for the tax on super rents in Article 75 of Law No. 12.804, of 30
who receive commissions or other remuneration in their capacity as commissions, remasters,
and other trade auxiliaries included in Article 30 (f) of the Act
N ° 12.804, of 30 November 1960, with the text given by this law, shall pay
a 7% (seven percent) tax on such income.
The taxable amount shall be determined by the system of the perceived or the accrual
at the taxpayer's option. The adopted criterion may not be varied without the prior
authorization of the Office to collect, under the conditions laid down by the regulations.
\12 \ They are exempt from this tax for revenue they perceive in their quality
of such, bag brokers, lottery agents and five-als and paper agents
sealing and timbres.
\13 \ (Collector's Office) -- Tax will be collected by the Directorate General
Tax through your offices, in time and form that determines the regulations.
That may establish payments on account of the tax.
\14 \ (Taxpayer Obligations and Administration Powers) -- With
regarding the obligations of the taxpayers and the powers of the Administration,
the provisions contained in Articles 52 and 53 of the Treaty shall apply.
Law No. 12.804 of 30 November 1960 and its Amending.
CORPORATE INCOME TAX
FROM CAPITAL
\15 \ The rates set out in Article 2 ° of Law No. 13.319 of December 28
of 1964, will be fixed at the following percentages:
Paragraph 1-Rents of the Uruguayan source of the legal persons governed by private law
constituted in the country, for the Exercises initiated from 1 January of January
1965: 10 (ten percent).
Point 3: Dividends or distributed utilities, from 1 January 1966,
by private legal entities incorporated in the country: 20% (20%)
percent).
Point 9-Interest of obligations, accrued at 1 January 1966 on the basis of:
28% (twenty-eight percent).
Point 11 -- Rentas de fuente uruguaya de branches, agenciaso estabientos
in the country of legal persons under private law incorporated abroad,
for the Exercises initiated from 1 January 1965: 10% (ten per cent).
Income to be given or credited as of 1 January 1966, by the branch,
agency or establishment in the country, to the parent 20% (twenty percent).
Income from Uruguayan sources of legal persons incorporated abroad
not acting through branch, agency or establishment in the country, obtained
as of January 1, 1966: 33% (thirty-three percent).
The provisions laid down in points 7, 8 and 12 shall be governed by the amendments
of fees set out in this Article.
\16 \ Except for retention of obligations or debentures with
nominative character, issued by national industrial companies and provided that
the total amount of emissions does not exceed 50% (fifty percent) of the capital
integrated. In this case the income to be paid or credited will be incorporated in
the category of income tax to be paid to your income tax
beneficiaries, and without prejudice to the application of the relevant rules on individualisation.
TAXES ON INCOME FROM INDUSTRY
And TRADE
\17 \ Declare that the expression agricultural producers contained in the article
102 of the law number 12.804 of 30 November 1960 and its amendments
to both natural persons and legal persons, civil societies, aparceries
and any other legal form to be adopted for agricultural exploitation.
\18 \ Substitute Article 106 of Law No. 12.804 of 30 November 1960
incorporated by Article 9 ° of Law No 13,032 of 7 December 1961, by
the following:
" Article 106.-(Settlement and payment) -- The tax will be settled annually on
net income obtained in the financial year.
The payment shall be made on the dates and conditions established by the Executive Branch,
advances may be required in the case of the initiation of activities or in the
during the calendar year in which the economic year is closed taxed by the tax.
\19 \ Rule 107 of Law No 12.804 of 30 November 1960 and
your modifications.
\20 \ In the year 1966 the tax for the net income of the Exercises will be paid
closed during the year 1965 and those corresponding to the closed Exercises
in 1966 in accordance with the deadlines set by the Executive Branch. Must elapse
a minimum period of six months between the two payments, with the authority
to grant special deadlines for the payment of these debits.
MISCELLANEOUS PROVISIONS OF TAXES
TO THE RENTA
\21 \ Rule 81 of Law No. 13,349 of July 29, 1965.
The amendments laid down in Article 1 (1) of Law No 13.319 of 28 May
December 1964, will begin to govern in the following way:
(a) For the income tax of natural persons, as from 1 January
of 1965, with the exception of the rules regarding retentions, to investments of the
Agricultural category, and the category Industry and Commerce. For this category
the modifications will govern for the Exercises in progress or initiated to 23 January
of 1965. The withholding tax will apply from 23 January 1965 and the rules on
investments of the Agrarian category will have the validity that establishes the
law.
b) For tax on financial activities and super-rents, the changes
will govern for the ongoing Exercises on January 23, 1965.
The provisions of this Article shall be without prejudice to any amendments
in this law.
\22 \ Create for a single time an additional 50% (fifty percent) on the
income tax on natural persons, which was settled by the year
1964.
The Executive Branch shall regulate the form and conditions of payment of this additional,
being obligated to pay the same, taxpayers and tax officials
or their successors in a universal title.
SALES AND TRANSACTION TAX
\23 \ Replaced the Incisos 1 ° and 2 ° of Article 10 of Law No. 13,319 of 28
December 1964, for the following:
Point 1.-(Rates)-Raise to 10% (10%) the value of the tax
Sales and Transactions created by article 2 ° of law number 10,054, 30 of
September 1941. "
Paragraph 2.-(Graph) Industry-The tax industry will pay the tax to the
sales and transactions on the total of your income from taxed sales or services,
deducted purchases made from paper, cardboard, cardboard, and ink
employed in the manufacture of taxed articles, without prejudice to deductions
corresponding to purchases of goods taxed by the tax, purchased
to be sold in the same state. "
\24 \ From 1 January 1967 sales tax and transactions will be taxed
sales made by importers, manufacturers, producers and wholesalers,
being understood by the latter to merchants whose sales are made to intermediaries
under different retail conditions.
Established the status of importer, manufacturer, producer or wholesale trader,
the tax will tax all the sales made by taxpayers, even if
are goods or goods purchased in the same state in which they are sold
or sales to detail.
