value of the record will exceed $250.00 (two hundred and fifty pesos).
	All subsequent administrative actions will be extended to sheets of equivalent value, the reposition must be performed when the You have the Administration and always before you dictate it.
	The interested party should express the value of the matter at the beginning of the management, without prejudice to any repositions arising from the the estimate that, for tax purposes, you can do the Administration at any stage of the limit or before the resolution.
	The issues not susceptible to pecuniary estimation will be started and will be in fojas of $10.00 (ten pesos).
	In fojas of equal value will be extended the proposals in public tenders.
	The requests that the individuals formulate and the processing that originate in matters of notorious public interest, will be filed and Roll out in simple paper.
	In the processing of files that are both public and private-which have a lack of urgency or perentorage, not being able for that cause differs without prejudicing that interest or acquired right-may be acted in simple paper with charge to reposition. The Offices that must proceed in this exceptional way, will seek the payment of the tribute by the means of quoting and notification, leaving constancy in the respective files of such diligence. Only in the cases of manifest rebellion of the debtors or when they do not have in their professional budget enabled to initiate the action to which there will be, will pass to that end, to the General Direction Imposito-Office of Taxation Direct, circumstantial communications concerning those debts. "
	" ARTICLE 209. (Library Stamp).-The tax set by the artAculo 2Aº de la ley NAº 1.987, de 30 de mayo de 1888, serA ¡ de $5.00 (five pesos) ".
	" ARTICLE 210. (Regulation of the tribute in the sealed paper).-The value of the sealed paper will be regulated at 18‰ (eighteen per thousand) if the term of the contract or the documented obligation does not exceed three months; of 24 ‰ (twenty-four per thousand) where the time limit is greater than three months and does not exceed six months; of the 30 ‰ (thirty per thousand) where the period is longer than six months and does not exceed an aA ±; and 36 ‰ (thirty-six per thousand) when the deadline is longer than an aA ± o.
	For the tax limit, fractions less than $50.00 (fifty pesos) will be held by that amount and the majors will be rounded up in This is the number of these.
	Obligations or contracts that are not time-bound or are not yet to be determined shall be governed by the scale for which they exceed of a term year.
	Sales, disposals or enajenations, and in general, any document that amounts to a transfer of real estate or real rights To be used to accredit these rights, it shall be governed by the scale set for the obligations and contracts of up to six months.
	The same rule will apply to write copies that credit a price balance in favor of the seller or alienant.
	The loan contracts, whatever their mode, will pay the tax according to the scale set in the first paragraph.
	The Executive Branch will have the impression of the sealed paper of the values it deems necessary for the perception of this tax. Such sealing will be distinguished by alphabetic strings and correlative numeral. "
	" ARTICLE 211. (Rates to 18%).-Will pay the tax at the age of 18‰ (eighteen per thousand):

	1Aº)	Commitments or promises of purchase-sale of movable property and purchase-sale contracts of those same goods.
	2Aº)	Rights, non-communicable, and non-communicable.
	3Aº)	Negotiations on litigious actions.
	4Aº)	Permuse contracts that do not address real properties.
	5Aº)	Lease or sublease contracts and, in general, all those in which you capabilities consist of periodic payments for some time.
	6Aº)	Society contracts and their terms.
	7Aº)	Contracts for onerous contracts. "

	" ARTICLE 213. (Contracts for periodic payments).-In the case of lease, service location and, in general, successive execution or periodic payments, the tax on the total amount of the benefits during the term of the contract and its options if any.
	In real estate lease or sublease contracts, where the current or future price is set part in money and part in In the case of any social or legal act, or simply in the form of such percentages, the parties must estimate the economic content of the percentage of the percentage, to the effect of calculating the tax, not being able result in a total annual price of less than 6% (6%) of the real value of the building established by the General Directorate of Catastro and Administration of National Furniture.
	The same procedure will be followed in cases where a price is initially set to money and for a future date on a percentage of any nature that they force.
	For the tax lculo the fractions less than $50.00 (fifty pesos) will be held by that amount and the majors will be rounded up in This is the number of these.
	In contracts of this nature in which the deadline is not set, the deadline of 8 years for the fixing of the tribute will be taken. It shall also be taken for the period of 8 years for the fixing of the tax when it is established automatically, for an indeterminate period of time.
	For tax purposes, it will be understood that there is also an automatic period of time, for indeterminate time, when without extending it, set out in the contract modification of the lease price, taking into account the contingency of its continuity, more than the stipulated period and the option, if any. "
	" ARTICLE 220. (Stamp exemptions).-No timbres shall be exempt:
	1Aº)	The receipts that depositors grant to the Banks for withdrawal of money or time fixed.
	2Aº)	The receipts that are issued by the Banks on account of current and current account money checks to pay for vouchers and compliant.
	3Aº)	The receipts or provisional titles that are issued by the anedimes and in comandita by actions, by collection of quotas or the value of their respective shares.
		Within the year of founded or authorized the expansion of capital in your case, These companies will pay the corresponding tribute in the final shares or in the receipts or provisional titles, according to the rate in force at the time of paying the tribute.
	4Aº)	The receipts extended to continuation of documents that paid the tribute and which have a relationship with the obligations entered in them, as well as the quota coupons of the repayment obligations in instalments.
	5Aº)	Receipts of all staff assignments from the Public and Public Administration passive classes, as well as those corresponding to holds on these same judicially ordered designations.
	6Aº)	The vouchers signed by public employees and by retirees and pensioners by Write-downs or pay transactions in the National Savings and Discount Box.
	7Aº)	The epistolar or telegram correspondence in which:
		A)	Request to distribute or deliver a sum of money.
		B)	Communicate a payment, a order, provided that it is also stated that the receipt with the stamp of law, is in the hands of the payer.
		C)	Received a quantity of money, credited to the recipient, on condition that the receipt and possession of the receipt with the stamp of law are also recorded.
		D)	Communicate to those in Current account statement the movements in the account, whatever the credit or entity charged. In the case of current accounts between traders, the exoneration will only be governed when the corresponding stamp is received separately.
		E)	Be prompted by banking institutions and commercial firms the periodic conformations of the balances of their current accounts.
	8Aº)	Letters, tickets, and other documents that are packaged or delivered to sales to Goods from merchants, even if they are returned signed by the buyer to credit the receipt of the remitted.
	9Aº)	The documents in which the money supplies or other values made to the (a) general government, employee factors, stock brokers and customs dispatchers with a provisional cter or to perform acts on behalf of and order of the represented.
	10)	The receipts that the professionals, broker dealers, consignees and agents in the general claim to their clients for the reimbursement of sums previously received from or received from third parties on behalf of the same, provided that the corresponding stamp has been used in the receipt granted to the third party. The receipts that the same will issue for the return of advances made for the benefit of their clients will also be exempt.
	11)	The endorsements that are made in documents that have paid the tax set by this Title.
	12)	The receipts granted by the General Directorate of the Criminal Institutes on the occasion of the sale of items in their establishments.
	13)	Receipts awarded for rent payments from urban and suburban estates.
	14)	Other cases covered by special laws that are not expressly repealed by this Title.
	15)	Receipts for amounts not greater than $50.00 (fifty pesos).
	16)	The receipts by quotas for the stipulated price, in the contracts referred to in artAculo 191.
	17)	The receipts of the pensions that the Honorary Commission serves for the Fight Anti-tuberculosis. "
	" ARTICLE 225. (Penalties).-Those who grant, endorse, admit or file private documents subject to payment of the tribute, in simple paper or in a stamp or stamp of lower value or acquisition after the date shown as a grant, in addition to the tax due, each party will pay a fine of 10 times the amount paid in less, either by default, decrease or by use of securities acquired at a later date than the grant of the same, and the taxes of the judgment if any.
	The same pain will be suffered by those who do not document the total or partial cancellations of obligations and those who replace the stamp with the stamp, infringing the device's device?LAW, 12804/Art188/HTM"> artAculo 188 and those who present before any authority, public or private documents awarded outside the Republic, without the corresponding reposition. In no case the fine will be less than $50.00 (fifty pesos).
	Those who document the payment of the tribute, by means of timbres already used, will pay a fine equivalent to 50 times their value, unless they prove It's very bad.
	Those who omit the stamp or do not observe all the formalities prescribed by the artAculo 234, will pay a fine 5 times the value of the doorbell or timbres without misusing or unused defective and when the fine does not reach $50.00 (fifty pesos), it will be fixed in that amount.
	When the proven infringement is related to payment of wages or wages, the employer or employer will be responsible for paying the tax. and the corresponding fines.
	When the tribute is collected using the procedure set in the 5Aº number of the article 180 payment must be made within 10 days after the expiration of the corresponding month.
	Due this deadline will be incurred in a fine of ten times the amount of the tribute due.
	In the sanctions provided for by previous incisos, the Administration may prosecute any of those who grant, admit, or present documents in violation for all taxes or fines.
	The fraudster will be configured objectively in any of the hypothetheses provided for in this article. "
	" ARTICLE 229. (Change of stamp).-It will be possible to change the entire seal that is used without having served the parties, provided that it has no signature or signs of having had it, paying the interested $1 (one weight) per stamp, when its value does not exceed $10 (ten weights) and $5 (five weights) when it exceeds that value.
	The stamp change that this article treats, should be done by another or equivalent value. "
	" ARTICLE 234. -The mobile stamp that applies to any document should be used in one of these ways; or with the signature of the grantor, regardless of the document, so that both are separated, or with seal to ink must be that of the grantor of the document or the signer of the receipt, without whose formality the document in violation will be repudiated.
	This will be performed on each stamp so that one part of the signature or stamp is on the doorbell and the other on the document.
	In documents that credit the existence of obligations, the cancellation of which is done by way of their return (vouchers, conformed, etc.) Use of the stamps, with which the payment of the tribute is documented, must be made with the signature or stamp of the grantor and also with the date of the grant. Without prejudice to the artAculo 223, the lack of the date, signature or stamp of the grantor in the inuse of the timbres, will be repudiated defraud sanctioned according to the provisions in the artAculo 225.
	In those that extend in favor of Banking Institutions as in those that are delivered to them in the operations of their spin, the The use of timbres should be made in addition, with more boring machines owned by these institutions. "
	" ARTICLE 237. (spot sales).-For any spot sale by traders or industrialists, a stamp duty, at the age of 18‰ (eighteen per thousand) on the total amount of such sales, will be paid. sales made every dAa, liquidated daily.
	This tax is a substitute for that set in the artAculo 200. Except for the payment of this tax the sale to the detail of naphtha, diesel-oil, gas-oil and the distribution of kerosene.
	The tax will be documented with "Trade Timbre" and for the application of the rate the fractions under $50.00 (fifty pesos) For that quantity and the largest shall be rounded up to the amount of that sum.
	For the purposes of the tax collection and payment, the required shall be made every two days as a maximum amount of the amount of the tax. spot sales made by each dAa, which shall be made in the form and conditions laid down by the regulation, applying to them, the corresponding stamps, duly used.
	The lack of writing of the daily spreadsheet, writing it with figures below the actual ones, as well as the existence of flats in that the tax would not have been paid or that it would have been paid in insufficient amount, will be sanctioned each payroll with a fine equivalent to five times the amount of the tax defrauded and when the amount will not reach the figure of $50.00 (fifty weights), for each planilla, will be fixed in that amount.
	Tambiibe will be considered as violators and will be sanctioned in the way previously provided, who will use the daily flat, stamps purchased at a later date than the one on each payroll.
	Treat primary offenders, the Direct Tax Office, prior to a background study, may authorize the regularisation of the respective documentation, sanctioning with a fine of up to three times the amount of the tax giving the Ministry of Finance with background aggregation.
	Taxpayers will be required to display to competent officials the daily plans for documentation of this tax. of the fines set out in this article if you refuse to do so.
	Prior authorization from the Ministry of Finance, you can replace the stamp to be applied to each daily schedule, by the printer A unique value by means of a machine whose use is authorized by the Executive Branch, with advice from the Office.
	The merchants and industrialists will be required to keep the plans and documentation to support their write-ups, for the time five years.
	Please take the Executive Power to set special rules for the settlement and payment of this tax. "
	" ARTICLE 238. (Exhibitions and writings before jurisdictional bodies).-Any verbal or written display that is formulated before the Judicial Branch or before the Tribunal of the Administrative Contentious shall be extended in sheets of sealed paper the value of which shall be regulated agreement with the following scale:

	Monto	Value of every single record
	Up to $5,000.00		$	10.00
	From $5,000.00 to $10,000.00			"	25.00
	From $10,000.00 to $25,000.00			"	40.00
	From $25,000.00 to $50,000.00			"	50.00
	From $50,000.00 to $100,000.00			"	60.00
	From $100,000.00 to $250,000.00			"	75.00

