Key Benefits:
ArtAculo 1Aº.-FAjáse en $8.125:203.038.77 y Pesos 5.451:527,960.10 the discharges and revenues from the General Budget of Wages and Expenses of the Financial Year 1965 and in Pesos 1,092:191,621.97 and $1,074:827,822.63 The income of the Detractions and Recargos Fund for the same Financial Year.
ArtAculo 2Aº.-The deficit of $2.691:038.878.01 arising from the previous article, will be funded by the difference between 10% (ten percent) of the Detractions and Recargos Fund produced artAculo 80 de la law NAº 13.241, of 31 January 1964 and the amount necessary to comply, within the prescribed period, with the provisions of the article 8Aº of the above law.
ArtAculo 3Aº.-The allocations (Rubro 1.01) of the charges detailed in the General Budget of the General Budget of Salaries (Incisos 2 to 22) in force at the 1st of January 1967, will be increased from that date in the 90% (ninety percent). The new allocations will be rounded to the top rye.
The escalations for the A and B RegAmens of the Wages Act NAº 12.801, of 30 November 1960 and its amendments, shall be adapted in accordance with the provisions of the preceding paragraph.
ArtAculo 4Aº.-Officials who perceive their assets from Group I items (except 1.01) or other global items in the General Budget will also benefit from increases in the general budget. Article In the case of day laborers, the increases will be granted over the wages effectively worked in the month.
The General Count of the Nacto will enable the necessary credits.
Officials whose allocations are paid out of the Special Laws and Pros shall be subject to the same increases as the own resources of those Funds.
The increases that have been granted or are granted for administrative resolution, during the period from one hundred and eighty days before and one hundred and eighty days after the promulgation of this law, in the organizations that have the rules The legal provisions in force may have their own resources or resources, which will be taken into account in the increases granted by this law.
The remuneration that the caregivers of the NiA Council perceive will have the increase established in the article 3Aº of this law.
ArtAculo 5Aº.-The increases arranged by the articles 3Aº and 4Aº of this law, will be liquidated exclusively on the basic allocation of each charge and will not be applied to the compensation or supplements that the official may receive for any concept, except those agreed upon by the total dedication scheme.
ArtAculo 6Aº.-Military personnel CAMID Bf, will receive by concept of "special dedication" a complement that will integrate the assignments of the degree, equivalent to 30% (thirty percent) of what I perceive by concept salary and compensation of the grade, after the increase set in the article 3Aº of this law.
ArtAculo 7Aº.-The compensation that the staff of the Executive Policy established in the Rubro 1.07 of the Item 7.01, 7.02, 7.03, 7.04 and 7.05, for the performance of eight hours daily of work will be high 30% (thirty per cent) of your basic salary of a flat. The same compensation will be paid to the staff of the General Maratima Prefecture and the General Directorate of the Criminal Institutes detailed in article 97 of the law NAº 13.320, dated December 28, 1964.
ArtAculo 8Aº.-The Ministers of State and the Secretary of the National Council of Government will receive a monthly salary of $30,000.00 (thirty thousand pesos); that of the State Subsecretaries and the Prosecretaries of the National Council of Government will be $25,000.00 (twenty-five thousand pesos) monthly.
These remuneration will be settled from 1 January 1967 onwards.
ArtAculo 9Aº.-The monthly remuneration of the members of the Electoral Court, the Court of Auditors of the Republic, the Directories of the Banks of Retirement and Pensions of Industry and Commerce, of Retirements Civil and School Pensions, Retirement and Pensions of Rural and Domestic Workers and Pensions to Old Age, of the National Council of Primary and Normal Education, of the Administration of the Sanitary Works of the State, and of the National Institute of Economic Housing, of the President of the Council of the The Directors of Secondary Education and of the University of Labor and the Rector of the University of the Republic and members of the Directories of the National Frigorific and Conaprole will be increased from 1Aº of January 1966 in $4,000.00 (four thousand pesos).
As of the 1st of January 1967, these officials will receive a salary of $20,000.00 (twenty thousand pesos) monthly, except for the Dean of the Faculties that will be of pesos 18,000.00 (eighteen thousand pesos).
ArtAculo 10.-FAjanse, as of 1Aº of January 1967, the amounts indicated for the social benefits set by the law NAº 12.801, dated 30 November 1960 and amending, namely: Prima per Hogar Constituido, pesos 1,000.00 (one thousand pesos) per month; Family allowances, $400.00 (four hundred pesos) per month for the first and second beneficiaries, $500.00 (five hundred pesos) for the third and fourth, $600.00 (six hundred pesos) for the fifth and the following; the Prima for Birth and the Prima for Marriage are raised, each, to pesos 2,000.00 (two thousand pesos).
ArtAculo 11.-The increases in the physical allocations referred to in the articles 3Aº and 4Aº asa as those resulting from the application of the social benefits fixed in the article 10 shall also be liquidated in the same manner and percentages to the officials dependent on the teaching bodies: National Council of Primary and Normal EnseA, National Council of Secondary Education, University of the Republic of the Republic and the University of Labor of Uruguay.
The General Secretariat of the National Union shall provide the necessary funds for this purpose in the respective budget plans, on the basis of the items for remuneration in force at the first meeting of January 1967, after obtaining the opinion of the Court of Auditors.