To determine the taxable amount will be deducted the purchases of taxed goods
by the tax, acquired in the domestic market to be resold in the same
status on which they were acquired.
The Executive Branch may exclude importers from the value added regime,
wholesale manufacturers, producers and traders, whose main volume of transactions
constitutes the retail sale of goods acquired in the same state in
that are alienated. In these cases the tax will be settled on the volume of the
sales of the goods imported, manufactured or manufactured.
\25 \ Sales of raw materials and items will be exempt from this tax
finished used in the manufacture of products that are exported, of a nature
not traditional. In case of non-export, the last buyer of the
concerning raw materials and articles, will be jointly responsible for the tax
to the sales that would have been paid to the sellers of these materials
premiums and articles.
The Executive Branch shall regulate this provision. The tax shall be entered
unless sufficient assurance is given in the way in which the regulation is established.
Consignations or warranties will be returned or released after export has been tested.
\26 \ Set the obligation to document sales taxed with the tax
to Sales and Transactions and the Tax on Brutal Entries, on invoices and ballots
which must clearly set the value and date of the operation. When the
turn or nature of the activities makes it impossible for the Office to judge,
billing or detailed documentation, you can accept or set up systems
replacement for the documentation of the operations.
Failure to comply with the provisions of this Article will set up fraud, except
test to the contrary.
\27 \ Authorize the Executive Branch to make periodic draws between the holders
of invoices and ballots documenting sales transactions, which must be
to be previously intervened or controlled by the Administration. These draws
may not exceed one in the month and the regimen and form of the same will be determined
by regulation.
For the purposes of the foregoing paragraph, the Executive Branch shall be authorised
to invest annually up to 1% (one percent) of the tax produced
to Sales and Transactions, Brutas and Seals, in advertising, organization
and cash prizes to be awarded, as a result of the sweepstakes scheme that
establishes, not being able to be used for personal rewards.
\28 \ Substitute Article 39 of Law No. 13,241 of 31 January 1964, by
the following:
" Article 39.-Create a tax of $600.00 (six hundred pesos) per unit, which
will tax the import of TV image tubes and fit glass bulbs
for further processing in television image tubes, whichever is the case,
in both cases, their processing status, whether they are introduced separately,
integrating a television apparatus, or in conjunction with other parts thereof.
The tribute will be paid by the importer or who introduces the goods to the country, in
prior to customs clearance.
Equal pay shall pay for the manufacture or assembly of such bulbs in which case the tax
shall be paid by the manufacturer or shipowner in the month following that of its placing on the market,
whatever the state of your marketing, whatever your state of processing
and whether it is marketed separately, integrating a television or
together with other parts of it.
The manufacture of television image tubes and pipes and the importation of goods shall be exempt
by the industrial of the clean bulbs and/or their parts for such manufacture, when
are intended for import.
In this case, the tax shall be entered unless there is sufficient guarantee in the
shape to set the rules; the consignations or guarantees will be released
once the export is documented. "
TAX ON AGRICULTURAL TRANSACTIONS
\29 \ Set at 6% (six percent) the rate of the Agricultural Transaction Tax
established by Article 311 of Law No 12.804 of 30 November 1960,
as amended by Article 28 of Law No. 12.9967 of 28 November 1961.
From 1 January 1966, the production of the said tax will be allocated 1/3
to Rentas General and 2/3 to the Rural Workers Fund, from the Retirement Fund
and Pensions of Rural and Domestic Workers and Pensions to Old Age, the
that you can have up to 2% (two percent) of that part of that produced to your
favor, for collection and audit expenses.
\30 \ Add to the tax exonerations of the Agricultural Transactions,
established by Article 311 of Law No 12.804 of 30 November 1960,
in the text set out in Article 28 of Law No. 12.996 of 28 November
of 1961, the following:
4. Products intended for industrialisation or processing for the supply
of services of their turn, by hotels, restaurants, confectionery, fiamberias and rotisserias.
(5) Small producers or processors of agricultural products involved
directly in the industrial process, in the form and conditions determined by the
Executive power.
TAX ON GROSS ENTRIES
\31 \ Replace Article 63 (K) (K) of Law No. 1.3241, January 31
of 1964, incorporated by Article 75 of Law No. 13,349 of 29 July 1965,
for the following:
"K) Sales of agricultural products in their natural state".
SINGLE TAX ON BANKING ACTIVITY
\32 \ Create a 5 o/oo (five per thousand) monthly tax, which will tax all classes
of loans and guarantees, to be settled on the averages that shed the balance sheets
of decaying balances, which those responsible for paying the tax will have to present
for such purposes in the Collector's Office.
\33 \ This tax will be taxable:
a) The Official and Private Banks.
b) The Bank Houses.
c) Popular Boxes, and
(d) Financial Societies.
\34 \ Only the following operations will be exempt from this tax:
(a) Loans and guarantees granted to official bodies including the
integrating the social security system, with the exception of those who do
holdings of industrial or commercial character.
(b) Interbank transactions.
(c) the guarantees given to national agencies for the dispatch of goods;
and the credits to be documented for international trade operations
as long as they are not negotiated.
(d) Operations with institutions covered by Decree Law No 10,384, of
13 February 1943, Article 1 (a), (b) and (c).
(e) Loans with a mortgage or loan guarantee by the Mortgage Bank
of Uruguay, the State Insurance Bank, the Bank of the Eastern Republic of
Uruguay and the National Postal Savings Fund.
(f) Operations with the institutions referred to in Article 69 of the Constitution
of the Republic.
(g) guarantees to be granted to third parties to official bodies for invitations to tender
public.
(h) The loans and guarantees granted to or awarded to the undertakings included
in Article 259 of Law No 13,320 of 28 December 1964, as amended by
Article 86 of Law No 13.349 of 29 July 1965 for the purposes of the
of his spin.
(i) The loans and guarantees granted to or awarded to the undertakings included
in Article 45 (1) of Law No 13.319 of 28 December 1964,
as amended by Article 79 of Law No 13.349 of 29 July 1965 on the
operations of your spin.