	From $250,000.00 onwards, the value of each record will be $75.00 increased at the rate of $20.00 for each weight 100,000.00 (one hundred thousand pesos) or surplus fraction.
	In eviction trials and pension issues, the previous scale will be regulated, taking into account the amount of the total amount of an lease or penalty.
	In the first written or minutes, the actor or interested in the management, should express the value he attributes to the subject and in accordance with that estimation, it will be applied to the preceding scale.
	The issues not susceptible to pecuniary estimation will be governed, according to the jurisdiction where they were initiated and until their conclusion, agreement with the following scale:
	On the Peace Courts, $10.00
	In the courts, Appeals Courts, Supreme Court of Justice and Administrative Contentious Court, $25.00.
	In the succession trials, the case will be initiated in the seal that corresponds to the Court in which the acquis is processed and fixed Inheritance, ganancials and endow and marital refunds, which for this purpose shall be added, shall be settled in accordance with that amount. "
	" ARTICLE 240. (Rental Payment Intimations).-In the rent payment intimations, the following seal will be updated:
	A)	When monthly rentals do not exceed $250.00		$10.00
		Monthly Rentals of more than $250.00 up to $500.00		$20.00
		Monthly mA rent of $500.00		$50.00
	B)	When it comes to intimation or evictions from precarious, pensioner, or even, data of hotels, as in the cases provided for in the
	" ARTICLE 243. (Right of registration of embargo or interdictions).-The right of registration of the liens or interdictions that are locked in charge of judicial taxes, will be replenishment of $50.00 (fifty pesos) for each inscription "-
	" ARTICLE 245. (information law).-For information from the Registry of Testaments and the one of divorces by the sole will of the woman, an even right of pesos 25.00 (twenty-five pesos) will be established that will be replended in the respective file, including ndosele on the respective tribute plan. "
	" ARTICLE 251. (Tariff of Trade Record).-Set the following tariff for the Public Trade Registry:

	1Aº)	All of the society's constituent contracts that are entered will become due to such concept about the value of the contract, the 4‰ (four per thousand). The same tariff will govern for the company's prayers.
	2Aº)	For the purposes of total or partial total or partial dissolution of commercial or industrial establishments or social quota cessation, the 1‰ (one per thousand) will be charged on the capital or price where applicable.
	3Aº)	Enrollments of Company Modifications and Partial Dissolutions will pay 1‰ (one per thousand) over the capital. When the modifications import capital raise the 4‰. (four per thousand) over the amount of such increase, which will not be less than 1‰. (one per thousand) on total capital.
	4Aº)	For other documents that are entered will be paid for each one, invariably $100 (one hundred pesos).
	5Aº)	For any certificate or information request concerning acts that are registered in the Registration, will be charged:
		a)	by an Age of Age no greater than 5 years, $40.00 (forty pesos).
		b)	for each subsequent year, an additional $8.00 (eight pesos).
	6Aº)	By the inscription on the merchant flask, $200.00 (two hundred pesos).
	7Aº)	By the públicas and brokers matron, $200.00 (two hundred weights).
	8Aº)	By the certificate that in replacement of the top-of-the-box, it will be extended in the first Page of the books of commerce, stating the scribe the number of fojas of the same, the social reason to which they belong and the date of the expedition, will be charged:
			when not exceeding 200 sheets, $20.00 (twenty weights);
			when they exceed 200 sheets up to 500, $60.00 (sixty weights); and
			when exceeding 500 sheets, $120.00 (120 pesos);
		These tributes will be paid with stamps that will be placed in the scriptures, statutes, documents or books in question.
		No book certification will be performed without prior justification Merchant Acumen.
		It is applicable to documents that are provided to enroll what the articles 57, 58, 59, 60, 61, 62 and 67 of the law No. 10,793, of September 25, 1946.
	9Aº)	The documents referred to in this device must be entered within 30 The following are granted under penalty of duplication of the corresponding rights or fees.
		In the cases of provisional enrollments the resource will be filed with the Registry and be resolved by the Court of First Instance in the Civil of Turno. "

ArtAculo 90.-ModifAcase the 2Aº, from artAculo 59, of law No. 13,608, of 8 September 1967, which shall be worded as follows:

" The steps to be taken before the said Council, referring to its commercial activity, shall be exempt from sealing and printing of the library. Also exempt from the stamp duty shall be the contracts concluded with their suppliers and buyers, referring to their commercial activity. "

ArtAculo 91.-Suspend the 7Aº of the artAculo 221 of the law NAº 12.804, of 30 November 1960 and amending, for the following:

" ARTICLE 221. 7Aº. The writings presented before the Entes Autónomos and Service Decentralized Industrial and Commercial, which have relations with their specific industrial or commercial activity ".

ArtAculo 92.-The Executive Branch may establish the obligation for receipts and other documents to be taxed with the stamp duty, to be extended in terms of the administration provided by the Administration.

In cases where such a requirement is established, the guards who are not drafted in those terms are considered to be incourses in the penalties provided for the fraud of the stamp tribute.

ArtAculo 93.-ModifAçanse the 5Aº of the , which shall be written in the following form:

" 5Aº)

Private documents, which have correctly satisfied the stamp tribute, subscribed by the obligated, that they are recognised or given by a recognised competent court. "

This article will begin to govern the 120 days of this law.

SPECIAL PATENTS

ArtAculo 94.-ModifAcase the artAculo 36 of law NAº 13.241, of 31 January 1964 and its amendments, which shall be worded as follows:

	" ARTICLE 36. From the 1st of January 1964, an annual tax that would tax the following activities:
	a)	used object sales homes;
	b)	auction houses; advertising agencies; travel and/or tourism agencies and auction houses runs;
	c)	cafecs, bars; beverage dispatches; conferAs; heladerA; chocolatier and other turns similar, be of permanent cter or seasonal establishments;
	d)	houses and locales of public dances; cabarets; dancngs; boites; whiskerAas and the like;
	e)	gaming and entertainment rooms;
	f)	huetspedes and prostAbulos;
	g)	baA houses and hydrothermal establishments, excluding the thermal stations of Arapey and DaymA in the department of Salto and GuaviyAº in the department of Paysandan;
	h)	liquor and alcoholic beverage brics in general;
	i)	sales or intermediation homes in the purchase and sale of automobiles, pickups, pick-ups, chassis with cab or guard for the driver, vans, microbuses, bus trucks and the like;
	j)	change houses.

	The tax will be settled on the basis of the previous year's Index (s) in the following form:
	Establishments included in paragraphs (a) and (i):
		1% (one percent) over the purchase and broker operations in the enajenation.
	Establishments included in section b):
		2% (two percent) over commissions;
	Establishments included in paragraph f):
		$460.00 (four hundred and sixty pesos) per piece and per month and $200.00 (two hundred pesos) for each garage and per month.
	Establishments included in j):
		On the volume of change purchases and sales, expressed in national currency, according to the scales that you will be able to Executive who will not be able to exceed 1‰ (one per thousand).
	Establishments included in the demAs:
		1% (one percent) over the taxable asset.

	The sum of assets and rights of the working and fixed assets is understood by taxable asset, in accordance with the rules of approval established by the regulation.
	When there are no operations in the previous year or in the case of establishments that start their activities, the tax will be paid on a declaration basis Taxpayer estimate.
	SerA rules on collection, comptroller, procedures, violations, and penalties set for income tax will be applicable to this tax of industry and commerce ".

ALCOHOLIC LICENSES

ArtAculo 95.-The natural or legal persons, business owners in which, in the main or ancillary form, alcoholic beverages are expenated, they must pay the annual fees that the nature of the activity is are set to continue:

I)	Those that expend to the public the alcoholic alcoholic beverages (wines, wine, beer and cider snacks), exclusively bottled to be consumed outside the local will pay a rate of $1,000.00 (thousand pesos).
II)	Those that expend to the public alcoholic beverages fermented to be consumed on or off the premises, will pay a rate of $4,000.00 (four thousand pesos) and will not be able to accumulate licenses for the sale of distilled alcoholic beverages.
III)	Those that expend to the public alcoholic beverages distilled and fermented exclusively bottled, to be consumed outside the premises, will pay a fee of $2,000.00 (two thousand pesos).
IV)	Those that expend to the public alcoholic beverages distilled and fermented to be consumed within or outside the local, you will pay the following rates:
	a)	In Montevideo $10,000.00 (ten thousand pesos) to $50,000.00 (fifty thousand weights).
	b)	In the other departments $6,000.00 (six thousand pesos) to $30,000.00 (thirty thousand pesos).
V)	Manufacturers, importers, wholesalers, distributors and agents of distilled alcoholic beverages, will pay a fee from $6,000.00 (Six thousand pesos) to $20,00.00 (twenty thousand pesos).

ArtAculo 96.-The Executive Branch shall fix within the limits set forth in numerals IV) and V) of the preceding article, the applicable fees, taking into account location, capital in turn, number of dependent and demA representative indexes.

ArtAculo 97.-Those who initiate taxed activities should obtain prior to the effective exercise of the same, the corresponding license and must pay as the right to adjudicate:

a)	For paragraphs II and III the rate of duplicating;
b)	For the V the duplo of the mAnima; rate
c)	For the IV the amount of the corresponding rate, with mAnimos of $100,000,0.00 (one hundred thousand pesos) and $60,000.00 (sixty thousand weights) for Montevideo and inland respectively.

ArtAculo 98.-The Recaudator Office may authorize payment of the rights set forth in the previous article, up to 5 (five) monthly fees.

The non-payment of a fee will give place without a limit to the cancellation of the license granted.

ArtAculo 99.-The Recaudator Office in no case may award or re-award more than 7,160 licenses, as provided for in law's article 95 number IV.

ArtAculo 100.-The default in the payment of the annual fees will be sanctioned with the surcharge provided for in the numeral I) of the artAculo 375 of the law NAº 12.804, of 30 November 1960 and its amendment.

ArtAculo 101.-Without prejudice to the above article, the Recaudator Office will cancel without a more limit the alcoholic license, if the annual fee is not paid for two consecutive years.

ArtAculo 102.-The Recaudator Office will issue the licenses provided for in this law to the holders of the same. The respective documents will contain: number of list, name of the holder, location of the premises, category of authorized license, asA as any other element that allows due individualization and supervision.

ArtAculo 103.-Interested parties should submit to the Office of the Collector the licenses to be the subject of a change of title, transfer of the commercial establishment or any other modification that alters the original inscription.

ArtAculo 104.-The public instrument referred to in article 102 of this law will accredit the property of the right and should be displayed in visible place of the trade. Would you incur the offense typed in the Article 250 of the Criminal Code, who uses it without owning that right or holder of an interest legal or contractual duly documented.

ArtAculo 105.-The commitment or promise of free or onerous title, as well as the cessation thereof, of the alcoholic licenses referred to in this law, except those indicated in section I) of article 95 are taxed at 50% (fifty percent) of the respective rate.

The use of the same will be taxed at the rate of duplication, except for the licenses mentioned in section IV of the article 95 that will pay the amount of the value of the annual rate in force at the date of the act.

ArtAculo 106.-ProhAbese the transfer of alcoholic licenses except in those cases where there is joint commercial establishment and license.

ArtAculo 107.-Transfers of establishments that are enabled for the purpose of the alcoholic beverages should be previously authorized by the Office of the Recaudator.

ArtAculo 108.-ProhAbense interdepartmental shipments of the licenses indicated in section IV of article 95.

ArtAculo 109.-ProhAbese the installation of new, distilled alcoholic beverage factories.

ArtAculo 110.-The sole existence of alcoholic beverages fermented or distilled in their original packages in establishments not authorised for their purpose shall be the activity provided for in paragraphs I and III of the article 95.

The existence of open containers will, in addition, be your stipend in detail.

ArtAculo 111.-Social and sports clubs with legal status are exempt from the fees provided for in this law, provided that they do not meet the conditions required by the regulation.

ArtAculo 112.-The exercise of the activities mentioned in article 95 of this law without the necessary enabling, will be sanctioned with triple the amount of the corresponding fee, with Except for those that expend alcoholic beverages in detail, they will be punished with a fine of up to $100,000.00 (one hundred thousand pesos) in Montevideo and up to $60,000.00 (sixty thousand pesos) in the other departments. In case of recidivism, the following shall be made at the end of the trade for six months, the first time and an aA ± or the subsequent year.

ArtAculo 113.-All the licenses provided for in this law exclusively cover the premises of the trade where the activity is exercised.

ArtAculo 114.-Derive the articles 36 and 37 of the law number 13.032, of 7 December 1961, and amending and the artAculo 78 of the law NAº 13.349, dated 29 July 1965.

UNLFICADO
TRIBUTE

ArtAculo 115.-Derse the artAculo 39 of law No. 13.319, ofDecember 1964 and amending.