ArtAculo 12.-ModifAcase from 1st January 1967, item 25 from law NAº 13.317of 28 December 1964, which shall be worded as follows:
| " ARTICLE 25.-It will be considered that the public officer has family members in charge when he is responsible for his or her manutencyin education on the basis of living expenses, clothing, food, health and education of family members, who do not have their own income, considered individually, in addition to pesos 4,000.00 (four thousand pesos) nominal monthly. " |
ArtAculo 13.-For the charges included in the Item 22 Item, the 90% (ninety percent) increase set in the preceding items will be calculated on the basis of the remuneration the official perceives, with Exclusive of the amounts resulting from the application of article 143 of the law NAº 12.803, dated November 30, 1960, without prejudice to the provisions of the article 5Aº of this law.
ArtAculo 14.-Declare:
| 1Aº) | That the rate of montepYear set by item 40 of the law No. 13,426, dated December 2, 1965, is the only legal discount that applies to the allowances of the active affiliates of the Civil and School Retirement and Pensions Box; |
| 2Aº) | That this device is of interpretative character and consequently rolls back its effects to the effective date of law NAº 13.426; |
| 3Aº) | That, consequently, increases in salaries and other personal allowances provided by this law do not generate any contribution some by way of differences of wages and no other and only will be taxed with the single and general montepYear referred to in the number 1Aº of the present disposition. |
ArtAculo 15.-Modify the text in Art.17 of the law NAº 12.802, dated 30 November 1960, replacement of article 7Aº of the law NAº 11,637, of 14 February 1951, which shall be worded as follows:
| " ARTICLE 17.-In no case will the benefit or compensation be less than the amount of pesos 6,000.00 (six thousand (peso) not higher than pesos (150,000.00 pesos). This provision shall apply to situations arising from 1 January 1967, and shall be met by those who have been covered by Article 9Aº of the law NAº 12,996, dated November 28, 1961. |
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| Likewise, it will be extended to $6,000.00 (six thousand pesos) the minimum and $50,000.00 (fifty thousand pesos) the maximum, the benefits To the members of the Banks of Retirement and Pensions of Industry and Commerce and of the Rural and Domestic Workers and of Pensions to the Old Age ". |
ModifAcase the article 74 of the law NAº 12.761, dated August 23, 1960, which will be written in the following form:
| " ARTICLE 74.-The affiliate who has perceived his Special Retirement Benefit, will re-enter the activity, can make cash the corresponding supplement, provided that it has a minimum income of eighteen months, not being able to exceed the maximum amount established in the respective law ". |
These modifications will take effect on the 1Ath of January 1967.
ArtAculo 16.-Suspend the article 27 of the law No 13.296,29 October 1964, by the following text:
| " ARTICLE 27.-Fase in $40,000.00 (forty thousand pesos) the maximum amount you can raise the subsidy established by the artAculo 76 de la law NAº 12.761 of 23 August 1960. In cases where the costs of funeral are taken care of by the State, this amount will not exceed the sum of $20,000.00 (twenty thousand pesos). The benefit agreed to by Article 27 of the law NAº 13.033, dated 7 December 1961. |
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| FAase on $20,000.00 (twenty thousand pesos) the amount of the maximum amount that you can raise the subsidy set by the articles 18, points B) and C) and 133 of the law NAº 12,761, of 23 August 1960, with the limitations set out above in the event that the costs of the funeral are taken care of by the State ". |
ArtAculo 17.-Incorvase the Deputy Secretaries of State, the Councilors of the departments of the Republic, the Secretaries of the Departmental Governments and the officials appointed in the arcles 145 of the law NAº 12.802, 30 November 1960 and 36 de la law NAº 13.318, dated December 28, 1964, to the retirement pension scheme set up by article 5Aº of the law No. 12.996, dated 28 November 1961 and amending and concordant.
In these cases they do not govern the retirement ceilings.
For the councillors who have ceased their posts, they will be taken as Andice the salaries to be fixed to the Intenders of the respective departments.
ArtAculo 18.-Declare the beneficiaries of the law NAº 13,423, dated 2 December 1965, are included in the rule set by article 5Aº of the law NAº 12.996, dated November 28, 1961.
In these cases they do not govern the retirement ceilings.
ArtAculo 19.-For officials covered by the provisions of article 17 of this law, the rules in article 5Aº of the law No. 12.996of 28 November 1961, shall apply to those who have ceased their activity after 1 January 1963 and to those who cease in the future.
ArtAculo 20.-Suspend the article 222 of the law NAº 13.320, dated 28 December 1964, for the following:
| " ARTICLE 222.-Officials who provide services in commission since before December 31, 1966, in the Boxes of Retirement and Pensions of Industry and Commerce (Item 22.01), Civil and School (Item 22.02), Rural and Domestic Workers and Pensions to Old Age (Item 22.03) and Retired and Military Pensioners (Item 22.04), may be eligible -within the thirty days following the date of promulgation of this law-by To be incorporated to the aforementioned Organisms in the last degree of the escalation ". |
ArtAculo 21.-Apply for the 1967 Exercise the provisions in article 142 of the law NAº 13,420, of 2 December 1965, raising to 3% (three percent) of the total of the General Budget the amount of the amount that the Executive Branch may have with the purposes indicated therein. This amount shall be distributed among the Incisos 2 to 22 of the General Budget, proportionally to the total of the respective budget amounts.
The Agencies included in the Incisos 12 to the 22 will apply the amounts that would have corresponded to them, to the reinforcement of their spending items with exclusive personal remuneration and will communicate it to the General Secretariat of the National Security Council, which shall enable the corresponding appropriations after the Court of Auditors has delivered its opinion.