(j) Loans and guarantees relating to international trade operations;
when those responsible for the payment of the tax act as mere intermediaries
for being Uruguay the financial plaza for which the transactions are cured
commercial.
(k) Loans granted by the Bank of the Eastern Republic of Uruguay by
debt consolidation operations established by law N ° 13,141, 4 of
July 1963.
(l) Loans and guarantees granted or granted to private law entities
or public for the exclusive purpose of addressing the integration of national resources
of investments for projects of national investment resources for projects
of development as provided for in Article 48 of Law No 13.319, of
December 28, 1964.
(m) Loans and guarantees granted or granted to finance operations
export of non-traditional products.
\35 \ This tax will be collected by the Directorate General Imposito-Office
Internal Revenue-and settled monthly in the form and conditions you establish
the regulations.
The collection office may provide relief from the amount of the tax determined by the
decadal states on the basis of the sum of each of the transactions
taxed.
\36 \ Derogse the tax established by the following legal provisions,
your modifications and concordant:
(a) Decree-Law No 10,183 of 1 July 1942, Article 26; Law No 12.431, of
30 November 1957, Article 3 °; Law No 12.488 of 2 January 1958, Article 3
1 ° (E); Law No 12.006 of 6 October 1953, Article 7 ° and Law No 12.233,
of October 28, 1955, article 2 °.
B) Law No 12.761 of 23 August 1960, Articles 149 and 153 inclusive.
(c) Law No 13.319 of 28 December 1964, Articles 13 and 40 and Articles 16 and
17 of Law No. 12.906 of 28 November 1961.
D) Law No. 12.804 of 30 November 1960, Article 192 and 201.
(e) Law No 13.241 of 31 January 1964, Article 71 to 78 and Article 11 of the Law
N ° 13.319, dated December 28, 1964.
F) Law No 12.527 of 18 September 1958, Article 2 °; Law No 12.671 of 17
December 1959, Article 3 °; Law N ° 12.706, of 9 April 1960, article
8 ° and Law No. 13,312 of 16 December 1964, Article 5 (a).
(g) Law No 13.241 of 31 January 1964, Article 36 (i).
\37 \ The documentation of the operations taxed by the tax created by the
article 32 of this law is exempt from the stamp duty.
\38 \ In case of loans and guarantees granted in foreign currency, for the determination
of the taxable amount, the respective balances of the decaying balance sheets will be converted
a national currency at the exchange rate prevailing at the date of those balance sheets in the form
and conditions to be set by regulation.
\39 \ Regarding sanctions, violations and procedures, for the purposes of this
tax shall be governed by Title XXII of Law No 12.804 of 30 November 1960 and
Article 31 of Law No 13.319 of 28 December 1964 and amending provisions
and concordant.
\40 \ The provisions regarding the tax created by Article 32 of this
law, will govern from 1 ° January 1966.
\41 \ The production of this tax will be dumped by the Internal Revenue Office
to General Rentas after deduction of the following monthly items to be
paid directly by the Collector's Office:
A) $7:000,000.00 (seven million pesos) for the Fund for the Regularization of Liabilities
for Exercise 1966. In the following exercises this contribution will be increased in
proportion to the increase in the tax yield created by this law.
B) $1:500,000.00 (one million five hundred thousand pesos) for the Compensation Fund
by Deoccupation of the Refrigeration Industry, and
C) $1:000,000.00 (one million pesos) for the Electoral Court to cover expenses
electoral and civic registration. The funds of this affectation will be deposited
at the Banco de la República Oriental del Uruguay in a special account to the order
joint of the Ministry of Finance and the Electoral Court.
\42 \ In the affidavits for the first half of 1966, which
present those responsible for the payment of the tax, a bonus will be applied
15% (fifteen percent) on the amount of the tax to be paid.
\43 \ The Department of Mission of the Bank of the Eastern Republic of Uruguay will fix
within sixty days of this law, the maximum interest rate of
the operations performed by the institutions it controls, according to the article
18, point (a) numeral 2), of Law No 9.803 of 2 January 1939, in its wording
given by Article 1 of Law No 13,242 of 20 February 1964 and Article 1 (1) of the Treaty
5 ° of Law No 13.330 of 30 April 1965.
\44 \ The provisions of Article 33 of this Law are without prejudice to the provisions of this Law.
in Article 16 of Law No. 13,330 of 30 April 1965.
\45 \ The natural or legal persons authorized to operate instead, except
those mentioned in article 33 of this law, will pay a tax of $2,000.00
(two thousand pesos) monthly.
This tax will be collected by the Directorate General Imposito in the form and conditions
to be established in the regulations.
INTERNAL TAX
\46 \ Create a Fund to cover acquisition and operating expenses
of the mobile equipment in charge of the Internal Revenue Office, which will be administered
by the Ministry of Finance.
The Fund will be integrated with a contribution of $0.05 (five cents) for each
10 kilos of grapes harvested for vinification and will be paid by the winegrower by means of
stamps to be applied in the effective harvest declarations.
\47 \ Without prejudice to the intervention of products or effects on infringement, you may have
to the Internal Revenue Office of the Directorate General Imposito, to proceed
to the intervention of the existing wine consignments in the winery
samples would have been extracted, until the analysis of the samples was carried out.
If the Analysis is not carried out within the five-day term from the date of
to extract the samples, at the request of the party and without any other procedure, the aforementioned
Office shall have the cessation of intervention, without prejudice to subsequent adoption
the measures that correspond according to the results of the chemical analysis.
check the existence of artificial wines and for any cause is not possible
make cash the product comiso, its holder, owner or consignee must
pay in replacement of the comiso the value of the wine, which will be calculated at the current price
in square for natural common wines. All this without prejudice to other sanctions
which correspond.
EXTRAORDINARY TAX AT THE HIGHEST VALUE
OF AGRICULTURAL PRODUCTION
\48 \ Create a 10% (ten percent) tax for a single time that will tax the
gross income of those who were holding holdings on 31 October 1965
agriculture.
\49 \ For the purposes of this tax are considered holders of agricultural holdings
to the occupants of rural pregod to any title.