ArtAculo 116.-The persons or legal persons or companies without personaAa, who with a fixed seat or with a street cter, perform commercial, industrial and similar activities, and, in general, any other an activity that constitutes a business of sale, change or other form of disposal of goods or services or of intermediation in the same, whatever form it is carried out whose gross, real or fiche income does not exceed the amount from $2:000,000.00, (two million pesos) annually, will be taxed with a annual tax to be referred to as "Unified Tax".

This lAmite will be adjusted annually by the Executive Branch, according to the provisions of the artAculo 41 of the law NAº 12.804, dated November 30, 1960, with the wording given by the article 29 of this law.

ArtAculo 117.-The taxable amount of the Unified Tax will be given by the total gross revenue of the previous civil year.

This amount may be determined in accordance with the determination of the regulations for each turn or activity; taking into account the amount of the capital applied, location of the company, exploited branch, number of dependents, salaries and hjornals, purchase amount and other representative gross income index.

The regulation can set the minimum and the most number of contributors within which the contributors will be taxed.

ArtAculo 118.-The physical rate will be 6% (six percent). The Executive Branch is authorized to reduce or increase that rate by up to 50% (fifty percent) by taking care of the Andole of the taxed activity.

ArtAculo 119.-Taxpayers of this tribute will be exempt from the Tax of Brutal Entries, Sales and Services, Special Patents, and Industry and Commerce Income.

ArtAculo 120.-No contributors to the Unified Tax will be the importers, the companies and the companies in the share of shares, whatever the annual amount of income they obtain.

ArtAculo 121.-It will be left to be taxpayers of this tax who in the previous calendar year would have had real or real income exceeding the limit determined in accordance with the href= "#Art116"> artAculo 116 of this law and will be able to tax the taxes referred to in article 119 from the year of the year in which they are excluded from this tax.

ArtAculo 122.-The contributors referred to in the above article, excluded from the Unified Tax, cannot be paid back again, even if in subsequent years they have lower income to the LAmite referred to in article 116.

Nor will it be possible to become taxpayers of this tribute who in the calendar year 1967, have income above $2:000,000.00, (two million pesos), whatever the amount of income they have in the future.

ArtAculo 123.-Facultate to the Executive Branch, to establish the form and conditions for documenting the operations of taxpayers taxed by the Unified Tax.

ArtAculo 124.-This tax will be paid in time and how it determines the regulation.

ArtAculo 125.-The modifications, set before the Unified Tribute, will begin to take effect from the 1st of January 1968.

ArtAculo 126.-Derive the rates by Authorize and Surveillance created by the artAculo 39 of law NAº 13.032, dated 7 December 1961, replaced by the artAculo 60 of the law NAº 13.241, of 31 January 1964.

ENROLLMENT CERTIFICATE

ArtAculo 127.-All persons or legal persons who perform or initiate industrial and commercial activities shall have a Taxpayer Subscription Certificate that will enable them to perform their industrial or commercial activities.

This Certificate should be displayed in place visible in the establishment and its non-existence or non-display in the established form will be sanctioned with a fine of up to $50,000.00 (fifty thousand pesos).

The Certificate will be issued by the General Impositive Directorate and will be paid for it, the sum of $500.00 (five hundred pesos).

The Executive Branch shall determine the date and conditions under which the Certificate referred to in this Article shall be issued.

TAX ON REAL ESTATE TRANSFERS

ArtAculo 128.-TriplAcuse the update factors set by the artAculo 266 of the law NAº 12.804, dated 30 November 1960, in its wording given by the artAculo 20 of law NAº 13.032, dated 7 December 1961.

ArtAculo 129.-Agricase al artAculo 265 of the law NAº 12.804, dated 30 November 1960, with the wording given by the artAculo 20 of law NAº 13.032, dated 7 December 1961, the following:

" In those cases where the null property with usufruct reserve had been alienated or the property is owned by a person and the usufruct On the other hand, the waiver of the usufruct will determine the relief of the tax, according to the values and rates that govern the date of the waiver. "

ArtAculo 130.-Please refer to paragraph 2Aº of the article 8Aº, of law No. 10,793, of 25 September 1946.

ArtAculo 131.-ModifAcase to (B), from artAculo 5Aº of the law NAº 13,576, of 1Aº of November 1966, which shall be drawn up as follows:

	" Any settlement made for the payment of the tax on real estate transfers, referred to in the artAculo 260 of the law NAº 12.804, of 30 November 1960, its modifications and concordant, will pay an additional 3% (three percent), on the amount of the tax settled.
	This additional will be paid in the form set by the artAculo 271 of the law cited and in which the Executive Branch is governed. "

INTERNAL TAXES

ArtAculo 132.-Internal consumption tax on tobacco, cigarettes, and cigarettes is set as follows:

I)	Sheet cigarettes:
	a)	Habanos and/or manufactured tobacco "Habano" will pay 60% (sixty percent percent) of their retail price.
	b)	You will not have paid 35% (thirty-five percent) of your price selling to the public.
II)	Cigarettes and Tabacos:
	Cigarettes and tobaccos will pay 50% (fifty percent) of their retail price to the public.
	The tabacos made for the consumption of land border departments will pay 35% (thirty-five percent). percent) of their retail price.
	Derapase the artAculo 229 of the law NAº 12.804, dated 30 November 1960, replaced by the 8Aº, from artAculo 12 de la ley NAº 13.319, dated 20 December 1964.

ArtAculo 133.-FAT the internal taxes to the caA ± a and the staple at $5.00 (five pesos) per liter or fraccion and at 66% (sixty-six percent) of the sale price.

ArtAculo 134.-FAT internal taxes on imported and national alcoholic beverages except for and staple in the following:

A)	The alcoholic beverages above 40 (forty degrees) will pay $7.00 (seven pesos) per liter or fraction.
B)	More than 30 (thirty degrees) and up to 40 (forty-degree) alcohol alcoholic beverages will pay $6.00 (six pesos) per liter or failure.
C)	The alcoholic beverages up to 30 (thirty degrees) will pay $5.00 (five pesos) per liter or fraction.

The drinks referred to in points (A), (B) and (C) shall be paid in addition to 66% (60% and 6%) of the selling price.

ArtAculo 135.-FAT internal taxes to alcohols in the following:

A)	Pottable alcohols, even vAnic, whatever your destination, will pay $3.00. (three weights), per litre or fracciation, except for the one used to lead common wines up to 12Aº (twelve degrees), for use only, peak and to those used for the manufacture of medicinal products which will pay a tax of weights 2.00 (two weights) per litre or fraction.
B)	The alcohols that are denatured to be used in the manufacture of perfumes and toiletries and eucalyptus pay $2.00 (two pesos) per liter or fraction.
C)	Denatured alcohols by substances that make them unfit for beverages and cannot be easily eliminated by means of the quAmic, fAsico or mechA procedure are exempt from internal tax when they are destined to heating, lighting, driving force, manufacture of varnishes, paints and other similar uses.

ArtAculo 136.-FAT internal taxes on non-alcoholic beverages, as follows:

A)	Non-alcoholic beverages made from Uruguayan fruit juice containing as mAnimo 10% (ten percent) of juice fruit and malts will pay a tax of $0.01 (one hundred) per pack of up to 500 c. c. and $0.02 (two hundred) per pack of greater capacity.
	AdemA will pay an additional 10% (ten percent) on the sale price.
B)	Alcohol-free beverages containing less than 10% (ten percent) of fruit juice, those made only on the basis of The mineral waters and the sodas will pay a tax of $0.03 (three times) per pack of up to 500 c. c and $0.05 (five hundred) per pack of greater capacity. In addition, an additional 18% (eighteen percent) of the sales price will be paid.
C)	The water and the other alcohol-free drinks not included in the above, will pay a tax of $0.06 (six Very large) per pack of up to 500 c. c. and $0.08 (eight hundred) per pack of higher capacity.
	AdemA will pay an additional 23% (twenty-three percent) over the sale price.

ArtAculo 137.-Fase the internal cider tax at $1.00 (one weight) per liter or fraccional and an additional 15% (fifteen percent) on the sale price.

ArtAculo 138.-Fase the internal tax that taxes common wines at $2.00 (two pesos) per liter or fraction.

ArtAculo 139.-Fase the internal tax on dry wines at 1.00 (one weight) per litre or fracciation and an additional 30% (thirty per cent) on the sale price.

ArtAculo 140.-Fase the internal tax on fine, licorous, special and vermouth wines at $2.00 (two pesos) per liter or fraccional and an additional 30% (thirty percent) on the sale price.

ArtAculo 141.-Fase the internal tax on champagne and sparkling wines at $3.00 (three pesos) per liter or fraccional and an additional 30% (thirty percent) on the sale price.

ArtAculo 142.-Fase the internal beer tax by 0.20 (twenty hundredth) per liter and an additional 15% (fifteen percent) over the sale price.

ArtAculo 143.-Fase the internal tax to the perfumer and the toiletries in the following way:

the Commission shall take the necessary steps to ensure that the conditions set out in this Article are not taken into account.

A)	Toilet soap, soaps and shaving creams, shaving brushes, toothpastes, toothbrushes, colony waters, deodorants and antisweorals, talc, powder for the body and championes, will pay $0.20 (twenty cents) per unit and an additional 4% (four percent) on the selling price.
B)	Brillantines and fixers, facial powders, (compact or not), lips, hair hair, beauty creams and cleaning, For the purposes of this Regulation
C)	MA shaving machines of any kind, brushes for human or artificial hair, artificial, wigs, wigs, wigs, Artificial pests, extracts, aerosols, hair tinctures, shades, colours, eyeliners, tasters, aerosol-fixers, cosmetics for pests, pices for reeds, matizers, eye ointments, discolourants for use Hair and all other articles of perfumery and toilet not included in the previous incisos will pay $5.00 (five pesos) per unit and an additional 12% (twelve percent) on the sale price.

ArtAculo 144.-The loans with a mortgage loan made or that have been made in the future by the Mortgage Bank of Uruguay, the State Insurance Bank, the Bank of the Eastern Republic of Uruguay and the Bank National of Postal Savings, are taxed with the tax only to the banking activity created by the artAculo 32 of the law NAº 13,420, dated 2 December 1965 at the rate of 2.5‰ (two and a half per thousand) monthly.

ArtAculo 145.-Agre to the exonerations set by the artAculo 34 of the law NAº 13.420, of 2 December 1965, the following:

" n)	The foreign currency loans granted by the Banks to exporters in general to anticipate foreign currency Central to the application of the current export pre-financing schemes ".

ArtAculo 146.-Crate the following internal taxes:

a)	A 3% (three percent) tax that will be settled on the price of the aos tickets sold in the paAs.
b)	A 3% (three percent) tax on the price of foreign subscribers paid outside, to start the journey from the Uruguay.
c)	A 4% (four percent) tax on the gross entries of the Aircraft Companies from freight and you start contracted areas in the paAs.
d)	A tax of $10.00 (ten pesos) per ton of weight of commercial aircraft landing at the National Airport Carrasco.

Uruguayan Air Navigation Companies are exempt from the taxes set out in points (c) and (d).

You will be responsible for the taxes created by the Aircraft Companies, who will pay them in the form and conditions set out in the regulations.

ArtAculo 147.-The output of the taxes in the previous item will be dumped in the background created by the artAculo 5Aº de la ley NAº 11.573, dated 14 October 1950.

Derangbe the articles 179 and 180 of the budget modifications approved by the artAculo 1Aº of law number 13,420, of 2 December 1965, the artAculo 4Aº of law NAº 11.573, of 14 October 1950, and point 2Aº) of the artAculo 12 de la ley NAº 13.319, 28 December 1964.

ArtAculo 148.-Crate a tax of 3% (three percent) on the price of the tickets issued to travel abroad, be it by sea or land. The passages that are expunged for the transportation of people in boats that cross the Uruguay and Cureneim RAos, which are taxed at a tax of $2.00 (two pesos) per passage, are exempt from this tax.

ArtAculo 149.-Crate a tax of $100.00 (one hundred pesos) that will pay each passenger who leaves the paAs from the Carrasco National Airport to paAces members of the Latin American Association of Free Trade. When the passenger travels with any other destination, he will pay a tax of 2000.00 pesos (two hundred pesos).

When the passenger leaves the country from another airport or by sea or land using collective means of transport, he will pay a tax of $30.00 (thirty pesos).

The passengers who leave the country are exempt from this tax on boats that cross the Uruguay and Cureneim RAos.

You will be responsible for the taxes set forth in this article and in the previous one the persons or companies that perform the passenger transport.

Please refer to paragraph 4Aº) of artAculo 12 de la ley NAº 13.319, 28 December 1964.

ArtAculo 150.-Do the portland tax created by the artAculo 6Aº of the law NAº 8.411, dated 22 May 1929, and increased by the artAculo 38 of the law NAº 10.589, of 23 December 1944.

ArtAculo 151.-Fase the internal tax that taxes the national manufacturing cards at $10.00 (ten pesos) for each mallet and 20% (twenty percent) on the retail price.