ArtAculo 22.-Do the provisions of article 139 of the law NAº 13,420, dated 2 December 1965, except for the $100:000,000.00 (one hundred million pesos) item for fertilizers.
Please take the provisions of articles 258 of the law NAº 13.320, dated 28 December 1964 and 141 of the law NAº 13,420, dated 2 December 1965.
Do the affections set out in article 2Aº of the law NAº 13,479, of 16 June 1966 and the last paragraph of the same article. The corresponding amounts deducted from the affections made to the date of promulgation of this law shall be paid to General Rentas.
ArtAculo 23.-As of the 1Ath of January 1967, the collections of the Detractions and Recargos Fund to be applied to the destinations set out in point (a) of Article 14 of the law NAº 13.319, dated 28 December 1964, shall be released to General Rentas.
ArtAculo 24.-The Executive Branch will deliver to the National Council of Subsistences and Comptroller of Prices the sum of $179:000,000.00 (one hundred and seventy-nine million pesos) from General Rentas, to compensate for the Losses from the marketing of potatoes, foreign sunflower oil and cost increases, during the 1967 Exercise, resulting from the application of the law.
ArtAculo 25.-Redo cese the employer's contribution from the Central Administration to the Caja de Retires and Pensions Civil and School in $900:000,000.00 (nine hundred million pesos) annually, starting from the 1st of January 1967.
ArtAculo 26.-Set out in Item 4.11 "General Direction of Statistics and Censuses", a global item, Rubro 1.02 of $600,000.00 (six hundred thousand pesos) monthly, starting from the 1st of July 1967 for the payment of the hired staff for the conduct of censuses and related studies, which charges your assets under item (b) of the article 2Aº of the law No. 13,479, ofJune 1966. The sum above, will be increased to the amount needed to meet the increases set forth in the article 4Aº of this law.
ArtAculo 27.-AsAgnase total dedication to the position of Head of Laboratory of Endocrinologic and Radioisotope Investigations of Item 10.57, "Institute of Endocrinologaa" of the Ministry of Health.
ArtAculo 28.-Suspend the text in Paragraph 02 (b) of the Rubro 8.03 for Item 9.01 of the law NAº 13.320, dated 28 December 1964, for the following:
| " To Uruguay's Representation to Latin American Free Trade Association, for expenses and staff pay hired at December 31, 1966, $700,000.00 (seven hundred thousand pesos) annually. " |
ArtAculo 29.-The basic endowment and supplementary allowances that make up the monthly remuneration of the charges included in the planillado and global items of the General Budget of Wages and Expenses, as well as the which correspond equally to the officials of the Autónomos and the Decentralized Services, cannot exceed the remuneration corresponding to the position of the President of the Republic, except for the foreign personnel, contracted by State Agencies.
ArtAculo 30.-AutorAzase to the Banco de la Repáblica Oriental del Uruguay to pay the rights of registration and information in the Public Records of the Republic of Uruguay as the tribute of stamps corresponding to the by the decree of 27 July 1961,
the decree of 27 July 1961, by the decree of 27 July 1961.
ArtAculo 31.-For the determination of the net income of the Industry and Commerce Category and of the Capital Societies (Article 17 and Section II of Title I of the law NAº 12.804, of 30 November 1960 and its amendments) of the annual financial year initiated or initiated during the civil year 1966, may be deducted from gross income by way of maintenance of capital In the case of the financial year, the amount of the value of the inventory of goods and raw materials, adjusted fiscally, at the beginning of the financial year, is 40% (40%). This deduction shall not exceed 30% (thirty per cent) of the value of the inventory of those goods, adjusted for the closure of that financial year and shall proceed as long as the total amount to be deducted for this purpose is not distributed. take your amount to a reservation whose only subsequent destination will be the capitalization. The Executive Branch shall be empowered to authorize the revalor or stock of stocks by dictating the corresponding regulatory provisions. It may declare in whole or in part exempt the profit derived from the revalor and fix the conditions required for that effect. The amount of the tax shall be made compulsory for all tax purposes and for that increase in assets shall be subject to the conditions laid down in Article 18 (g) of the law NAº 12.804, dated November 30, 1960, with the text given by the law NAº 13.319, dated 28 December 1964, relating to the revalor of the Fixed Asset.