In tax it shall be due even if the building is not the subject of effective exploitation,
in the form and conditions governing the executive branch.
\50 \ The gross gross income will be determined by estimating a productivity of 6 kilograms
of wool per hectare.
\51 \ The Executive Power will set the value of the compute wool for the calculation of
productivity, according to the prices prevailing at the level of the establishment
producer in November 1965.
\52 \ The physical persons who occupy the tax will be exempt from the tax
a surface of less than 500 hectares.
For these purposes, the areas occupied by natural persons and persons shall be added to the
which correspond proportionally to their shares in personal companies,
parks and condos.
The conjugues who live together will have to add their own property, the ganancials
and those whose occupation is made to any title, in a single settlement,
and with deduction of the non-taxable minimum of 500 hectares.
\53 \ The tax will be collected by the Directorate General Impositive in the form
and conditions to be set by the regulations, the provisions being applied by the
Article 62 of Law No 12.804 of 30 November 1960 and its amending and
3 ° of Law No 13.142 of 4 July 1963 and its amendments.
EXTRAORDINARY INCOME TAX FOR THE
EXPORT AND MARKETING OF LANAS
\54 \ The natural or legal persons exporting dirty, washed or combed wool
or boat trawlers, will pay a tax for only 10% (ten per cent)
on the net income that they obtain in the current financial year on 18 October 1965,
derived from the export and marketing of wool made in that Exercise.
\55 \ Net income will be determined in accordance with the rules governing the tax
to the income of Industry and Commerce. For the purposes of this tax, income
for exports of wool shall not be less than the official settlement value
of the currencies generated by the export.
\56 \ The exemption provided for in subparagraph (b) shall not be governed by this tax.
Article 25 of Law No 12.804 of 30 November 1960, with the text given by
Article 1 of Law No 13.319 of 28 December 1964.
\57 \ The tax will be collected by the Directorate General Impositivo en la forma
and conditions to be established by the regulations, the provisions being applied
by Article 62 of Law No 12.804 of 30 November 10960 and its amendments,
and by Article 3 of Law No 13,142 of 4 July 1963 and its amendments.
UNIFIED TRIBUTE
\58 \ Modify Article 39 of Law No. 13,319 of 28 December 1964,
the one that will be written in the following form:
" Article 39.-(Unified Tribute) -- Commercial, industrial activities
and the like and in general any other business that constitutes buy-to-sell,
change or other form of disposal of goods or services, or of intermediation in
the same, whatever form it takes, whose gross receipts
do not exceed $1:000,000.00 (one million pesos) annually, they will pay a tribute of up to
pesos 125,000.00 (one hundred and twenty-five thousand pesos) per year that will comprise what you are
corresponds to Special Patents, Sales and Transactions, Rentas
of Industry and Commerce, Inputs Brutas, of Seals to spot sales and
Licenses for the sale of bottled fermented beverages.
Within the limits set in the preceding paragraph, the amount of the tax
will be regulated according to fictos that for each spin or activity will establish the regulations
considering the amount of sales, capital applied, number of dependents, or
other indexes of similar nature. The amount of sale or gross proceeds may be
to be determined by the other indexes mentioned above.
The executive branch will adjust annual gross revenue amounts every two years.
as referred to in the first paragraph of this article, according to the provisions
established by Article 41 of Law No 12.804 of 30 November 1960
and its modifiers.
From the application of the provisions of the previous paragraph, the maximum amount
of the tribute will increase in the same proportion as $1:000,000.00 (one million pesos)
have with the new amount set by the Executive Branch.
The arrangements laid down in this Article shall not apply to companies
anonymous, the in comandita by shares and the importers.
The tribute will be paid in time and form that will establish the regulation.
Article 67 of Law No 13.241 of the European Parliament and of the Council
January 31, 1964 ".
\59 \ The modifications set out in the previous article to the Unified Tribute
will begin to rule on January 1, 1966.
PROPERTY SURCHARGE
Article 4 (c) of Law No 13.319 of the European Parliament and of the Council of 28 December
of 1964 and restore the validity of Article 162 (C) of Law No 12.804,
of 30 November 1960, in the text set out in Article 15 of Law No 13,032,
of 7 December 1961, which is amended as follows:
" C) Dealing with first promises regarding solar located in balneary areas
or tourism, the capacity to be considered for the prompt seller, will be the one that
had previously ruled the fractionation and urbanization of that area. "
\61 \ Rule 76 of Law No. 13,349 of 29 July 1965, re-establishing
the validity of the scheme provided for in Article 180, paragraph 5 of Law No 12.804,
of November 30, 1960.
\62 \ Declare that the tax exemption established by Article 79 of the
Law Nº 13.349, dated July 29, 1965, reaches contracts and other documents
to be extended on the occasion of the sale of Books.
RIGHTS OF RECORDS
\63 \ Declare that the tax rate doubling provided by the article
43 of the Law No 13.319 of 28 December 1964 also reaches those envisaged
in points (1), (B), (C) and (E) of Article 59 of Law No 12,367 of 8
of January 1957.
\64 \ (Register of Powers) -- Duplicate the rights provided in the articles
12 of Law No 11.587 of 16 October 1950 and 59, paragraph 6, paragraph A),
(b) and (c) of Law No 12.367 of 8 January 1957.
The protocols for the Powers Records are set at $10.00
(ten pesos) for each taken examined.
\65 \ Increase to 15 days from the next to the time the deadline is granted
set out in Article 4 (2) of Law No 2,627 of 28 March 1900; and amend
point 2 of the same Article, which shall be worded as follows:
"The registration of the off-term document will pay double the rights."
\66 \ The Powers Letters referred to in Article 221 (5) of the Law No.
12.804, dated November 30, 1960, will be exempt from registration.