ArtAculo 152.-Fase the internal tax that taxes the fos at $0.20 (twenty hundredth) per box or package containing up to 40 (forty) fos. The highest-content boxes or packages will pay the tax at a rate of $0.05 (five hundred) every 10 fos or fraccionas.

ArtAculo 153.-Crate a fund intended to cover the costs of purchasing and operating the mobile equipment of the Internal Revenue Office and to meet the costs of controlling and auditing of the taxes collected by the Office. The fund will be integrated with a contribution of $0.20 (twenty cents) for every 10 (ten) kilos of grapes harvested for wine, which will be paid by the wine grower in the form and conditions laid down by the regulation.

Derse the artAculo 46 of the budget modifications approved by the artAculo 1Aº de la ley NAº 13,420, dated 2 December 1965.

ArtAculo 154.-Sustituyese the artAculo 11 of the budget modifications approved by the artAculo 1Aº of the law number 13,420, dated 2 December 1965, with the wording given by the artAculo 40 of the law NAº 13.586of 13 February 1967, by the following:

" ARTICLE 11. (Tax on Commissions). -Persons or personal companies which receive commissions or other remuneration in their capacity as agents, brokers, customs duty-holders, livestock and fruit consignees and other auxiliary trade included in the (f) of the article 30 of Law No. 12.804, of 30 November 1960, with the text given by this law, except for factors and dependent on trade, shall pay a tax of 8% (eight percent) on such income.

FAsks or personal companies that are tax payers to the commissions will not pay the income taxes of the industry and trade and gross entries, on the revenue subject to that charge. "

ArtAculo 155.-Facultate to the Executive Power during the period between the date of the sanction of this law and December 31, 1968, for:

a)	Discharge that taxes on fuels are applied, in whole or in part, to the sales prices approved by the Executive Branch by decree of June 16, 1967.
b)	Authorizing the National Fuels, Alcohol, and Portland Administration (ANCAP) to dispose, in whole or in part, of the (a) taxes levied during the period from 6 November 1967 to 31 December 1968, except those corresponding to the Investment Fund and the Anti-tuberculosis Fund. This authorization includes taxes on fuels that are paid by oil companies.
c)	Exonering in whole or in part, tax on fuels intended for consumption by the State (UTE) the exploitation of their services.

ArtAculo 156.-Facultate to the Executive Branch to coordinate or unify the collection of taxes in charge of the General Tax Office, which are similar in nature and which tax the same good, act or service, comply with the provisions of the respective legal rules.

ArtAculo 157.-Crate a tax of 2.5 ‰ (two and a half per thousand) a month that will tax the loans with mortgage loans granted or granted in the future:

a)	All State Organs, including Departmental Governments, Autonomous Entities, and Decentralized Services, with the exception of those mentioned in (e) of the artAculo 34 of the law NAº 13,420, dated 2 December 1965.
b)	All parastatals governed by public law rules, such as Bank Retirement Fund, Council Family Allowances Central, Retirement Fund and Military Pensioners, Retirement and Pension Fund of University Professionals, Retirement and Pensions Notary Box, Family Allowance Compensation Boxes, etcetera.
	The tax will be charged to the debtor, settled on the debt balances, with the same responsibility as the grant the loan, which shall be paid in the form and conditions laid down in the regulation.

ArtAculo 158.-Suspend them articles 13 and 14 of the law NAº 12.950, dated 23 November 1961, with the wording given by paragraph 3Aº of the artAculo 12, of the law NAº 13.319, of 28 December 1964, for the following:

	" ARTICLE 13. A tax of 10% (ten per cent) on the sale price of the dais and covers for motor vehicles and trailers, manufactured in the country or imported.
	The rate of that tax will be 7% (seven percent) on sales of national manufacturing and shipping, for transport school and school and truck. Exonerate from this tax asA as from the set in the Article 81 of Law No 12.804,30 November 1960, on the decks and the national maras intended for tractors and other agricultural machinery and those used by the Ministry of Public Works and the Municipal Intrends ".
	" ARTICLE 14. I had a 10% (ten per cent) tax on the sale price of the retreaded covers. '

ArtAculo 159.-Derse the artAculo 12 and modifAçanse los artAculas 10, 15 and 16 of law No. 12,950, of 23 November 1961, which shall be drawn up as follows:

	" ARTICLE 10 Replace the tax created by the artAculo 23, paragraph F) of law No. 12.463, of 5 December 1957, for an additional tax on the Real Estate Contribution that will be charged over all property of frentist to routes qualified as national prescriptions of the decree law No. 10,382, of 13 February 1943, which will be paid by metro in front of such roads according to the following scale:
	Up to $2,000.00 of total capacity,	$1.50 per meter.
	From more than $2,000.00 to $5,000.00,	$1.80 per meter.
	From $5,000.00 to $10,000.00,	$2.10 per meter.
	From $10,000.00 to $50,000.00,	$2.40 per meter.
	From more than $50,000.00 to $100,000.00,	$2.70 per meter.
	More than $100,000.00 forward of total capacity	$3.00 per meter ".
	" ARTICLE 15. A yearly tax of $300.00 (three hundred pesos) per axle, which would be taxed on semi-trailer trucks and trailers, with a load capacity exceeding 2,000 (two thousand) kilograms and less than 10,000 (ten thousand kilograms) and $600.00 (six hundred weights) per axle, when that load capacity exceeds 10,000 (ten thousand) kilograms. "
	" ARTICLE 16. A tax of 5% (five percent) would be imposed on the revenue from services of the companies of interdepartmental and tourism companies ".

ArtAculo 160.-You will be responsible for the internal taxes set forth in items 133 to 143 inclusive and item 158, manufacturers, importers, brokers, wholesalers and distributors of the taxed products, which will pay them in the form and conditions established by the Executive Branch in the respective regulations.

ArtAculo 161.-The percentage taxes set in items 133 to 143 inclusive and article 158, should be paid by the manufacturers or importers on the price to be fixed for sales to third parties, whether they are intermediaries, wholesalers, retail distributors or consumers.

Equal tax payable by intermediaries, wholesalers or distributors on the sale price of products taxed to retailers or the consumer. In this case, the persons responsible may deduct from the amount of the tax to be paid for their sales, which has been settled by the manufacturer or importer in the previous negotiation.

When manufacturers, importers, intermediaries, wholesalers or distributors, make transactions between transactions that have as their object the taxed products, the tax will be paid in each transaction on the invoiced sales price. In such operations, the seller will be responsible for the tax and may deduct from the amount of the tax that is payable to him, the sum that would have been settled in the previous stage. The tax will be calculated on the sale price of the taxed products without any deductions for bonuses or discounts of any kind, should be documented on the ticket or sales invoice setting the amount corresponding to each operation and will be paid for all sales made in each month.

ArtAculo 162.-AutorAzase to the Executive Branch to agree on time limits that do not exceed four months, in order to make the payment, in whole or in part, of the taxes levied by the Internal Revenue Office, with the exception of those that are paid for affidavit.

ArtAculo 163.-Derangbe taxes on horse racing, prizes distributed by the Jockey Club, registration, letters of cathedral, sales of sport ballots and tickets to which the laws refer Nos. 7,691, dated January 16, 1924; 7,986, 26 August 1926; 11.858, dated September 19, 1952; 11,924, dated 27 March 1953; 11.462, dated 8 July 1950; 11.617, dated October 20, 1950 and 13,000, dated November 28, 1961.

ArtAculo 164.-The sole possession of used stamps or similar documents, which justifies the payment of taxes collected by the Internal Revenue Office, will cause the holder or holder to be sanctioned with a fine of up to 100 (one hundred) times its value. When the stamps or documents used lack value, the holder or holder will be fined $100.00 (100 pesos) for each one. In all cases, the comiso and the destruction of the stamps or used documents are delayed.

ArtAculo 165.-Else to $100,000.00 (one hundred thousand pesos) the fine that for each violation of the prohibition of the artAculo 64, of the law NAº 12.367, of 8 January 1957, sets the article 65 of that law, which shall be duplicated for each recidivism.

The same penalty will apply to advertising companies, newspapers or newspapers, radio or television companies, which effect the promotion or advertising of notices, advertisements or programs that violate the prohibition of the article 64 of the law indicated.

When for any cause it is not possible to make cash the comiso provided by the article 65 of the law cited, the person responsible for the violation of the prohibition is obliged to pay a sum equal to that delivered in cash or the current value in place of the objects or goods delivered as gift or award.

NATIONAL DIRECTORATE OF CUSTOMS

ArtAculo 166.-Duplase the AnA Rate set by the artAculo 86 of the law NAº 13,420, dated 2 December 1965.

ArtAculo 167.-Sustituyese the artAculo 85 of the law NAº 13,420of 2 December 1965, by the following:

	" ARTICLE 85. (Mobilization of Bullets). -Else vase a 30.00 (thirty pesos) the rate "Mobilization of packages for dispatches" established by the E) of the artAculo 78 of the law NAº 7,819, dated 7 February 1925, as amended by the artAculo 7Aº de la ley NAº 9,291, de 2 de marzo de 1934 y artAculo 81 of the law NAº 11.490, dated 18 September 1950.
	The amount of this rate will not be greater than 6% (six percent) of the CIF value. "

ArtAculo 168.-Gra ¡ vase in the sum of $50.00 (fifty pesos) to the Land-based GuAas set by the artAculo 8Aº of decree law NAº 1,355, dated 27 September 1877, and amending.

ArtAculo 169.-Else 5% (five percent) the tax rate created by the artAculo 99 of the law NAº 9,640, dated 31 December 1936.

ArtAculo 170.-In the case files initiated by violations provided in the articles 253 and 256 of the law NAº 13.318, of 28 December 1964 in which the seized goods will be found retained for two years in the various warehouses destined to that effect the National Directorate of Customs or the ReceptorAas seguras correspond shall proceed to the immediate remate of the same, except in cases that to the date of this law will measure the executed sentence, or have been resolved, in the final form its advance delivery according to article 283 of the same law.

ArtAculo 171.-The intervening courts, and for the sole purposes of the conduct of the auctions, will deliver the files corresponding to the National Customs Office or the ReceptorAas, before their only verbal requirement.

ArtAculo 172.-The production of the auction after the corresponding deductions is invested in Treasury Bonds. When the final judgment is given, the Court will be ordered to pay the respective amount.

IMPORT TAX

ArtAculo 173.-Substitute to taxes on imports created by the artAculo 67 of the law NAº 11.490, dated 18 September 1950; artAculo 12 de la ley NAº 11.549, de 11 de october de 1950; artAculo 7Aº de la Ley nẠ11.780, de 20 de novembre de 1951 y artAculo 70 of the law NAº 13,420, of 2 December 1965, established a tax of 18% (eighteen%) that would tax the imports of all kinds of goods, goods, goods and goods.

ArtAculo 174.-This tax will be levied by the National Customs Office and calculated on the actual or the actual CIF value, whichever is greater, at the corresponding exchange rate, or in the form set by the Regulation.

The amount on which this tax will be imposed, established by the Bank of the Eastern Republic of Uruguay or by the institution authorizing the import, in each customs clearance of dispatch.

ArtAculo 175.-Rigen for this tax the tax releases established under international conventions and those legally arranged for National Public Organizations, Public Offices, the Organs Private for public purposes, the Trade Unions of the Workers with the Juradic Persons and the Institutions in the artAculas 69 of the Constitution of the Republic, 134 of the law no. 12.802, dated 30 November 1960 and 110 of the law No. 12.803, dated 30 November 1960.

ArtAculo 176.-Without prejudice to the tax exonerations in force with destination conditioning, they shall be released from this tax, the medicinal products for human use and the raw materials and products intended for their use. working. The determining destination of this exoneration and the ones in force, will not be altered so that it will incur the offence foreseen in the artAculo 251, below and concordant from law NAº 13.318, dated December 28, 1964.

Also, current tax breaks for the aviation material ( Law No 9,977, of 5 December 1940), for the introductions, for the supply, repairs, etc., of the national cabotage vessels ( Law No. 12.091, of 5 January 1954), and imports of books, brochures, literary journals, etc., determined by the law NAº 13.586, dated February 13, 1967.

The Executive Branch may cease the exoneration referred to in the first paragraph of this article, where similar products exist in the country in sufficient quantity and reasonable cost conditions.

ArtAculo 177.-The Executive Branch, by decree founded, may grant exonerations of 40% (forty percent), 85% (eighty-five percent) and 100% (one hundred percent) to merchandise, articles, goods and products taxed by the Import Tax, giving the General Assembly account.

The exoneration decree may not be longer than an aA ± or but may be extended for new periods not exceeding that indicated.

ArtAculo 178.-The import tax that is created by the preceding items, will be applied to the import complaints filed from the date of entry into force of this law.

For the purposes indicated, the Bank of the Eastern Republic of Uruguay or the Institution that authorizes the import, shall establish in the respective import permits, the date of the complaint or the relevant authorization.