ArtAculo 32.-ModifAçanse los artAculas 32, 36 and 38 of Law No. 12.804, of 30 November 1960 and its amendments, which shall be drawn up as follows:
| " ARTICLE 32.-(Additional Deduccional). -Of the total net income of this category, which is calculated in the total income of the taxable person, 50% (50%) of the income of the taxable person can be deducted; this additional deduction shall not exceed twice the minimum non-taxable amount and deductions by dependents corresponding to the provisions of Article 36 ". |
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| " ARTICLE 36.-For the determination of the total taxable income, the total income of the taxpayer and the dependents shall be added if any, or of the components of the family and the dependents, and the non-taxable mAnimo shall be deducted and deducted as follows: |
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| A) | Non-taxable MAnimo: deducted non-taxable mAnimo from $72,000.00 (seventy-two thousand pesos) when there is no family name, or $144,000.00 (one hundred and forty-four thousand pesos) when there is family name. |
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| B) | Deductions for dependents: deducted weights 24,000.00 (twenty-four thousand pesos) for each dependent. |
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| c) | Deductions for birth, disease, medical, and sepelium expenses: you can deduct the costs of birth, sickness, medical care and burial actually incurred in the tax year, as soon as they exceed 10% (ten per cent) of the non-taxable amount and deductions for dependents, and for the amount of such excess, and whenever identify the beneficiaries and give a full proof of the total expenses incurred. |
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| Non-taxable mAnimos and other deductions set in this article will govern exclusively for persons domiciled in the paAs ". |
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| " ARTICLE 38. (Dependents). -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 and their total income does not exceed the limit of pesos 24,000.00 (twenty-four thousand Annual weights): |
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| A) | Parients unable to the taxpayer or their cinnyuge by consanguinity to the third degree, by affinity up to second grade or for adoption. |
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| B) | Direct Ascendients of the taxpayer or their cilynyuge. |
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| C) | Parients of the taxpayer or their cornyuge to the third degree inclusive of consanguinity or second, including affinity or adoption, greater than 21 years of age and less than 27 who are pursuing university studies in official institutions, or in the use of study grants or professional training awarded by institutions paAs and foreign officers. |
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| D) | Older women, single, divorced, widowed, legally separated or in fact | |
| E) | Inable whose guardianship, curatela, or save has been granted according to the provisions in effect. |
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| For tax purposes, children are considered to be the holders of the income derived from their capital or any of their activities. nature shall be governed by private law. |
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| When a dependent is in charge of a taxpayer's most simulated, or subsequently, the regulation will set the rules for prorate the corresponding deductions and rents. " | ||
ArtAculo 33.-ModifAcase to article 23 of law No 12.804of 30 November 1960 and its amendments, which shall be worded as follows:
| " ARTICLE 23. (Reinvestment). -The income to be used for the installation, expansion or renovation of movable property of the industrial equipment directly affected to the production cycle, will be exonerated up to a maximum of 70% (seventy percent) of the net profits of the exercise. The percentage will be up to 10% (ten percent) by concept of construction cost or acquisition of buildings destined for industrial productive activity. |
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| For the purposes of this deduction, furniture shall be deemed to be the goods which, however, are physically attached to the building, serve exclusively by its nature and purpose to address the needs of the exploitation and those that the regulation authorizes to compute as such. |
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| In such a case of acquisition of real estate, the value of the land will be excluded from the exemption. |
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| Cannot be considered deductible from the acquisition of establishments or social quotas. |
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| The exemption provided for in this article will be granted when the investment takes place in industries destined to: |
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| 1) | Extending national export capacity. |
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| 2) | Increasing tourism to the Republic and automotive and transportation industries. |
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| 3) | Replacing the import of goods that do not have a sumptuous or superfluous cter. |
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| 4) | Producing consumer goods or popular use, which do not have a sumptuous or superfluous cter, and |
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| 5) | The construct. |
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| When in the financial year in which Investments were made or in the following two, the assets included in this exemption are in place, The price obtained shall be included as income of the year in which the sale takes place. The amount to be computed by this concept will not exceed the amount of the deduction made. |
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| The commercial activity holders included in article 17 (a) of the law NAº 12.804, of 30 November 1960 and amending, which do not comply with the foregoing, may exonerate the income of those activities according to the following rule: |
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| A) | Up to 10% (ten percent) of the financial year's net income, as a cost of construction of buildings for commercial activity and rolling stock intended for the rotation of the company, and/or |
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| B) | Up to 20% (twenty percent) of the net income of the exercise as a cost of building housing for lease and/or for sale. |
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| The rents cleared by this article should be taken to a reservation whose only subsequent destination will be capitalized. |
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| The investment must be made within a time limit that will not exceed the expiration of the second following year that motivates the exoneration. |
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| As long as the investments referred to in this article are not made, the amount of the exonerated taxes should be invested in securities (b) the public order of the person concerned and of the collecting office shall be deposited with the Bank of the Eastern Republic of Uruguay. The Direction will release the above values once the actual realization of the investment has been verified. In the event that the actual investment is not carried out within the legal period, the taxes on the corresponding income shall be due from the date on which they were due to the applicable surcharges. relevant. |
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| The amount of exercise investments that exceed the percentages referred to in the first indent, may be deducted in the financial years next ". | ||
ArtAculo 34.-Agribusiness to item 26 of law No. 12.804, of 30 November 1960 and its amendments, the following point:
| " Agricultural producers who exploit prediums with surfaces less than 100 hectares, for the purposes of the cà ¡ culo de su Gross income shall take the amount of up to 50% (50%) of the amount up to be updated. This device will govern for those rolls whose updated capacity is greater than $500.00 (five hundred pesos) per hectare, not being able in such cases to be counted for a lower amount than that value ". |
ArtAculo 35.-ModifAcase to article 28 of law No 12.804of 30 November 1960 and its amendments, which shall be worded as follows:
| " ARTICLE 28.-Taxpayers may deduct, up to a maximum of 90% (ninety percent) of net income, the following percentages of the same, in terms of reinvestments that are useful to the establishment: |
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| A) | 90% (ninety percent) in fertilizers, seeds, inoculants, etc., for permanent prairies, cultural expenses for fertilization, implantation of permanent prairies in any of its forms and cutting of field with pastera, according to the cost determined by the Agricultural Plan, water, irrigation in toles, brettes, baa ± os, silos, populations for the staff, sheds, tinged and wired. |
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| B) | 75% (seventy-five percent) in sheep, bovine, porcine, and equine players, pure ordered or tattooed by the National Commission for the Improvement of Sheep and/or Society of Breeders, plantations of fruit trees, road and forestry; parts of agricultural machinery and labor for repair; new agricultural machinery built in the paAs. |
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| C) | 50% (fifty percent) on imported new agricultural machinery. |
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| Those having net income do not affect a minimum of 10% (ten percent) of the same in concept (i) a surcharge of 10% (10%) on income tax on capital companies or on the income of industry and commerce if it corresponds, whichever is greater. |
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| The amount of exercise reinvestments that exceeds the percentages referred to in this article Be deducted in the following exercises in the form that you will set the regulation ". | ||
ArtAculo 36.-Interrance that the exoneration set in article 215 of the law NAº 13.318, dated December 28, 1964, does not include shareholders of the companies in the same name or in comandita by shares referred to in the artAculo 214 of the same. It shall constitute income taxed on the amount received in money or in kind on the part that exceeds the integrated equity capital. For such purposes, points 3 to 8 inclusive of article 2Aº of the law NAº 13.319, dated 28 December 1964 and its amendments.