\67 \ Please modify the relevant article 153 of Law No. 12.804 of November 30
of 1960, in its wording given by Article 10 of Law No. 13,032 of 7 December
of 1961, as follows:
" Each Domain Transfer Registry will receive registration fees.
of the Certificate of Succession of Succession Autos on 2 or/oo (two per thousand) calculated
on the "taxable value" of the buildings that generate the registration in the Register
respective. This registration will not be taxed by any tax. "
INHERITANCE TAX
\68 \ Substitute Article 145 of Law No. 12.804, of November 30, 2008.
1960, in its wording given by Article 10 of Law No 13,032 of 7 December
of 1961, by the following:
" Article 145.-(Impeachment of the Aavalo) -- While the General Directorate of Catastro
and Administration of National Furniture has not complied with the task that
assigns Title XIV of this law, both the Fiscal Ministry and the interested parties.
in succession, they may manifest their disagreement with the "taxable value" obtained
by application of the rules set out in the previous articles. If they do,
will be what the General Directorate of Catastro and Administration will determine to the effect
of National Infurniture as "taxable value" at the time of the legal opening of
the succession, who shall have a maximum of 30 days to be issued. "
\69 \ Conjointly with the communication of the liquidation of the inheritance tax,
the competent court will send to the Directorate General Imposito copy of the relationship
affidavit of assets, rights and obligations, or the solemn inventory of the succession,
with determination of their respective tax values.
IMPORT TAX
\70 \ Create a tax of 15% (fifteen percent) that will tax imports
of all kinds of goods, goods, goods and goods, except as provided
for the following items.
\71 \ This tax will be levied by the National Customs and calculated
on the actual CIF value or, whichever is greater, the corresponding exchange rate,
or in the way you set the regulations.
The amount on which this tax will be imposed will be established by the Bank of the Republic
Oriental of Uruguay in each customs clearance of dispatch.
\72 \ The percentage of taxation will be reduced:
(a) 8% (8%) for imports of raw materials and materials
to be used for industries considered to be of national interest.
The Executive Branch will determine the payroll of industries and products they will pay
rates 8% (eight percent), accounting for the General Assembly.
b) 1 1/2% (one and a half percent) for imports of:
1) arillera;
2) refined, unrefined and crude sugar;
3) non-torrid grain coffee;
4) Fuels and lubricants;
5) pharina;
6) fertilizers and raw materials for processing;
7) Sisal thread;
8) books, newspapers, journals and similar publications of a scientific nature;
9. products intended to prevent and combat diseases or pests affecting
to animal husbandry and agriculture, and raw materials intended for processing;
10) tabacos to elaborate;
11) non-conditioned for sale in detail;
12. prepared and canted matt yerba;
13) seed for sowing to be determined by the Executive Branch;
14) pedigree players, except for race horses.
\73 \ The Executive Branch by decree will be able to grant exonerations to merchandise,
items, goods and products taxed by the tax on in-form imports
temporary and giving account to the General Assembly.
\74 \ Temporary admission introductions are exempt from payment of tax
to imports created by this law.
\75 \ Without prejudice to current tax exemptions with conditioning
of destination, will be exonerated of this tax, the drugs of human use and
raw materials and products intended for processing. The determining destination
of this exoneration and the current ones, they will not be able to be altered under penalty of
the infringement provided for in Article 251, as follows and concordant with the law N °
13.318, dated December 28, 1964.
\76 \ A 40% (forty per cent) bonifation will be applied to this tax for
those situations provided by the laws in force at the date of enactment
of this law, which will set tax exemptions of 6 percent (six percent) to
transfers abroad (Article 6 of Law No 11,924 of 27 March 1997).
1953). The goods, articles, or goods shall not be included in this bonifation.
products and goods listed in article 72 of this law.
\77 \ The bonuses and exemptions set out in Article 31 of the Law No.
12.276, of 10 February 1956, extend to the tax on imports created
for the preceding articles.
\78 \ Rigen for tax releases established by virtue of this tax
of international conventions.
\79 \ Derogse the following taxes:
(a) transfers abroad, established by Article 6 of Law No 11,924;
of March 27, 1953.
B) Transfer from and to the outside of 2 o/oo (two per thousand), created by law
N ° 7.510, of September 15, 1922 and Amending (Article 199 of the Law No.
12.804, dated November 30, 1960).
C) To import authorizations of 3 1/2 o/oo (three and a half per thousand)
by Article 4 ° of Law No 10,107 of 26 December 1941 and amending
(Article 357 of Law No. 12.804 of 30 November 1960).
D) From 5 o/oo (five per thousand) to import complaints, created by the article
3 ° of Law No. 13,053 of 10 May 1962.
E) From 5 o/oo (five per thousand) to import complaints, created by the article
5 ° of Law No 13.118 of 31 October 1962; and
F) From 1% (one percent) to the sale of foreign currency created by the article
59 of Law No. 13.319 of 28 December 1964.
\80 \ Import complaints submitted prior to the effective date
of this law, shall pay the taxes referred to in paragraphs (A), (B) and (F) of the
previous article, not governing for those dispatches, the present tax on imports.
For such purposes, the Bank of the Eastern Republic of Uruguay will establish in the respective
import permissions the date of the complaint.
\81 \ In the import operations of all kinds of goods, items,
products and goods, which are documented by letters, will be exempt
of the levy as laid down in Articles 196, 197 and 198 of Law No 12.804, of 30 June
November 1960.
\82 \ The production of this tax will be dumped on General Rentas, after deduction
of the following monthly items, which will be directly paid by the Office
collector.
A) National Institute of Economic Housing, 6 1/2% (six and a half percent).
B) Industry and Commerce Retirement and Pensions Box 4% (four percent).
C) Banco de la República Oriental del Uruguay, 10% (ten percent).
This item for the Bank of the Eastern Republic of Uruguay will cease once
has reached an amount of $220:000,000.00 (two hundred and twenty million pesos).
\83 \ Target the 2 o/oo (two per thousand) of the " Single to the
Banking Activity ", and" Imports ", created by this law, to attend
the acquisition, leasing and maintenance and maintenance of machines and equipment
necessary for the collection and the comptroller of taxes.
The collecting offices shall deposit the production of this affectation into an account
special to be administered by the Ministry of Finance.