The previously filed complaints will be governed by the artAculo 80 of the law NAº 13,420, dated 2 December 1965.

ArtAculo 179.-The production of this tax will be paid to General Rentas, after deduction of 5.4% (five with four percent) that will be directly paid monthly by the Office Recaudadora to the Institute National of Economic Housing.

ArtAculo 180.-Derive the articles 70 to 78 , and 82 of the law No. 13,420, of 2 December 1965.

ArtAculo 181.-The Executive Branch within 60 (sixty days) of the publication of this law will conform to the franchises granted under the law NAº 13,420, of 2 December 1965, to the rules of the present, confirming, reducing or repealing the exoneration.

After the deadline indicated without pronouncement from the Executive Branch, the reported releases will be expired.

MERCHANDISE IN TRANSIT

ArtAculo 182.-The mobilisation of the goods in transit on trucks or similar vehicles between third parties using the national road routes, will pay a fee for the provision of services $200.00 (two hundred pesos), per 1,000 kilograms or fraction.

The goods in transit that use the services of the National Administration of Ports are excepted from this provision.

ArtAculo 183.-The goods listed, sold as load in transit and whatever the destination, will be subject to the following rates:

a)	Whisky and cognac by box or fraction		$	400.00
b)	Cigarettes and cigarettes per box or fracciontion		"	400.00
c)	Similar edibles, preserves, jams, and merchandise, for every 50 gross kilograms or fraction		"	200.00
d)	Wines, spirits, spirits, and others, for each box or fraccion		"	200.00
e)	Artifacts for domestic use and other suntuary items, per 100 kg fraction		"	400.00.

ArtAculo 184.-The loads of goods destined for the Falkland Islands are excepted from this rate.

ArtAculo 185.-The output of this rate will be poured into the background created by the artAculo 210 of the law NAº 13.032, dated 7 December 1961.

CONSULAR RIGHTS

ArtAculo 186.-ModifAcase the Article 11 of Law No 12.091,5 January 1954, which shall be worded as follows:

	" ARTICLE 11. National cabotage vessels shall be exempt from the payment of consular fees.
	GozarA n of the same exciation the goods transported on those ships whenever the following requirements are met:
	a)	That are originating in paAces members of the Latin American Free Trade Association;
	b)	That have been shipped at source;
	c)	That are landed in official ports of the Republic, enabled by the Administration National Ports.
	For the purposes of this exoneration is considered cabotage the traffic with the paAces of the Latin American Free Trade Association. "

EXTERNAL SERVICE STAMPS

ArtAculo 187.-The rights that are mandated by the artAculo 35 of the law NAº 11,924, of 27 March 1953, must be stamped with the values called "Consular Service", which are perceived uniformly abroad and in the Republic applying the href="areuelveref.aspx?Law, 11924/Art16/HTM"> articles 16 and 17 of the same law NAº 11,924. The Offices that must intervene in the Republic shall make effective the collection of the rights resulting from the change that is communicated monthly to the Controller of Documents Consular the Bank of the Eastern Republic of Uruguay.

SOCIAL FORECAST TAX

ArtAculo 188.-The Penage to Old Age stamp, created by law NAº 6,874, of 11 February 1919, will be referred to as "Timbre de Pensiación a la Apleración y comptroller Laboral". The tax set by paragraph 1Aº of the artAculo 3Aº of the aforementioned law and its modifications and complementary increases to the amount of $10.00 (ten pesos). a month to be paid by any employer or employer for each worker or employee who has his or her service.

The production of this tax will be distributed as follows:

A)	50% (fifty percent) for the old-age pension service.
B)	50% (fifty percent) for General Rentas.

NATIONAL COUNCIL OF SUBSENCES AND PRICE COMPTROLLER

CONTRACT SERVICE

ArtAculo 189.-Any sale or transfer of weighing and weighing, in use, should be registered with the National Council of Subsistences and Comptroller of Prices or in the Departmental Commissions of that Agency filling the formalities established by the Executive Branch. By the registration of sales or transfers, 50% (fifty percent) of what is payable by contrast tax and verification according to the following article will be paid.

ArtAculo 190.-The verification and contrast tax will be paid annually, according to the following rate:

			$
	The metro		100.00
	Metro, tape, or strings, etc.		150.00
	Measures for lAquids (up to 2 liters inclusive) each		15.00
	Greater than 2 liters, c/u		50.00
	Pesses up to two even, c/u		15.00
	Pesses greater than 2 quilas, c/u		20.00
	Contrapses, c/u		15.00
	BAes, up to three hundred force, c/u		100.00
	SCALES, PER HUNDRED EXCESS, c/u		30.00
	Balances or Roman, c/u		50.00
	Balances or scales, which by their construction or the nature of their operation, do not require the use of loose weights or counterweights, called Automatic or semi-automatic to the module, up to the force of two hundred and/or		200.00
	Balances or scales, which by their construction or nature of operation, do not require the use of loose weights or counterweights, called automatic Module or semi-automatic, up to the strength of two hundred or more, c/u		300.00
	Est, pira trunk measures a thousand liters or a cubic meter, c/u		200.00
	Est, pira trunk measures five hundred litres or half a meter, c/u		100.00
	Stated, pira trunk measures two hundred and fifty litres or fourth subways, c/u		50.00
	Measures for Rids, c/u		30.00
	Perfect Aparate for oil or kerosene		60.00
	TaxAmeters, c/u		100.00
	naphtha, c/u		150.00
	Stream water meters, c/u		50.00
	Gas meters, c/u		50.00

ArtAculo 191.-The verification and contrast tax, will be paid within the deadlines that the Executive Branch will have. If the payment is not made within those time limits, a fine of 25% (25%) of the amount of the tax shall be paid without prejudice to the 2% (2%) monthly surcharge.

ArtAculo 192.-Those who acquire the useful weight and measure without use, for the purposes of regulating their operations on the basis of the weight or measure will pay for initial contrast, the following tariff:

			$
	The metro		100.00
	Metro, tape or string, etc.		150.00
	Measures for lAquids (up to 2 liters inclusive) each		50.00
	Two-liter majors, c/u		100.00
	Pesses up to two pieces, including, c/u		20.00
	Pesses (greater than two pieces), c/u		30.00
	Contrapses, c/u		20.00
	BAes, up to three hundred force, c/u		300.00
	SCALES, PER HUNDRED EXCESS, c/u		100.00
	Balances or Roman, c/u		100.00
	Balances or scales, which by their construction or nature of operation, do not require the use of loose weights or counterweights, called automatic Module or semi-automatic, up to the strength of two hundred, c/u		1,000.00
	Balances or scales, which by their construction or the nature of their operation, do not require the use of loose weights or counterweights, called Automatic or semi-automatic at the same time, up to the strength of more than two hundred and two, for each hundred of the excess to a maximum of five removed		100.00
	Stated, pira trunk measures a thousand liters or a cubic meter, c/u		400.00
	Est, pira trunk measures five hundred litres or half a meter, c/u		200.00
	Stated, pira trunk measures two hundred and fifty litres or fourth subways, c/u		100.00
	Measures for Rids, c/u		50.00
	Perfect apparatus for oils or kerosene		80.00
	TaxAmeters, c/u		1,000.00
	naphtha, c/u		2.500.00
	Stream water meters, c/u		100.00
	Gas meters, c/u		100.00

ArtAculo 193.-Raised by concept of verification tax and contrasting, it will be dumped in General Rentas. The corresponding transfer rights, initial contract and fines, will be sent to the National Council of Subsistences and Comptroller of Prices, for the acquisition of useful, more machines and prototypes and office facilities inside the paAs, referring to the Service of Contrastations and ViAs of the respective inspections.

ArtAculo 194.-When it is found that the weighing and measuring elements are encountered with faults or failures, they are hijacked by the acting official. If the fault or fault comes from perfect mechanical or accidental discomposes prior to the new contrast and payment of the fine imposed, they will be returned. If they are adulterated or with elements extracted to their construction, the comiso of said elements shall be declared and a fine shall be applied.

ArtAculo 195.-The National Council of Subsistences and Comptroller of Prices is authorized to lease weights for the proof of material resistance according to the tariff and conditions to be set by the Executive Branch Proposal of the National Council of Subsistences and Comptroller of Prices.

ArtAculo 196.-The weigh and measure items seized according to the artAculo 14 of the law NAº 6,954, of 12 September 1919, as amended by the article 194 of this law, shall be sold by the National Council of Subsistences and Comptroller of Prices, when it considers it In accordance with the provisions in force, on invitations to tender and price orders. From the sale liquid after deduction of the repair costs will be allocated 50% (fifty percent) to the acting Inspector and the remaining 50% (fifty percent) will correspond to the National Council of Subsistences and Comptroller of Prices.

ArtAculo 197.-Violations to the law NAº 6,954, of 12 September 1919, will be sanctioned according to the provisions of the law NAº 10.940, of 19 September 1947 and its amendments.

ArtAculo 198.-In cases where the comiso is decreed by omisa or false declaration when I measure the formal mandate of the Executive Branch, according to article 26 of the law No. 10.940, of 19 September 1947, 50% (fifty percent) of the seized goods shall correspond to the complainant.

STEAM GENERATORS

ArtAculo 199.-ModifAmend the verification rates of steam generators, set by the artAculo 17 of the law NAº 13.319, ofDecember 1964, for the following:

a)	Acuotubular Type Steam Generators $1,000.00 and $800.00.
b)	Horizontal Generators, $800.00 and $500.00.
c)	Vertical Generators, $400.00 and $300.00.

INDUSTRIAL PROPERTY MANAGEMENT

ArtAculo 200.-Sustituyese the artAculo 23 of the law number 9,956, dated 4 October 1940, as amended by the artAculo 20 de la ley NAº 13.319, 28 December 1964, for the following:

	" ARTICLE 23. The rights to be charged without prejudice to the corresponding stamps and stamps, which are also of interest to the person concerned are:
				$
		By record first and by each nomenclature class		400.00
		By record first of an identical or similar mark to another expired by expiration of the 10-year deadline, requested by the This is the time, within 2 years after the expiration date and for each class of nomenclature		1. 500,000
		For registration refresh and for each classification class		1.500.00
		By transfer script and by each nomenclature class		750.00
		By logging the name change of the brand owner		250.00
		By logging the home change of the brand owner		250.00
		By issuing new evidence of the certificate referred to in the artAculo 1Aº		500.00

ArtAculo 201.-The timbres referred to by the Article 21 of the Law of December 28, 1964, will have a value of $10.00 (ten pesos).

ArtAculo 202.-Sustituyese the artAculo 7Aº de la ley NAº 10.089, 12 December 1941, modified by the artAculo 22 of the law NAº 13.319, of 28 December 1964, for the following:

	" ARTICLE 7Aº For the grant of each patent, the following progressive fees will be paid, payable for up to or down:
	$750.00 (seven hundred and fifty pesos) from the first to the fifth inclusive;
	$1,500.00 (one thousand five hundred pesos) from the sixth to the top inclusive;
	$3,000.00 (three thousand pesos) from the top to the 15th inclusive ".

ArtAculo 203.-The rate of transfer referred to in the artAculo 40 de la ley NAº 10.089, de 12/12/941 modified by the artAculo 23 of the law NAº 13.319, will be $1,500.00 (one thousand five hundred pesos).

ArtAculo 204.-ModifAçanse los articles 24 and 25 of Law No 13.319,28 December 1964, as follows:

	" ARTICLE 24. The amount of $500.00 (five hundred pesos) for the concept of rights to record, change of name or address is payable in the patent files of the invention. For the purposes of new testimony of patent title of the invention, the amount of $1,000.00 (one thousand pesos) should be paid for the right to be paid. "
	" ARTICLE 25. When applying to the Industrial Property Directorate any certification in the file of trademarks or patents, the amount of $200.00 (two hundred pesos) should be paid by way of rights, without prejudice to the seals and timbres that correspond ".