ArtAculo 37.-Suspend item 27 of the law NAº 12.804, dated 30 November 1960, with the text given by the article 1Aº of the law No 13.319,28 December 1964, by the following:
| " a) | 25% (twenty-five percent) of gross income in replacement of all other expenses necessary to obtain it and keep it. When the operator justifies being the tenant in the form that the regulation establishes, this percentage shall be raised to 50% (fifty per cent) '. |
This arrangement will govern from the 1Ath of January 1966.
ArtAculo 38.-Declare that the contributors covered by the rule set in Articles 82 and following of the law NAº 13.241, dated January 31, 1964, may benefit from the bonus set by the law NAº 13.123of 4 April 1963 and its amendments. However, the taxpayers who have not benefited from this law at the time of this law will not be able to demand the return of what they have paid for such a concept.
ArtAculo 39. (Vigency of the income tax modifications of the people of the factory). -The preceding modifications to the artAculas 26, 27, 28, 32, 36 and 38 of law No. 12.804, of 30 November 1960 and its amendments, shall apply from the tax year 1966 inclusive.
The modifications to the artAculo 23 of the aforementioned law, will govern for the economic exercises initiated from 1Aº of January 1966.
The returns that correspond to the taxpayers for deductions practiced until the date of validity of this law, as a consequence of the modifications that are practiced to the non-taxable mAnimos and deductions for family, will be effective from the 1st of August 1967.
ArtAculo 40.-Suspend the article 11 of the law number 13,420,2 December 1965, by the following:
| " ARTICLE 11. (Tax on commissions). -persons or personal companies which receive commissions or other remuneration in their capacity as members of the committee, remasters, brokers, customs dispatchers, livestock and fruit consignees of the country, and other trade auxiliaries included in point (f) of Article 30 of the law NAº 12.804, dated November 30, 1960, with the text given by this law, except for factors and dependent on trade, will pay a tax of 5% (five percent) on such income. |
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| The taxable amount will be determined by the system of the perceived or accrued to the taxpayer. The adopted criterion may not be varied without the prior authorization of the Collector's Office under the conditions set by the regulation. |
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| FAsks or personal companies that are tax payers to the commissions will not pay the taxes to the income from industry and trade and gross entries, on income subject to that charge. |
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| Taxpayers of industry and commerce income taxes and gross entries will not pay the tax to the commissions on income or entries subject to taxes. " |
ArtAculo 41.-The reintegrals that are granted by application of the article 1Aº of the law NAº 13.268, dated July 9, 1964, may be applied to the payment of national taxes, whichever is the Office that collects them.
For such purposes the Bank of the Republic shall grant the certificates provided for by the article 3Aº of the said law, which shall be admitted to their holders by the national tax collection offices.
ArtAculo 42.-Please refer to article 12 (F) of the law NAº 13,559, of 26 October 1966, and articles 3Aº, 4Aº and 5Aº of the law NAº 13,577, dated November 1, 1966.
ArtAculo 43.-As of the 1Ath of January 1967, the collection of the estate tax will be affected by 50% (fifty percent) to the financing of the benefits set by the law NAº 13,559, ofOctober 1966. To this end, the Office will deposit monthly in a special account opened with the Bank of the Eastern Republic of Uruguay, to the order of the Central Council of Family Assignments, the sum resulting from the application of this percentage to the total collection of the month.
ArtAculo 44.-The collection office will deposit monthly in a special account opened at the Banco de la Repáblica Oriental del Uruguay, to the order of the Central Council of Family Assignments, 14% (fourteen percent). One hundred) of the monthly collection of the tribute of timbres.
ArtAculo 45.-Derangebe points A), B), and D) from the article 12 of the law NAº 13,559, dated October 26, 1966.
ArtAculo 46.-UnifAcase the employer contributions of family allowances and related services, as set out in the laws NAº 11.618, dated 20 October 1950, number 12.157, dated 22 October 1954, NAº 12.543, dated 16 October 1958, NAº 12.572, dated 23 October 1958 and NAº 13,559, of 26 October 1966, which shall be fixed at the following rates:
| A) | 8 A½ % (eight and a half percent) for industry and commerce entrepreneurs. |
| B) | 11% (eleven percent) for rural entrepreneurs. |
Such fees will apply to all remuneration of private activity workers who provide services to third parties.
From the production of this collection, which will be administered by the Central Council of Family Assignments, 90% (ninety percent) will be allocated for the provision of services established in the aforementioned laws and 10% (ten percent). remaining for administrative expenses, with the exception of 10% (ten percent) on the collection of those Boxes which at the date have autonomous medical services and which will be retained by the latter for the operation of the said service.