CUSTOMS
\84 \ Repeal article 4 ° of law number 7,623, dated September 19, 1923.
\85 \ (Packages Mobilization) -- Elevate to $6.00 (six pesos) rate " Mobilization
of packages for dispatches " established by Article 78 (E) of the Law
N ° 7,819 of 7 February 1925, as amended by Article 7 ° of Law No 9,291,
of 2 March 1934 and Article 81 of Law No 11,490 of 18 September 1950.
\86 \ (Analysis Rate) -- Substitute Article 1 ° of Law No. 5,426, of 27
of May 1916, as amended by Article 14 of Law No. 11,924 of 27 March
from 1953, by the following:
$
---
A) Vines and fermented beverages, imported
in helmets, for every two thousand (2000)
litres or fraction ..................... 250.00
The same nationals ................. 25.00
B) Wine and fermented beverages, imported
in bottles, for every fifty (50) ca
jones or fraction ...................... 250.00
the same nationals ................. 25.00
C) Alcoholic beverages or not, in helmets,
per thousand (1000) litres or fraction. 250.00
D) Alcoholic beverages or not, in bottles,
for every fifty (50) drawers or frac
tion .................................. 250.00
E) Alcohol, per ten thousand (10,000) li
tros or fraction ....................... 250.00
F) Food substances in general, by
every two thousand (2,000) kgs. or fraction .. 50.00
G) Woven in general for use to be re
wants the percentage of fibers, per
each drawer ............................ 150.00
H) All commercial or industrial products
that when entering requires to be anali
, except those included in the
fa of raw materials, for every two thousand
(2000) kilograms or fraction .......... 250.00
I) Products of the pri tariff
more that need to be analyzed, by
every two thousand (2,000) kilograms or frac
tion .................................. 50.00
J) Inspection of goods for stable
cer the state of the fault to the efec
Cough of the auction, for each class of merch
deria ................................. 250.00
K) By quantitative analysis of which
any class requested by the particu
s, for each determination ......... 250.00
L) By the duplicates of the certificates
issued by interested parties 100.00
M) Any Anali rectification order
sis that will result in the same result as the
primitive analysis .................... 500.00
An analysis of each composition shall be carried out on the imported products.
different and for each class of packaging.
For national wines, an analysis shall be carried out for each different type ".
\87 \ Exonerase from paying the analysis tribute to drugs and chemicals
of a different nature to be used for the manufacture of medicinal products for human use.
\88 \ The procurement vouchers auctioned by the Directorate
National Customs, in a situation of abandonment or lag, or auctioned by application
of Article 283 of Law No 13.318 of 28 December 1964 shall contain the
specifications that best individualize the merchandise.
If such goods are purchased by a trader, they shall be presumed to be placed on the market
of a maximum of three months.
The above will also apply in the case of vouchers
of procurement of goods resulting from the award of commitments or deliveries
as provided for in Article 283 of the Law No. 13,318 of 218 December
of 1964.
\89 \ When Smuggling Exists -- Item 253 and Next
of Law No. 13,318 of 28 November 1964 -- the infringer must pay the double
of the import surcharge applicable in accordance with the provisions of the Article
2 ° of Law No 12.670 of 17 December 1959, without prejudice to the penalties
i) criminal proceedings, the fees and fines to be provided and the taxes
must pay the infringer according to the provisions in force.
In the situation provided for in Article 256 of Law No 13.318 of 28 December
of 1964, the Court, a receptory or secretariat of the Customs Contentious, acting,
must have the sale in public auction of the seized merchandise.
The National Directorate of Customs will take the necessary steps, for the purposes of
organize a regime of periodic auction of the merchandise seized for infringement
customs.
TAX ADMINISTRATION
\90 \ (intervention) -- The General Direction of Impositive in all cases in which
a taxpayer's debt, exceed or total twelve months of tax arrears
settlement and monthly payment, or complete two years of settlement tax due
and annual payment may apply for the intervention.
Same procedure may be used in cases where the taxpayer has agreed
with the Administration Payment regimes or consolidated taxes, and be overdue
in the payment of more than six installments in its obligations for such a concept.
The Ministry of Finance shall decide on the intervention requested and if so
will designate an official of its dependency as an intervention
technical-professional.
The cessation of the intervention may be requested by the taxpayer to the Ministry
of the Treasury, proving to have regularized its situation with the General Directorate.
\91 \ (Interventor's Faculties and Commits) -- The designated Interventor will be the
only person authorized to dispose of the firm's funds movements
coming, and their duties shall be, in their order, the following:
1 -- Caring for taxpayer income to be realized in the Funds or Accounts
Banks that correspond.
2 -- To provide for the regular payment of the taxes due and the quotas that are
agreed with the Tax Administration or who are convinced, taking care that
such concepts are regularly met with tax obligations.
3 -- Authorizing current payments by companies for operations and expenses
his spin.
4 -- Report to the Ministry of Finance in those cases where the situation of
taxpayer does not make it possible to regulate its tax obligations,
advising possible solutions.
\92 \ (Closing of Establishments) -- The Impositive General Directorate may sanction
with the closure of the establishment for up to ninety days to the business owners
that do not exhibit the corresponding Certificate of Vigency, prescribed by the article
9 ° of law number 13.032 of 7 December 1961 or constancy of payment of the
Unified tribute or credit for having received the facility.
\93 \ (Guarantees) -- Administration may apply for the warranty constitution
sufficient in respect of certain tax credits whose debit is outstanding.
\94 \ (Precautionary Measures) -- Amend Article 377 of Law No. 12.804,
30 November 1960, which will be worded as follows:
" Article 377.-The Administration may request abduction or preventive seizure,
in all cases where there is a risk for the perception of tax credits
determined, whose debit is pending.
This procedure may be initiated by a decision based on the Office
respective collector, even without prior notification to the settlement taxpayer
practiced.
The application shall be accompanied by the administrative file serving as a basis
to the management, or testimony of it. The Judge will rule considering the circumstances
of the case, being able to require additional information, without giving a view to the taxpayer.