TELECOMMUNICATIONS

ArtAculo 205.-The following rates will apply to the permissioners of radio stations authorized to function as such:

A)	Fixed and mobile ground service
	a)	In bands up to and including 30 Mc. (except Band Citizen).
		1)	On channels shared:
			$1.00 (a weight) authorized minute, up to two stations.
		2)	On channels not shared in national service of any kind, for each frequency for linking between two stations within the paAs:
			$5,000.00 (five thousand pesos) monthly.
		3)	For each additional station that you link to in the cases specified in the preceding numerals 1 and 2:
			$1,000.00 (one thousand Monthly weights).
		4)	On channels for international, commercial private service of any kind and airworthiness, for every permissive:
			the first 3 frequencies used from the paAs:
			$8,000.00 (eight thousand pesos) c/u monthly;
			the 3 frequencies subsequent:
			$5,000.00 (five mil pesos) c/u. monthly;
			for each frequency subsequent:
			$3,000.00 (three mil pesos) c/u. monthly.
	b)	In the Citizen Band, for each team:
		$100.00 (one hundred pesos) monthly.
	c)	In bands above 30 Mc:
		1)	For each frequency for link between two stations:
			$600.00 (six hundred pesos) monthly.
		2)	For each additional fixed or mobile station using the same frequency:
			$200.00 (two hundred pesos) monthly.
B)	utico
	a)	For each air-base transmitting station (utica): (not in account amount of frequency allocated):
		$1,000.00 (one thousand pesos) monthly.
	b)	For each aircraft transmission station:
		$300.00 (three hundred. Monthly weights).
C)	Other Services.
	a)	Radio service called (unidirectional).
		For each frequency (with a fixed and/or base station):
		$1,000.00 (one thousand pesos) monthly.
		For each subscriber station:
		$30.00 (thirty pesos) monthly.
		For each fixed and/or additional base station:
		$500.00 (five hundred pesos) monthly.
	b)	Radio service called (bidirectional).
		For each frequency (with a fixed and/or base station):
		$1,000.00 (thousand pesos) monthly.
		For each subscriber station:
		$500.00 (fifty pesos) monthly.
		For each fixed and/or additional base station:
		$500.00 (five hundred pesos) monthly.
	c)	Functional or promotional service
		For each receiver:
		$100.00 (one hundred pesos) monthly.
		The rates of the services listed in this subsection will be n paid by the permissioners who exploit the same and not by the subscribers.

ArtAculo 206.-Except for the payments provided for in the preceding provisions, the broadcasting companies and their auxiliary services, radio-amateur stations, sports and sports stations of the aircraft of his property, the corresponding to the mobile service the stations destined for the provision of medical assistance.

Facultó al Poder Executive prior to the report of the National Communications Directorate, to grant total or partial franchises to those State Agencies, which use channels and/or radio stations already authorized by the State. National Telecommunication Directorate, or qua© are authorized in the future. The Administration of the State Railways (AFE) and the State of the State (UTE), for reciprocity of service exploitation, are included in this prerogative.

ArtAculo 207.-Crase a 5% (five percent) tax on the price of outgoing telex communications from the country of the country, whichever is the Agency or Company that performs the service. Such tax will be paid by the user, apart from the fee charged for the service.

ArtAculo 208.-Crase a 10% (ten percent) tax that will be applied to the monthly lease price of the international point-to-point telegraphic and telephone circuits, be these mbrics The method is independent of the type of handling or printing used, whatever the state or private body that leases them. This tax will be paid by the user to the value of the share of our paAs.

ArtAculo 209.-Taxes for the traffic "telex" and for leased circuits shall be received by the Agency or Company that provides services or leases such circuits, if any, and shall be deposited in Rentas General.

The National Telecommunications Directorate will control the perception of this tax.

ArtAculo 210.-The taxes referred to are not paid by those companies that are authorized, which lease circuits for the purposes of the tax, which pay the taxes established by the href="areuelveref.aspx?ACT, 06984//HTM"> law NAº 6,984, dated October 17, 1919, and amending rules.

ArtAculo 211.-With respect to the obligations of the users and faculties of the Administration, the provisions of the law NAº 8.390, dated 13 November 1928, and concordant provisions and the artAculo 369 of law NAº 12.804, dated 30 November 1960.

CIVIL STATUS RECORD

ArtAculo 212.-In cases where the issue of consignments and certificates of the Registry of the Civil State is required within 48 hours, the amount of the corresponding taxes shall be tripled.

ArtAculo 213.-ModifAcase the artAculo 9Aº de la ley NAº 13.319, 28 December 1964, which shall be drawn up as follows:

	" ARTICLE 9Aº (Civil Status Registry Stampels). -The civil status of the persons worked by the Civil State Officers and the marriage librettes will be taxed for a tribute of $5.00 (five pesos).
	The same tribute will be $20.00 (twenty pesos) when it comes to civil status certificates and $60.00 (sixty pesos) when it comes to testimony from Civil status items, testimony of marriage files, transcript of parochial items of testimony of adoption deeds, certificates of signatures and negative certificates relating to marital status.
	A tribute of $500.00 (five hundred pesos) will also be paid for each witness of those who appear in the Civil Marriage celebration record when the number of witnesses exceeds the legal minimum and from that minimum.
	The tribute will be $200.00 (two hundred pesos) for each marriage file and $5,000.00 (five thousand pesos) when the home marriage is celebrated. This levy is exempted from "in-extremis" marriages or from persons prevented from attending for health reasons.
	The transcription of first copies of adoption writes will be taxed by a tribute of 100.00 pesos (one hundred pesos).
	The tribute referred to in the preceding incites will be collected in the form of stamps called the Civil State Register Timbre to be added to each of the taxed documents.
	Special rules regarding gratuity for the granting of the documents taxed in the earlier incisations remain in force.
	Until the printing of the stamp of the Civil State Register with the new values, the tribute established by this law will be paid with trade.
	10% (ten percent) of the General Directorate of the Civil State Registry collections will be on a special account that will be enabled to such an effect on the State Bank as determined by the said Body and administered by the Agency in order to improve the service.
	The Executive Branch shall regulate the administration of the account expressed in the preceding paragraph and may replace the stamp stamp This article when you understand that the form of collection does not conform to the purpose of improvement of the Service or when you understand that a more convenient collection should be applied.
	In all cases the replacement collection will be for the same amounts as the Civil Status Record stamp.
	All taxes collected in the various Offices that issue civil status documents, may be collected through the use of more timbrator, replacement of mobile stamps ".

CERTIFICATES AND STAMPS

ArtAculo 214.-Suspend them articles 353 and 354 of Law No 12.804,30 November 1960, and their amendments, which shall be drawn up as follows:

	" ARTICLE 353. (Value of the sheets). -The value of each sheet of guAas certificates set in the artAculo 30 of the law NAº 10.107, of 26 December 1941, shall be $20.00 (twenty pesos) and shall be made in librettes containing a number not less than 10 sheets in triplicate, with progressive numerals ( Rural Code 184) Timbres GuAas."
	" ARTICLE 354. See the interior movement of fruit of the paAs (	From 1 to 5 cattle and equines or from 1 to 59 suinos, sheep, and minor species, $25.00 (twenty-five pesos).
	From 6 to 40 cattle and equines or from 60 to 400 suinos, sheep, and minor species, $70.00 (seventy pesos).
	From 41 to 100 vats v equines or 401 to 1,000 suinos, sheep, and minor species, $200.00 (two hundred pesos).
	More than 100 cattle or horses or more than 1,000 suinos, sheep, and minor species, $400.00 (four hundred pesos).
	Fruits in general and cerda lockers, $150.00 (one hundred and fifty pesos).
	Plants in general, $10.00 (ten pesos).
	Of the proceeds of the tax collection referred to in the preceding article, 30% (thirty percent) of the Fund to Fight Against Tick, created by the articles 28 to 33 of Law No. 12.293, dated 3 July 1956.
	Derapase the artAculo 13 of the law NAº 3.001, of 13 October 1905, its amendments and concordant ".

FEES FROM THE GENERAL DIRECTORATE OF CIVIL AVIATION

ArtAculo 215.-Bill to the Executive Branch to set the rates created by the artAculo 168 of the law NAº 13,420, dated 2 December 19651 for the operations at the "Angel S. Adami" (Melilla).

RATE FOR MARITIME NAVIGATION AID SERVICES

ArtAculo 216.-Do the Faros Tax referred to in the artAculo 4Aº of the law NAº 10.895, of 14 February 1947, and amending and in its replacement the " Fee for maritime navigation support services " to be collected in accordance with the following rules:

A)	The fees to be charged by the State to all ships and/or ships arriving at ports will be fixed by the Executive Branch Whatever their motive, among others, operation of passage, loading and unloading, making fuel, vAveres repairs, use services of port and prA, to wait only for orders or to receive any type of service of aid to the maritime navigation.
B)	National flag vessels and vessels that satisfy the conditions of the law NAº 12.091, of 5 January 1954 and belong to Uruguayan citizens domiciled in the country, whose partners, directors and administrators are Uruguayan citizens domiciled in the country.
C)	The Executive Branch will determine, by regulatory, scope and how to perform the reference rate collection It will be made through the National Navy and, when necessary, will act as agents for the collection of the dependencies of the General Marine Prefecture and the National Customs Office. The perceived will be deposited daily in the special account of the Bank of the Eastern Republic of Uruguay, which will be called "General Navy Inspection-Rate for services of aid to maritime navigation" (current NAº 30,023) whose balances shall be cumulable annually.

The total of the collection referred to will have as a destination the services, the acquisition, repair and maintenance of the material and facilities that the Service of Enlightenment and the Balizing and other services that the Armed Services to the fulfillment of the task of assisting the marine navigation.

In the account "Inspectorate General of the Navy-Rate for services of aid to the marine navigation" will be poured the total of the collections made to date by concept of "Tax of Fars" and also the amounts by sales and/or donations received by the Lighting and Balizing Service.

POLICE RIGHTS

ArtAculo 217.-ModifAcase the artAculo 338 of law No 12.804of 30 November 1960, and amending, which shall be worded as follows:

	" ARTICLE 338. (Amount of duties). -The Head of Police will be charged for the issue of the documents that are expressed in continuation of the following rights:
	A)	Arms shipment permission $500.00 (five hundred pesos).
	B)	Certificate of good behavior, $50.00 (fifty weights).
	C)	Travel titles, $200.00 (two hundred weights).
	D)	Regulated Neighbourhood Certificates according to your target:
		a)	For driver book processing $100.00 (one hundred pesos).
		b)	For identity card processing $10.00 (ten pesos).
		c)	For other destinations, $20.00 (twenty weights).
	Gun-carrying permissions will expire annually and must be renewed. "

TOLL FEE

ArtAculo 218.-The Executive Branch is empowered to set the toll fee referred to in the law NAº 13.297, dated 3 November 1964.

From the moment the Executive Branch makes use of the preceding authorization, the artAculo 2Aº de la ley NAº 13.297, dated 3 November 1964.

Also Rotten the Executive Branch by decree founded, set new toll booths, in addition to those authorized by the artAculo 1Aº of law NAº 13.297, dated 3 November 1964, giving account, in each case, to the General Assembly.

EXAM RIGHTS FOR HEALTH CARD

ArtAculo 219.-Sustituyese the artAculo 92 of law No 12.802,30 November 1960, by the following:

	" ARTICLE 92. Any person who is examined in the Preventive Clannics of the Ministry of Health, for the purpose of obtaining their Health Carnet, will pay the amounts that are determined on the following scale to the consideration of the following:
	A)	For people to whom the Constitution of the Republic Exima from the payment of the right of assistance to justify their destitution or lack of sufficient resources and for those who process the Student Health Carnet free of charge.
	B)	For the Domestic Service, $10.00 (ten pesos),
	C)	For day laborers, exA yearly and contest, $30.00 (thirty pesos).
	D)	For people who enter in Public or Private Administration charges and for whom request the Pre-Bridal certificate, $75.00 (seventy-five pesos).
	E)	For which you process definitive residency in the paAs and for those that you manage Neamente his medical examination, $200.00 (two hundred pesos).
	The Executive Branch is empowered to modify the examination rights referred to in this article. "

UNIVERSITY PROFESSIONAL CASH RESOURCES

ArtAculo 220.-Duplase the value of the timbres referred to in points (A) and (H) of the artAculo 23 of law No. 12.997, of 28 November 1961, and amending.

The timbres set out in section 1Aº of paragraph C) of the aforementioned article, will be $500.00 (five hundred pesos), $125.00 (one hundred and twenty-five pesos) and $250.00 (two hundred and fifty pesos), respectively, for each of the interventions that are within the range.

COMPENSATION FOR INCOME COLLECTION AFFECTED

ArtAculo 221.-To all the revenue collected by the offices dependent on the General Tax Directorate, which have specific destination or legal status, both national and departmental, They will deduct 5% (five percent) for service compensation and collection costs.

PROVISIONS RELATING TO ANONYMOUS COMPANIES

ArtAculo 222.-Derse the artAculo 34 of the law NAº 13.319, ofDecember 1964.

It is to be said that the companies that are only and in terms of shares cannot be part of the personal societies referred to in the artAculo 9Aº of the law NAº 13,608, of 8 September 1967, if they do not apply the conditions laid down in the second paragraph of the same article.

ArtAculo 223. (Transforming societies). -Companies with equity capital that are transformed into companies with nominative equity capital will be exempt from all taxes that are generated by the modification of their statutes and their formalization.