ArtAculo 47.-Suspend the article 15 of the law No. 12.996of 28 November 1961, with the text given by article 88 of the law NAº 13.349, of 29 July 1965, which shall be worded as follows:
| " ARTICLE 15.-The income of the income tax on the income of the income of the income of the income of the income $80:000,000.00 (eighty million pesos) per year, will be allocated to pesos 10:000,000.00 (ten million pesos) per year for the Compensation Fund in the Barracks of Lanas, Cueros and Aends and pesos 5:000,000.00 (five million pesos). (pesos) per year for the NAº 34 Compensation Fund for the Special Fund created by article 11 of the law NAº 12.930, dated 16 October 1961. Of the expressed yield, which exceeds the sum of $150:000,000.00 (one hundred and fifty million pesos) annually, shall be allocated from the Financial Year 1965 inclusive, to the Fund for the Regulations of the Liabilities created by Article 148 of the href="areuelveref.aspx?ACT, 12761/art148/HTM"> law NAº 12.761, dated 23 August 1960, for the purposes set out by the artAculo 155 of that law and up to a maximum of $50:000,000.00 (fifty million pesos) annually. |
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| The Income Tax Office will directly refer to the Compensation Boxes the sums referred to in the article. previous, once the collection of both taxes has exceeded the set ceiling ". |
ArtAculo 48.-All taxes collected for the Fund for the Compensation for the Discharge in the FrigorAfic Industry should be discharged by the collecting Offices directly to the aforementioned Institute. The deposits shall be made within ten days of the official bank accounts which shall indicate the Agency.
ArtAculo 49.-Facultó al Poder Executive a cautionar en el Banco de la República Oriental del Uruguay por un valor nominador y hasta por un monumo múló de $468:000,000.00 (four hundred and sixty-eight million weights) the titles corresponding to the non-issued Public Debt balances authorized for the financing of budgetary deficit.
ArtAculo 50.-The amounts corresponding to the amortisation and interest services of the debt securities held in captivity will be allocated to the rescue of the banknotes that are issued.
ArtAculo 51.-The Bank of the Eastern Republic of Uruguay will credit the funds resulting from the authorized flow, as follows:
| A) | To the order of the Departmental Council of Montevideo, up to the sum of $29:000,000.00 (twenty-nine million pesos) monthly, to from 1Aº January until 30 June 1967 inclusive. |
| B) | To the order of the Departmental Councils of the interior, up to the sum of $36:000,000.00 (thirty-six million pesos) from 1 January and up to 30 June 1967 inclusive, which will be distributed equally. |
| These funds will be used by departmental councils to finance their wage and wage increases. respective employees and workers. |
|
| C) | To the order of the Departmental Councils up to the sum of $78:000,000.00 (seventy-eight million pesos) for the conservation and construction of departmental public works, maintenance and retooling of machinery and implements for road works, sanitation, lighting of water and public services of social interest. The corresponding payments will be made against certification or documentation that accredits the performance of the work or the acquisitions or expenses indicated by the preceding paragraph. |
| This item will be distributed by the Ministry of Finance to the Departmental Councils in terms of the coefficients that They will be based on the population and territorial extent of the respective departmental jurisdictions. |
ArtAculo 52.-Included in the terms of article 123 of the Financial Ordinance Act NAº 13.318, dated December 28, 1964, professional officials of the Ministry of Foreign Affairs with a university degree.
ArtAculo 53.-DeclAs in the article 1Aº of the law NAº 13,580,28 December 1966, in addition to the political groupings which had registered voting sheets on the Boards of Elections.
ArtAculo 54.-Please take the 6 Aº of the law No. 13,350, dated 4 August 1965, as regards the Judiciary.
The charges suppressed by the General Count of the Néation, in the Incits 12, 13 and 14 by application of the above law, will be rehabilitated from the 1st of February 1967.
ArtAculo 55.-Declare included in the sales tax exemption and Transactions, at all stages of your marketing, in accordance with the rules set forth by the article 3Aº of the href="areuelveref.aspx?LAW, 10054/art3/HTM"> law NAº 10.054, dated 30 September 1941, its amendments and concordant: to the conductors and wire of aluminium intended for electrical use.
ArtAculo 56.-As of the promulgation of this law, the Institute of the Book is given the power to hold up to 10% (ten percent) monthly of the salary or day of the dependent officials of the Central Administration, Autonomous Authorities, Decentralized Services, Departmental Governments, Legislative Power and Judiciary, which acquire the Collections of Uruguayan Musicians, Universal Literature Authors, Artigas Archives, edited by the Ministry of Public Health and Social Care, or those works that you could edit in the future.
ArtAculo 57.-The Institute of the Book will have executive action for the collection of the respective holds or the debts that the buyers may have. The settlement which the Institute shall present to the Institute shall be enforceable.
ArtAculo 58.-The Institute of the Book may report to the Court of Auditors of the Republic the lack of compliance with the provisions of Article 56 of this Law, not being able to pay its monthly budgets of salaries of the bodies that have not delivered the amounts withheld from the Institute of the Book.
ArtAculo 59.-Bill to the Bank Retirement Fund to erect a mausoleum in the Northern Cemetery, according to the municipal provisions and establish the service necessary for its use.
ArtAculo 60.-Active and retired affiliates are included in that service and the family-based family members, children and parents of the children and parents.
If the death of the affiliate in activity or of the retiree would have been entitled to penalty, the service for the family member indicated above will be maintained. The same right shall apply to pensioners prior to this law who have the quality of the widow, children or parents of active or retired members.