It will also fix the term during which the decreed measures will be maintained,
in which it may be extended when it is insufficient for non-imputable causes
to the administration. In order to decree the preventive embargo, no caution will be required. "
\95 \ Taxpayers of the tax collected by the Directorate General
applying to the collecting offices for payment facility schemes
the same, you will have to subscribe the corresponding documents for the tax debits
plus surcharges, interest and other penalties for late payment.
These documents shall be enforceable and shall not exceed one hundred and eighty
days. For the purposes of ensuring the total of the tax liability subject to facilities,
the taxpayer will deposit documents to the receivables that they have in the portfolio, subscribed
in your favor by merchants and corresponding to effective operations of the normal spin
of their trade.
Regulations shall lay down rules and procedures governing deposits
of the documents in warranty as well as the release of the same.
\96 \ The Ministry of Finance will be able to discount the documents referred to in the article
previous in the Bank of the Bank of the Eastern Republic of Uruguay
being on behalf of the tax debtor the totality of interest, commissions and expenses
generated by such discounts.
\97 \ The national tax payers, their surcharges and interest
welcome the benefits of this law and file documents in warranty that do not comply
with all the requirements required by Article 95, they will be sanctioned
by the Office of the Collector, prior to the checks of the case, with fines of up to
ten times the amount of the document in violation.
\98 \ If the rediscounted documents are not paid in time, the Office may
initiate the judicial action against any of the signatories of the same, preserving
in addition in all cases, the privileges of the tax obligation
against the debtor originating from the tribute and its supplements. It may also
effective action against documents deposited with collateral.
TAX ON THE DISPOSAL OF VEHICLES
\99 \ Graven the disposal, total or partial, of automobiles, vans, pick-up,
chassis with cab or guard for the driver, vans, micro-buses, buses,
trucks and the like with a 2% (two percent) tax on the sale price
or the ficto, whichever is the greater. This tax will be paid by halves between the
contracting parties, the acquirer being responsible for its entirety.
\100 \ The disposal of vehicles taxed by this law will have no effect
the parties or third parties if the registration of the respective document is not included
in the Register that will have the effect of the Directorate General Imposito.
The owner shall be presumed to be in such a condition in that Register, except
test to the contrary.
\101 \ The Executive Branch will establish annually the fictions for which
the tribute will be calculated, taking into account the vehicle characteristics and the
assessment tables for insurance to be set by the State Insurance Bank.
\102 \ They will be exempt from this tribute:
1 °The first disposal carried out by importers, manufacturers or shipowners
or their representatives.
2. The enajenations carried out by the mode of succession.
3. Donations made to public bodies.
\103 \ The executive branch, by resolution, may decree exonerations of
enajenations made by or in favor of civil institutions that do not pursue ends
for profit and in cases of raffles or raffles for obtaining funds intended for purposes
cultural, social, sporting and charitable.
\104 \ The violations of this law will be sanctioned according to the article
375 of Law No. 12.804 of 30 November 1960.
\105 \ Of this tax will be 50% (fifty percent)
to the Pension and Retirement Fund of University Professionals and the rest
to General Rentas.
BANK OF THE EAST REPUBLIC
DEL URUGUAY
\106 \ Extend the " Internal National Debt 5% of 1960. String "A", in the sum of
$50:000,000.00 (fifty million pesos) to increase capital
for Industrial Enablement Credit referred to in Article 8 ° of the Law
N ° 11,053, dated 23 January 1948.
\107 \ Substitute Article 3 of Law No. 11,053 of 23 January 1948, by
the following:
" Article 3.-The amount of the loans to each firm or undertaking may not exceed
the $50,000.00 (fifty thousand pesos) national currency, being able to expand to $100,000.00
(one hundred thousand pesos) national currency, if the exploitation prospered and the client demonstrates
conditions for the activity to which you are engaged. The maximums set before
may be updated by the Bank of the Eastern Republic of Uruguay when the
consider appropriate, and should be based on the effect on the cost indices elaborated
by that same Institution or any other of official origin. The appropriations shall be
awarded whenever the Bank of the Eastern Republic of Uruguay considers it successful
and useful for the national economy, the plans submitted by the applicants and
as long as they do not have enough capital and cannot use others
credit sources. "
COIN MINTING
\108 \ Amend Law No. 13,278 of 10 September 1964, Amending the
Law No 12.796 of 24 November 1960 on the terms set out in the
following items.
\109 \ Authorize the Bank of the Eastern Republic of the Bank
Uruguay to carry out the minting, in one or more consignments, of made-up coins
with a bronze-aluminium-nickel alloy and aluminium divisionary coins
according to the quantities, specifications and characteristics that are set
in the following articles of this law.
\110 \ The coins to be made in bronze-aluminum-nickel may be minted to
a maximum representative amount of $710:000,000.00 (seven hundred and ten million
pesos), will have a sealed value of $10.00, $5.00 and $1.00, with 28, 25 and 22 millimeters
in diameter and 9, 7 and 5 grams of weight, respectively. The metal paste to be used
shall consist of a 92% alloy of bronze, 6% aluminium and 2% pure nickel
and its edge or edge must be striated.
\111 \ The front lines of the bronze-aluminum-nickel coins will play,
stamped, Artigas head surrounded by inscription " Eastern Republic
of Uruguay "-" Artigas " and the year of the coinage and those on the reverse shall bear in the
central part, the national shield surrounded by 19 stars that will occupy the two
upper thirds of the exergo, leaving free the lower third, where it is stamped
the value in the following form: 10 pesos, 5 pesos, 1 weight.
On both sides of the coins, a perside cordoncillo is affixed to the coin.
contour.
\112 \ The coins to be minted in bronze-aluminum-nickel will have the following values
sealed; $10.00, $5.00 and $1.00 and the total amount of the same will be distributed
in the form determined below; weights 400:000,000.00 (four hundred
million pesos) in currency of $10.00; $250:000,000.00 (two hundred and fifty million
of pesos) in currency of% 5.00; $60:000,000.00 (sixty million pesos in coins
$1.00.