RULES ON VIOLATIONS, SANCTIONS PROCEDURE,
CONTRACT AND ADMINISTRATION

ArtAculo 224.-Suspend the second indent of artAculo 65 of the law NAº 12.804, of 30 November 1960, and amending, by the following:

" Home notifications shall be made with the person concerned, his/her representative, or person expressly authorized, and failing that, with the dependents or family members of the former. The person with whom the diligence is practiced should sign the respective constancy, considering its refusal to do so. The Administrative Board may inform the person concerned to notify the Office by means of a telegram or a registered letter with a notice of withdrawal, giving it to the Office within the term of ten days, under a warning. to give it as notified. The certified telegram or letter shall individualize the file and shall quote the present provision; its cost shall be reintegrated by the one notified in the first tax settlement to be made. "

ArtAculo 225.-The taxpayer who will make a mistake in determining any of the taxes collected by the General Tax Directorate, will not be able to claim the return of the overpaid, when the sum paid in demasAa has been included in the respective and perceived invoices of the buyer or user.

ArtAculo 226.-Everyone who requests the passport or their renewal should prove that they are in the payment of the Income Taxes and the Heritage, which has obtained facilities for the payment or that it is not up to you to pay tax; this record will be extended in a single document.

ArtAculo 227.-Facultate a la Direcciento General Imposido, prior authorization of the Ministry of Finance, to entrust in the departments of the interior in which it has no lawyers, the representation and direction of the judgments to the Letted Prosecutors or to the Advocate that he considers conveniently, attending to the nature of the action and the specialization of the professional. For such purposes, it shall constitute a sufficient document to accredit the testimony of the administrative act that has taken place and the design.

ArtAculo 228.-The one that will execute a fraudulent act, with the intention of obtaining for sA or for a third party, an undue enrichment at the expense of the rights of the State to the perception of the taxes, will be With six months of imprisonment, four years of imprisonment. Fraud is considered to be all fraud or concealment that induces the officials of the Tax Administration to claim or accept amounts less than those that correspond, or to grant undue allowances.

When the crime is committed by a university professional it will be punished, in addition, with special disabling of 2 to 6 years.

This is a special aggravating factor of the Agent's public official.

ArtAculo 229.-The Official and Private Banks, the Bank Houses, the Popular Boxes and the Financial Companies, are obliged to cross the officials of the General Direction Imposito, duly authorised, the books and accounts, to provide all the information required, including those relating to the accounts referred to in the Article 79 of Law No 11,924,27 March 1953, and to the deposits, for the purposes of which the banking secrecy shall not be governed. A duly authorized official shall be deemed to be in an express order of the Minister of Finance or of the Director of the General Impositive Directorate, who shall have to be a professional officer.

The information that is collected will be strictly confidential and can be communicated to the competent superiors, and the violation of the reserve duty by the acting public officials is not serious.

The employee or employer who will not supply the required information, will prevent or in any way hinder the action, will be paid for the penalty set in the Criminal Code 173.

ArtAculo 230. (Certificate requirements for exchange houses) The General Tax-Office of Income Tax will not issue the Annual Certificate of Vigency to the exchange houses, without which they exhibit a record of the Central Bank of Uruguay stating that they are authorized to operate instead.

ArtAculo 231.-Sustituyese the Article 6 of Law No. 13,596of 26 July 1967, which shall be worded as follows:

	" ARTICLE 6Aº.-The agencies collecting the taxes mentioned in the artAculo 1Aº of this law may grant instalments of up to thirty-six months for the payment of tax obligations, accrual the debt that is a surcharge of 3% (three percent) monthly from the date on which Facilities were requested.
	Derangbe the articles 56 and 319 of Law No. 12.804 of 30 November 1960, and its amendments ".

ArtAculo 232.-Facultó al Poder Executive to determine, prior to the report of the Central Bank of Uruguay, the rules of fiscal evaluation of the foreign currency assets and liabilities of private banks, houses banks and exchange houses.

CAPITAL INTRODUCTION

ArtAculo 233.-The funds belonging to national foreign or legal persons, located abroad and introduced to the country between 6 November 1967 and 31 March 1968, shall be exempt from the taxes that tax the income or capital up to the date of the introduction or proven use of the funds.

For the purposes of the final paragraph of the artAculo 3Aº of the law NAº 12.804, of 30 November 1960, and its amendments, declare that the introduction or use of proven funds in the period determined in the previous paragraph is considered an increase of patrimony justified.

CORPORATE IDENTIFICATION CERTIFICATE BY ACTIONS

ArtAculo 234.-The Anomimas and the in-comandite companies should obtain an annual certificate where they will contain all the identifying data of the same asA as their legal representatives.

The issue of the ID certificate is taxed at $20,000 (twenty thousand pesos).

Companies required to obtain the above certificate will not be able to conduct any management before state or parastatal agencies without exhibiting such a document.

ACUA 'COIN' S

ArtAculo 235.-AutorAzase to the Central Bank of Uruguay for the purpose of making, in one or more items, of coins made with a copper-zinc-nHe alloy, and of copper-aluminum-nHe coins, of agreement with the quantities, specifications and characteristics that are set out in the following points of this law, entitles to proceed to the direct contract of this agreement, with Casas Açúa ± adoras, without calling for bidding public.

a)	The coins to be made up in copper-zinc-nThat, may be up to a maximum representative amount of $2,000:000,000 (two billion pesos), will have a sealed value of $50 and $20, with 24% and 21% of diA meter and 5 1/4 and 3 3/4 grams of weight, respectively.
	The metallic paste to be used will be formed by a 70% copper alloy, 15% zinc and 15% pure nIt and its edge or singing should be smooth.
b)	The front lines of the copper-zinc-nHe coin verse will be reproduced, stamped, the national, official, circumscribed shield. The "Eastern Republic of Uruguay" and the year of the year and the reverse shall bear in well outstanding characters, the sealed value corresponding to the species and the word "weights", ornate with a wheat spike,
c)	The total amount of the coins to be used in copper-zinc-nHe will be distributed, in the form that is determined a maximum amount of $1,000:000,000 (billion pesos) in coins of $50 (fifty pesos), and up to a maximum amount of $1,000:000,000 (billion pesos) in coins of $20 (twenty pesos).
d)	The coins to be made up in copper-aluminum-nHe can be reached up to a maximum amount of weights 1,680:000,000 (thousand six hundred and eighty million pesos). They will have a sealed value of $1.00, $5.00 and $10.00, with 17, 20 and 23 milAmeters of diA and 2, 3 and 4 grams of weight, respectively. The metallic paste to be used is made up of 92% copper, 6% aluminium and 2% pure nit; and its edge should be smooth.
e)	The Central Bank shall determine the ornamental elements of the front lines of the front of the copper-aluminum-nHe coins, The reverse side shall bear in well marked characters the sealing value corresponding to the species and the word "weights", ornamented with the flower of the ceibo.
f)	The total amount of the coins to be used in copper-aluminum-nHe, shall be distributed in the form detailed below: Up to a maximum amount of 1,000:000,000 pesos (one billion pesos) in currency of $10 (ten pesos); up to a maximum amount of $500:000,000 (five hundred million pesos) in coins of $5.00 (five pesos) and up to a maximum amount of $180:000,000. (one hundred and eighty million pesos) in coins of $1.00 (a weight).
g)	The weight tolerance of the coins will be in more or less, for all the 1 1/2% coin species (one and a half per cent). percent).
h)	The Central Bank of Uruguay, once you have sufficient quantity of the new coins in your possession according to the This law shall provide for the removal of the waterpieces according to the laws Nos. 12.796, dated 24 November 1960, and 13,420, dated 2 December 1965, ( articles 108 to 119), which will cease to have legal value within six months of the exchange. After this deadline, the currencies will be exchanged during the six-month term at the Central Bank of Uruguay. Due this last term, the coins that have not been presented to the conversion, will have lost all their value as such, becoming unmonetized.
i)	The financial result that arises from the aqua ±. of coins authorized by this law, shall be allocated up to 50% (fifty percent) to General Rentas, which will be allocated up to $110:000,000 (one hundred and ten million pesos) to finance the National Institute of Economic Housing's operating budget.
	The remaining 50% (fifty percent) will be allocated to the balance of the affectations to which the artAculo 119 of the law NAº 13,420, of 2 December 1965, and the remainder will be destined to integrate the capital of the Central Bank of Uruguay.

PROPERTY CONTRIBUTION TAX ON RURAL PROPERTY

ArtAculo 236.-For the application of the Real Estate Contribution Tax to the Rural Property, the real value of this property, established for the year 1967, will be taken as a tax base in the year 1968. the General Directorate of Catastro according to the artAculo 279 of law NAº 12.804, dated 30 November 1960.

ArtAculo 237.-For the following years the value will be adjusted according to what is available in paragraph 2Aº of the artAculo 279 of law NAº 12.804, dated 30 November 1960.

ArtAculo 238.-The tax rate will be 2% (two percent) on the taxable value of the properties.

ArtAculo 239.-The deadlines for payment of the tax will be set in each year by the Municipal Mayor.

ArtAculo 240.-This tax replaces all taxes decreed and administered by the Departmental Governments, on rural property, that are not, strictly, contributions of improvements, fees or prices.

ArtAculo 241.-The Real Estate Contribution Tax on Urban, Suburban and Rural Property and its Additional Sera-Raised by Each Departmental Government

The General Tax Direction, at the request of the Municipal Mayor, will provide the staff currently affected to the collection of such a tax from the branches and agencies of the interior of the country, which for these purposes will be provided (a) services to departmental governments, as long as these governments organise their own collection services and never again on 31 December 1969. The officials who pass in commission for this provision will have all the benefits and rights of the officials of the General Tax Directorate, as if they effectively perform their duties on it.

ADMISSION OF CARS

ArtAculo 242.-The motor vehicles which at 30 June 1967 were covered by the temporary admission scheme authorising the free crossing between border cities (decree of 11 July 1921, for the Registered in the cities of Rivera and Santa Ana de Livredía, Brazil; extended by the decrees of 7 July 1953, between the cities of Artigas and QuaraA, Brazil; of 5 May 1960, between PaysandAº and Salto and the Province of Entre RAos, Republic of Argentina; of 2 March 1961, between Cerro Largo and Baga© Brazil; and of 7 June 1962 Between Chuy and Santa Victoria de Palmar, Brazil), you may enjoy the same rate throughout the national territory, by paying a tax that will be adjusted to the following scale by age:

	MA 10 years, $75,000.00 (seventy-five thousand pesos).
	MA 5 to 10 years, $90,000.00 (ninety thousand pesos)
	MA 2 to 5 years, $135,000.00 (one hundred and thirty-five thousand pesos).
	Less than 2 years, $165,00,0.00 (one hundred and sixty-five thousand pesos).

By means of the original model of the bricas.

For the purposes of benefiting from such benefits, the owners or users of the vehicles covered by the aforementioned decrees shall have a period of 90 days from the date of this law. The tax shall be paid in the form, period and conditions laid down in the Regulation.

The rule set out in paragraph 1Aº shall expire on 31 December 1970.

Repairs and repositions of implements and rolling stock should-during the triennium of the franchises-be carried out in the country and with the use of national production articles, if any.

The user of the vehicles welcomed to this scheme should be a person domiciled in the department for which the temporary admission was held.

Vehicles not included in this provision or whose owners have not received the benefits agreed by this article may circulate in national territory in accordance with the regulatory requirements in force or that they are dictated in the future and within the limits set out therein.

The vehicle that will be found circulating in violation of the laws and regulations will be hijacked and seized and its owner or user will incur a fine equivalent to the tax that has been paid to him destined for the Fund created by the artAculo 210 of the law NAº 13.032, dated 7 December 1961. The vehicles seized shall be awarded to the complainants or apprehenders. Please refer to the National Customs Directorate the tax collection, the audit of the established regime and the application of the sanctions.

PRIMARY INCOME TAX

ArtAculo 243. (Derogation). -Derangbe the articles 92 to 99 of the Law No. 13,241, ofJanuary 1964.

ArtAculo 244. (Contributors, rates, and application thereof). -The primary income tax will be taxed on the income of the property (urban, suburban and rural), which will be determined in all cases in a fiche form.

