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Frigorifico Nacional. Purchase Cattle. Obligations. Attention. Real Estate Contribution. Imposes Additional Tax. Creation.

Original Language Title: Frigorifico Nacional. Compra Ganado. Obligaciones. Atencion. Contribucion Inmobiliaria. Impuesto Adicional. Creacion.

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Legislative Power/ Eastern Republic of Uruguay
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Law No. 13,562


NATIONAL FRIDGE


AN ADDITIONAL TAX ON THE REAL ESTATE CONTRIBUTION OF RURAL REAL ESTATE IS CREATED TO MEET THE OBLIGATIONS ARISING FROM THE PURCHASE OF LIVESTOCK.


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

DECREE:


Article 1 °.
The owners of rural real estate, excluding those of the department of Montevideo, will pay for the years 1966 to 1969 inclusive, an additional tax on the Real Estate Contribution. The rate to be calculated on the total national capacity value of such goods, in force for the year 1966, updated by factor 5, shall be 1% (1%) per year when the goods do not exceed $50,000.00 (seven hundred and fifty thousand pesos), and 1 l/2% (one and a half per cent) per year when it exceeds that figure.

Article 2 °.
The production of this national tax will be used to meet the obligations of the National Refrigerator from the purchase of livestock.

Article 3 °.
Except for the payment of this tax, those owners whose rural real estate, as a whole, do not exceed $30,000.00 (thirty thousand pesos) of the value of the current for the year 1966.

Article 4 °.
This tax will be paid by taxpayers in conjunction with the Real Estate Contribution for the years 1967 to 1969 inclusive.
The Executive Branch will regulate the opportunity and form payment of this tax for the year 1966.

Article 5 °.
Rural real estate owners who have their property leased, prior to this law, may repeat against the tenants the amount of the paid by concept of the tax created by this law, provided that the price of the lease is not modified for the period of its application.
The repetition shall be effected within the time limits of the income and in proportion to the the manner in which the same is paid.
This repetition may not be effected against tenants whose holdings, as a whole, are included at the extremes which for the exemption of this tax provides for in Article 9 of this Law.

Article 6 °.
The collection of this tax will be in charge of the Impositive General Directorate.

Article 7 °.
The Bank of the Eastern Republic of Uruguay will be able to make advances on account of the production of this tax, which will accrue an interest of 6% (six percent), annual.

The tax established by Article 32 of Law No. 13,420of 2 December 1965 and its amendments shall not apply to this loan.

Article 8 °.
For the purposes set out in Article 2 of this Act, the Ministry of Finance is authorized to use the procedure indicated in Article 4 ° of Law No. 13.123, of 4 April 1963, with respect to the creditors for purchases of livestock from the National Fridge.

Article 9 °.
Commune, etc.


Chamber of Sessions of the Chamber of Senators, in Montevideo, on October 13, 1966.

MARTIN R. ECHEGOYEN,
President.
Luis N. Abdallah,
Secretary.

    MINISTRY OF FINANCE.
      MINISTRY OF INDUSTRIES AND LABOUR.
       MINISTRY OF ANIMAL HUSBANDRY AND AGRICULTURE.

Montevideo, October 26, 1966.



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

By the Council:
HEBER
DARDO ORTIZ
FRANCISCO M. UBILLOS
WILSON FERREIRA ALDUNATE
Modest Moral Burgos
Secretary




línea del pie de página
Montevideo, April 1998. Legislative Power.