ArtAculo 61.-The Banking Retirement Fund may grant loans to the active affiliates with more than ten years of recognized services and retirees, for the payment of the expenses of the members of the familiar household indicated in the previous article.
It may also be possible for the Fund to grant to pensioners in order to meet the costs of the members of the family members (first point of the preceding article).
ArtAculo 62.-The loan will not be greater than $15,000.00 (fifteen thousand pesos) and will become an interest rate of no less than 6% (six percent) per year.
The term for payment of the loan shall not exceed thirty-six months and shall be amortised in monthly instalments which shall also include interest, which shall be deducted from the salary or passivity for which it is payable.
ArtAculo 63.-The Honorary Council by five compliant votes will fix the price, shape and conditions of the service that is set by the article 59 and the conditions of the loans provided for in the Article 61 may increase the maximum amount fixed in Article 62 by the same majority.
ArtAculo 64.-Subtitan and the first paragraph (B) of the current article 8Aº of the decree-law NAº 10.331, dated January 29, 1943, in the text given by the articles 2Aº of the law NAº 11.983, 2 July 1953 and 4Aº de la law NAº 12.169, dated 21 December 1954, for the following:
| " ARTICLE 8Aº.- |
||
| A) | With the monthly employer contribution of 21% (twenty one percent) of the wages or wages of the staff of affiliated institutions. |
|
| B) | With the personal montepAo of 16% (sixteen percent) monthly on wages or wages that receive the members in business. " | |
ArtAculo 65.-Derive the contributions set forth in paragraphs D), E), J), and K) of the 8Ath article of the decree law NAº 10.331, dated January 29, 1943, according to texts given by the articles 2Aº of the law No. 12.169, dated 21 December 1954, 5Aº de la ley NAº 11.452, 30 June 1950, 3Aº de la law NAº 12.169, dated 21 December 1954 and 8Aº de la law NAº 12.815, dated 20 December 1960, respectively.
ArtAculo 66.-The provisions of Articles 64, 65 and 67 shall not apply to retirees and pensioners whose passivities are served or must be served from the date prior to the validity of this law, which shall continue paying or paying the contributions corresponding to them in accordance with the rules to be replaced and repealed by Article 64.
ArtAculo 67.-Agri-gase to article 20 of decree law NAº 10.331, dated January 29, 1943, the following paragraph:
| " In the case of hump-paid affiliates, one month of service shall be computed for every twenty-five paid employees, not may exceed the recognized time of the calendar period elapsed from the member's income to the date of the last received day. " |
ArtAculo 68.-Please take the import tax created by item 70 and below from law No. 13,420, of 2 December 1965, as regards the book, brochures, literary journals, articles, scientists, teachers and similar publications and educational material.
ArtAculo 69. (Increase of passivities for cost of living).-The Directory of the Pension and Retirement Fund of University Professionals may increase the passivities that it serves, taking into account the variations that are operated in the cost of living according to the Indices that are established by the Ministry of Finance and Faculty of Economic Sciences.
The agreed, independent and complementary faculty of the one set by article 17 of the law No. 12.997, dated November 28, 1961, may be exercised annually until December 31, 1972, in accordance with the procedure indicated in the aforementioned legal provision. The resulting increase shall be settled in the following financial year and shall not be taken into account for the purposes of the application of the artAculas 74 and 81 of the above law.
It may be necessary to make use of the above faculty for the financial year of the year 1967.
ArtAculo 70. (Topes).-The mAnimos and mA caps set by article 73 of the law No. 12.997, of 28 November 1961, shall be fixed in the amount of the salaries of the categories eighth, tenth and fourth, respectively.
From 1Aº of January 1965 the maximum amount set in the artAculo 79 of the aforementioned law, shall be equal to forty times the amount of the salary of the fourth category.
ArtAculo 71.-ModifAcase the 3Aº of the law number 13.550, or 26 October 1966, the text of which shall be as follows:
| " ARTICLE 3Aº.-The Assistance Funds or Aid Boxes that are in the conditions set in the artAculo 1Aº, will allocate monthly to the Fund created by the law No. 13,283, of 24 September 1964, the equivalent of 1% (one percent) of the total remuneration that the respective company pays to the workers. " |
ArtAculo 72.-Declare that article 133 of the budgetary modifications appended to the law No. 13,420, of 2 December 1965, was intended to fix the total amount of the items that the teaching agencies will receive to the improvement of the assignments of their officials and not (a) the extent to which the budget is restricted by global headings in force for such bodies.
In no case the application of that benefit can determine the payment of more than $1,000.00 (one thousand pesos) per month per person.
ArtAculo 73.-Declare that military pensioners from the year 1966 will have the right to receive by concept of aguinaldo, the amount resulting from the application of the rules that in the field of increases for the same, sets the law NAº 12.587, of 23 December 1958, its amendments, amplifiers and concordants.
For those in the law NAº 12.588, of 23 December 1958, its amendments, amplifiers and concordants, the expressed benefit will be calculated in 100% (one hundred percent) of the salary for which the penalty was graduated.
Equally and in the same percentages, the beneficiaries will be liquidated before, the benefits to the activity, are settled by concept of "Lack of vacancy", "Authorized consumption" and "Housing".
ArtAculo 74.-The contributions due to the Civil and School Retirement and Pension Fund at December 31, 1966 shall be compensated by the Executive Branch in accordance with the rules laid down by Chapter II of the law No. 13,241, ofJanuary 1964. Likewise, the Executive Branch will extend until 28 February 1967 the compensation for the obligations resulting from the agreement between the Ministry of Finance and the Meeting of Presidents of Departmental Governments, 16 September 1966.