I)	In the Department of Montevideo the payment of the tax will be monthly and will be regulated as follows:
	a)	The net income will be 1% monthly of the value of the aforo, determined by the General Directorate of the Catastro and Administration of National Furniture, updated on the basis of the following coefficients:
			AntigAolder of the Aforo	Actualization Factor
			Hasta1aA ± o	1.5
			From 1 to 2	1.9
			From 2 to 3	2.4
			From 3 to 4	2.8
			From 4 to 5	3.2
			From 5 to 6	3.5
			From 6 to 7	3.8
			From 7 to 8	4.1
			From 8 to 9	4.4
			From 9 to 10		4.7
			From 10 to 15	5
			From 15 to 20	8
			More than 20 years		10
	b)	The tax will be calculated based on a progressive rate that is apply to the determined income, according to the following scale:
		Monthly Rents less than $100.00 exonerated.
		Monthly Rents from $100.01 to $500.00 $20.00
		Monthly Rents of $500.01 to $5,000.00 4%
		Monthly Rents of $5,000.01 to $7,500.00 5%
		Monthly Rents of $7,550.01 to $10,000.00 6%
		Monthly rates greater than $10,000.01 7%
	c)	The Tax will always be paid by the occupant of the estate or property, who can repeat 50%, over the owner. This will be responsible for the payment of the tax. Equal responsibility shall correspond to the institutions of credit or individuals that have within the normal turn of their business the administration of properties.
	d)	When occupying homes corresponding to the same pattern there are several tenants, the payment will be of account of the owner, who will be able to repeat 50% on the tenants in proportion to the perceived rents.
	e)	In case of baldAos the payment of the Tax will be owner's account.
	f)	The preceding rules for the perception of the Tax on the Department of Montevideo, will apply from the 1st of July 1968. If the new rolls were not made up to that date, the National Council of Primary and Normal Education could extend the date of the beginning of the term for three months in order to give it a term. In the meantime the tax will be followed by charging according to the rules and fees that the law 13.241 of January 31, 1964.
II)	In the Interior Departments of the Republic the payment of the tax will be adjusted to the following rules:
	a)	Owners will pay annually for Tax The following rates are primary:
		Real-value furniture less than $2:000,000.00 1%
		Real-value furniture of $2:000,000.00 a $5:000,000.00 2%
		Furniture with real value greater than $5:000,000.00 3%
	b)	The owner can repeat against the tenant 50% of paid for this concept. In such a case, the amount resulting in as many equal shares as income perAodes shall be divided into the year and shall be charged in the period, form and with the guarantees established for the payment of the lease price.
	c)	In the Interior Departments of the Republic will be collected in conjunction with the Real Estate Contribution, documented on the same item under separate headings.

ArtAculo 245.-Without prejudice to the above article, the collection of the Primary EnseA Tax, may be carried out in full by the National Council of Primary and Normal EnseA.

This Council is also authorized to agree with the Agencies that it considers appropriate the collection of the tax by means of collectors, who will have to pour the production of the collection in the way that the National Council of Teach Primary and Normal to determine it, in the Agency's Treasurer.

ArtAculo 246.-They cannot be allocated for the total attention of the Tax collection service, including commissions, of 12% (twelve percent) of the product produced.

ArtAculo 247. (Exemptions). -In addition to the exemptions established by the Constitution of the Republic, they are exempt from this Tax:

I)	The properties of the State, the Departmental Governments, the Autónomos and the Decentralized Services.
II)	Buildings that serve as a seat to Hospitals, Filantrical Associations and Mutual Socorros and to the Institutions referred to in points (a), (b) and (c) of the decree-law NAº 10,384, dated 13 February 1943 and artAculo 134 of the law NAº 12.802, 30 November 1960.
III)	The exonerations in favor of foreign diplomatic and consular representations will understand:
	a)	The properties of foreign or foreign government properties Diplomatic Legations, International Organizations or Consular.
	b)	The residence of diplomatic and consular officials foreigners.
	c)	In any case, you should mediate written request from the Legations, Consulates or International Organizations interested in the franchise, through the Ministry of Foreign Affairs, indicate the reciprocity of treatment, whose report will depend on the granting of the franchise.
IV)	The exonerations referred to in points (I), (II) and (III) shall govern in their entirety, provided that the buildings are property of the institutions or persons indicated in the same; in the case of leased estates, the exemption shall be 50% of the tax corresponding to the tenant, being the owner's account of the remaining 50%.

ArtAculo 248.-All funds from the Tax Recaudation will be deposited in the Special Account of the Republic Bank called "Primary Instruction Treasury" against which you can rotate the National Council of Primary and Normal EnseA. To this account, in a monthly form, the General Tax Office or who collects the tax in your case, will see the collection according to section II) of article 244, sending a copy of the deposit form to the Council National of Primary and Normal EnseA, with a detail of the origin of the same.

ArtAculo 249. (Destination of the Recaudation). -The production of the Primary EnseA Tax will be allocated in an Antegra form to the National Council of Primary and Normal EnseA, which after the attention of the expenses of the collection foreseen by the article 246, You can use for the following purposes:

a)	Acquire by expropriation, bidding or direct purchase, real estate intended for school or office use, required for the direct purchase case of the absolute majority vote of its members mA.
	Extile for the case of direct purchases and real estate tenders, the exoneration of all Tax, rate and contribution which serious domain transfers already established in the area of expropriations, which are determined with such amplitude.
b)	Constructing or expanding buildings for EnseA ± anza establishments and Offices of their dependencies or repairs or improvements to the same. These works may be made directly by the National Council of Primary EnseA, when they do not exceed an amount that reaches a hundred times the value of the square meter at the time of the availability of the same by the said Council. The value of the square meter of construction that will be taken as for the circle will be determined by the Ministry of Public Works semestrally for Montevideo, but will have to apply to the elect of this article for all the paAs.
	The above mentioned works and up to the referred lAmite may be performed by the National Council of Primary and Normal EnseA, without the the requirement of the tender when its amount does not pass fifty times of the square meter of construction in the form of the preceding circle. If you exceed a hundred thousand pesos, you must necessarily have a restricted price call, through a department journal.
	Up to the sum of $1:000,000.00 (a billion pesos) can be directly contracted by all members of the Primary and Normal National Security Council
	Up to fifty thousand pesos will not be necessary anything more than the absolute majority of its members, to hire directly. In the case of repairs or repairs and new joint works, but if they do not exceed fifty percent of the time, the Council will be able to do them directly, whatever their amount, subject to the previous demands as soon as possible. to tender and price calls. If you execute them through your budgeted or hired staff, you will not be able to meet the demands of calling for prices and bidding, but for the purchase of materials up to the above amounts.
	These rules on pricing, bidding, direct hiring, and so on, will also govern for any investment that The National Council of Primary and Normal EnseA in school building, even if funds are used from different sources than the Primary EnseA Tax.
	When dealing with repairs or extensions that the Development Commissions, neighborhood or municipal authorities offer to perform directly on their own, providing materials and/or manpower, the National Council of Primary and Normal EnseA can contribute to solve the same up to 75% (seventy-five percent) of the calculated cost of the works.
	The National Council of Primary and Normal Education will regulate the way contributions and comptroller are made due to the good administration of the funds by the Commissions of Fomento, or municipal authorities or municipal authorities acting in collaboration with the departmental school authorities. For the determination of the above amounts, the technical estimation will be set.
c)	Leases.
d)	Food expenses, costumes, and related articles for schoolchildren.
e)	Equipment of school buildings and other dependencies of the National Council of Primary and Normal EnseA.
f)	Useful and teaching materials.
g)	Any other acquisition not included in the above list and necessary for the fulfillment of its specific purposes, which should have the special majority required for the direct purchase of buildings.

ArtAculo 250. (Works by convention). -The National Council of Primary and Normal EnseA when obtaining the neighborhood and/or municipal contribution for the construction of school buildings, extensions or repairs, whatever their cost and the contribution reaches 25% (25%), of the calculated amount of the work, can be executed directly by the system of agreements contributing up to 75% (seventy-five percent), remaining of its cost. The National Council of Primary and Normal Education will regulate this article as the way to carry out the technical and financial comptroller of the work.

ArtAculo 251. (Comptroller Notary). -The scribes will not be able to authorize acts of alienation of raAces goods without justifying the payment of the Primary EnseA Tax or its exoneration. This justification shall be made with the proof of payment corresponding to the last month expired prior to the date of the act in question or the Real Estate Contribution template of the current financial year. In the absence of such vouchers, a certificate certifying any of those extremes may be obtained from the National Council of Primary and Normal. A simple, rights-free paper will be available and the Agency will have 15 days to be issued and if it fails to do so, a negative record will be issued.

The omission by the scribes of this obligation shall be based on their solidarity responsibility for the tax that may be due and the Registry of Domain Transfers shall not register documents which must contain the constances. They did not have them.

ArtAculo 252. (Recargo by Cobranza). -The taxpayers who paid the tax outside the place of location of the property will pay a surcharge of $20.00 (twenty pesos), for each collection management. The surcharge will be documented in a way and form that the National Council of Primary and Normal will regulate. The production will be used to reintegrate collection costs. Such surcharge shall not be paid where the tax is paid by the individuals referred to in Article 244 I) (c) and (d)

ArtAculo 253. (Prescription). -The Primary Instruction tax is prescribed at ten years of time by the end of the year.

ArtAculo 254. (Counting of overdue debts). -Declare the debt forgiveness for Primary Instruction Tax pending payment to the date of this law, generated by the laws numbers 12.367, dated 8 January 1957, and NAº 12.804, 30 November 1960.

The General Count of the Nation is authorized to unsubscribe the corresponding values.

ArtAculo 255. (Authorization). -Autorazase to the National Council of Primary and Normal to carry out directly, with or without the intervention of intermediaries, imports necessary for the service, dispensing in such cases of the requirements of the bidding public.

Such imports will be exempt from all duty, surcharge, taxes, consular rights, prior deposits, port charges, etc.

ArtAculo 256.-The tenant and real estate managers, are required to supply the necessary data for the correct application of this law, to the officials of the National Council of Primary and Normal teaching, duly authorized. In the face of the refusal to provide such data, the National Council of Primary and Normal EnseA, or those in whom it delegates its functions, will be able to estimate of its own office the tax to be applied.

TAX ON FOREIGN CURRENCY POSITION OF BANKING INSTITUTIONS

ArtAculo 257.-Please see for a single time with a tax of $40.00 (forty pesos) per day, the balance on purchased that throws the operational position of the private banks, the bank houses and the houses of change, at the end of the day of November 3, 1967, calculated in accordance with the existing banking rules.

This tax should be paid within 90 (ninety) days of this law in national currency, in foreign currency or through another form of the Executive Branch, with the advice of the Central Bank of Uruguay.

MONTEPIO NOTARIAL

ArtAculo 258.-Else at $25.00 (twenty-five pesos) the stamp value provided by the current pA "B" of the artAculo 18 of the law NAº 10.062, of 15 October 1941, of creation of the Notary of Retirement and Pensions, during the years 1968 and 1969. The production of this stamp will be destined to finance the 10th International Congress of the Latin Notary, in charge of the Association of Writers of Uruguay. From the 1Aº of January 1970, the value of the stamp referred to will be $2.50 (two pesos with fifty hundredths).

NATIONAL COLONIZATION INSTITUTE

ArtAculo 259.-AutorAzase to the Executive Branch to issue up to $1,200:000,000 (one thousand two hundred million pesos) in the Public Debt to be called "Debt National Institute of Colonization" capital of the Institute.

As long as the debt referred to in the previous paragraph is not issued, authorize the Bank of the Republic, to advance the agency to the amount of $250:000,000 (two hundred and fifty million pesos) for investments. Such an advance will be made on account of the production of the Treasury Bond placement whose issuance authorizes the artAculo 178 of the law NAº 13,420, of 2 December 1965, and without prejudice to the provisions of this law and with the use of the titles referred to in paragraph 1Aº of this article in an amount equivalent to the draw.

The Republic of the Republic of which the issuance is authorized by this article shall be up to 12% (twelve percent) of annual interest and shall be authorized within a period not greater than 15 years.

This advance by the Bank of the Republic to the National Institute of Colonization will be carried out between the months of January and April, including the Exercise 1968.

ArtAculo 260.-The Executive Branch will regulate the conditions and demA details of the issue that is authorized by the previous article.

ArtAculo 261.-Community, etc.

Chamber of Sessions of the CA of Representatives, in Montevideo, on December 20, 1967.

NELSON D. COSTANZO,
President.
G. Moratorium Collazo,
Secretary.

MINISTRY OF FINANCE
 MINISTRY OF FOREIGN AFFAIRS
  MINISTRY OF THE INTERIOR
   MINISTRY OF NATIONAL DEFENCE
    MINISTRY OF PUBLIC WORKS
     MINISTRY OF PUBLIC HEALTH
      MINISTRY OF ANIMAL HUSBANDRY AND AGRICULTURE
       MINISTRY OF INDUSTRY AND COMMERCE
        MINISTRY OF CULTURE
         MINISTRY OF LABOUR AND SOCIAL SECURITY
          MINISTRY OF TRANSPORT, COMMUNICATIONS AND TOURISM

Montevideo, December 21, 1967.

CA-mplase, acorsese recibo, comunAquese, publáquese e insáltese en el Registro Nacional de Leias y Decretos.

PACHECO ARECO.
CESAR CHARLONE.
HECTOR LUISI.
AUGUSTO LEGNANI.
General ANTONIO FRANCESE.
WALTER PINTOS RISSO
RICARDO YANNICELLI.
MANUEL FLORES MORA.
HORACIO ABADIE SANTOS.
LUIS IRON GANBARDELLA.
GUZMAN ACOSTA AND LARA.
JUSTINO CARRIRE SAPRIZA.

Montevideo, Uruguay. Legislative Power.