Autorazase to the Caja de Retirezaciones y Pensiones Civil y Escolares to carry out payment agreements, until 31 July 1967, with the departmental governments, for the employer's contributions, in such a case that they may receive or channel Debt.
ArtAculo 75.-Unclear in the goods taxed by the tax set in the law NAº 12,700of 4 February 1960, sales and entry of semovents in all cases, which shall be taxed at the same percentage on the price of the sale and in its place of origin.
Within the thirty days following the transfer, the seller will be obliged to check the payment of the corresponding tax in the Commission of its Section.
ArtAculo 76.-Agre to the first and second sections of the article 134 of the law NAº 12.802, dated November 30, 1960, the School Promotion Commissions.
ArtAculo 77.-As of the promulgation of this law, all foreign-made paints and accessories that are introduced into the paAs by any vAa should do so by the import rules. normal, you must pay all taxes, surcharges and rights that determine the same.
ArtAculo 78.-They are removed from all laws and decrees concerning "entreport" or transit of goods, paintings and their accessories.
ArtAculo 79.-The jornals to be paid in charge of the Rubro 1.07-01 of Item 4.01 -Secretariat of the Ministry of Finance-will be paid in charge of the Rubro 1.02 of the same Item.
The General Count of the National will perform the corresponding transaction.
ArtAculo 80.-The existence in wineries of the cares in excess of what for domestic use the Executive Branch or any other prohibited product or for whose use in the vinification is required the Prior authorization referred to in article 1Aº of the law NAº 8.190, of 26 December 1927, shall be punishable by an equivalent fine of five to twenty times the value of the product in violation, which shall be determined by the official price of the same or similar and in the event of no be rated, for the current price in place.
The winemaker whose musts will accuse sucrose, will be penalized with a fine of $50.00 (fifty pesos) to $500.00 (five hundred pesos) per liter or fraction of corrected musts.
The products in violation will be seized.
The penalties provided for in the preceding subparagraph shall be applicable in the event of the existence or circulation of any such issue that has not been reported within the time limits and conditions set by the Executive Branch in the regulation, or circulated without delay. the documentation that is set in it.
ArtAculo 81.-FAase in seventy-five litres the maximum natural wine production and in the following percentages mAnnus the performance in pressed caterpillars:
Inks grapes
| 11% unscrubbed caterpillars |
|
| 13% of crawlers with broom and pressed burrs. |
White Grapes
| 8% of unclobked and pressed-edge caterpillars. |
|
| 10% of crawlers with broom and pressed burrs. |
FAase 50% of your weight, the maximum moisture that can contain the pressed tracks and burrs. Any surplus of moisture shall be deducted from the total number of tracks and borres delivered.
The Executive Branch will establish in the regulations the analAttics methods to determine the materials that contain the borras that will be delivered in lAquida form.
When you check the addition of extra substances in the caterpillars and borras, you will be deducted from the total delivered and your sender will be punished with a fine of $500.00 (five hundred pesos) for each kilo or fraction of an extra aggregate. The same penalty shall apply to the distilling plant where it is found that the alcohol obtained does not correspond to the caterpillars received by the proportion which shall lay down the Regulation, without prejudice to the penalties or penalties imposed by the Issuing false certificates.
Every wine maker must deliver the pomace and borras obtained from the wine-making to the licensed distillers, within the deadlines and conditions laid down in the Regulation. The holding of caterpillars and borras outside the distilling plants and the deadlines set by the Executive Branch, will be sanctioned with a fine of $10.00 (ten pesos) per kilo or liter, as applicable, and the forfeiture of the product in violation.
ArtAculo 82.-Before 30 June of each year, all winemakers must present in the General Tax Office, Internal Revenue Office, a sworn statement establishing the quantity of grapes produced and wine obtained, accompanied by the documents certifying the quantity of the caterpillars and borras delivered to the distilling plant, according to what the Reglamentation establishes.
Without prejudice to the provisions in force in this respect, it shall also be considered artificial and subject to the appropriate penalties, any consignment of wine which does not have the backing of pomace and borris in accordance with the percentages laid down in the Previous article.
ArtAculo 83.-FAase in $50.00 (fifty pesos) and $10.00 (ten pesos), respectively, the fines set in the 2Aº and 3Aº of the article 323 of the law NAº 12.804, dated November 30, 1960.
Without prejudice to the benefits accorded to officials by Article 41 of the law NAº 13.320, of 28 December 1964, the commitments that are declared by the Office of Internal Revenue as a result of complaints made as of the validity of this law, shall be awarded to the officials Complainants or apprehensions. In the event of a particular complaint, 50% of the other 50% will be paid to the current officials.
Do the following provisions: article 4Aº of the law NAº 2,856, 17 July 1903; artAculo 2Aº de la law NAº 8,190, dated 26 December 1927 and artAculas 51 and 55 of law No. 13,241 of January 31, 1964.
Entrust to the Internal Revenue Office of the General Tax Directorate, the Comptroller and the enforcement of the sanctions.
The Internal Revenue Office of the General Tax Directorate shall have exclusive competence in the application, comptroller and audit of the rules contained in this article.
ArtAculo 84.-Community, etc.
Room of Sessions of the CA of Senators, in Montevideo, on February 9, 1967.
CA-mplase, acorsese recibo, comunAquese, publáquese e insáltese en el Registro Nacional de Leias y Decretos.
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 Montevideo, Uruguay. Legislative Power. |