\113 \ The coins to be made in aluminium may be minted up to a maximum amount
of pesos 33:000,000.00 (thirty-three million pesos). They will have a sealed value
$0.50 and $0.20 with 23 1/2 and 20 1/2 millimeters in diameter and 2 and 1 1/2 grams
weight, respectively. the edge or edge of the coins shall be smooth.
\114 \ The front lines of the aluminum coins will play, stamped,
the head of Artigas enclosed with the following inscription: " Eastern Republic
of Uruguay "-" Artigas " and the year of the coinage and those of the reverse the value, in
numbers, of each coin and the word "Centesimos" inside a palm orla.
\115 \ The coins to be minted in aluminum will have the following sealed values:
$0.50 and $0.20 and the total amount of the same will be distributed in the form
details below: (twenty-five million pesos) $25:000,000.00 in currency
$0.50 and $8:000,000.00 (eight million pesos) in coins of $0.20.
\116 \ The weight tolerance of the coins will be in more or less, for the
bronze-aluminum-nickel of 1 1/2% (one and a half percent) and for aluminium
5 percent (5 percent).
\117 \ The Department of Mission of the Bank of the Eastern Republic of Uruguay
are hereby authorised to make direct procurement of this coinage
with official minting houses, without calling for public bidding.
\118 \ The Issue Department, once you have sufficient quantity of power
of the new coins coined in accordance with Articles 110 and 113 of the present
law, shall have the removal of the pieces coined in accordance with the law N ° 12,796, of 24
November 1960, which will cease to have legal value within six months of
the exchange started. from the expiry of the previous period, the currencies may
to be redeemed during the six-month term at the Bank of the Eastern Republic
del Uruguay. Expired this last term, the coins that have not been presented
to conversion, they will have lost all their value as such, becoming demonetized.
\119 \ The financial result arising from the coin minting authorized by
this law will go to General Rentas. They shall be in charge of General
the affectations laid down by Article 6 of Law No 13,278 of 10 September
of 1964.
TAX ON BUY-TO-SELL COMMITMENTS
OF TRADE HOME
\120 \ Any commitment to purchase or transfer, in whole or in part
trade, will be taxed at 2% (two percent) calculated on
the price of the operation.
The commitments or disposals referred to in the preceding subparagraph shall be registered
in the Public and General Register of Commerce within the next 15 days
to your grant.
The tax will be taxed by halves to both contracting parties and will be paid at the moment
of your enrollment in the way you set the regulations.
Registration shall be charged by means of registration, 1/2 or/or
per thousand) calculated in the form set out in paragraph 1.
The rules laid down in Article 225 shall apply to this tax.
of Law No. 12.804 of 30 November 1960, amending and concordant and shall be
jointly and severally liable for payment by the parties and the intervener.
ADDITIONAL FOR ONE TIME ON RENTS
\121 \ Create an additional 10% (ten percent) tax for a single time
which will fall on the amount of the income taxes of the Capital companies,
Industry and Shops, Financial Activities and Super Rents.
The additional to be applied to the taxes to be settled
for the Economic Exercise Closed in Fiscal Year 1965
REAL ESTATE
\122 \ The "base value" referred to in Articles 141 and 262 of the law N °
12.804, dated November 30, 1960 and its modifications, will be the full capacity of the
well increased by 25% (twenty-five percent).
INHERITANCE TAX
\123 \ Replace Article 65 of Law No. 11,285 of 2 July 1949,
in the text given by Article 39 of Law No 11,490 of 18 September 1950,
for the following:
" ARTICLE 65. In any inheritance tax settlement filed in the
succession trials, will be included in the asset, 10% (ten percent) of the amount
full of the goods reported, whatever their nature, the debts deducted
authorized by Article 5 ° of Law No 2,246, as equivalent value of the ajuar
and furniture of the house of the causative (Civil Code, article 469).
If the amount on which the percentage is to be applied exceeds the sum
of $1:000,000.00 (one million pesos) the percentage will be 15% (fifteen percent). "
\124 \ For the purposes of inheritance tax settlement, legacies
and donations, operations between people called to inherit, people's heritage
physical, family-owned and undivided inheritance, the amount deductible by
debts secured by mortgage, may not be higher than the taxable value of the property
affected by that warranty. The same rule shall apply to the movable property concerned
with garment rights.
OFFICIAL DAILY RATES
\125 \ Authorize the Executive Branch to set the publication rates for the
"Official Journal".
STAMP TRIBUTE
\126 \ Increase by 25% (twenty-five percent) the rates of the
Stamps, as provided for in Articles 200, 203, 210, 211 and 237 of Law No 12.804,
of November 30, 1960 and its modifications.
ESTATE TAX
\127 \ Substitute Article 3 (13) of Law No. 13,319 of 28 of
December 1964, by the following:
" PARAGRAPH 13. -(Rate). -The tax rate will be 1% (one percent). "
CHAPTER II
SALARIES AND EXPENSES
\128 \ The allocations of the detailed charges on the budget sheets
General of Salaries (Incisos 2 to 22) will be increased by $1,000.00 (one thousand pesos)
monthly, to be settled in three stages: the first of $500.00 (five hundred pesos)
as of January 19, 1966; the second of $300.00 (three hundred pesos) from
of July 1st of the same year and the last of $200.00 (two hundred pesos) from the
1 January 1967.
Such increases shall be in accordance with the provisions of the A and B Regulations.
the Law of Wages No 12.801 of 30 November 1960 and its amendments,
the endowments of the respective scales to the previously established increases.
\129 \ The officials who perceive their assets from the members of the
Group 1 (except 1.01) to other global items in the General Budget, will benefit
also of the increases that the previous article sets, and they will be liquidated
in the form and the dates shown in it. In the case of day laborers
the full increase will correspond to twenty-five workers effectively worked
in the month and its liquidation will be done proportionally to the number of days fulfilled.
The General Accounting Office of the Nation will enable the necessary credits to
the basis of the number of officials who served on 1 November
1965.
Officials whose allocations are paid out of the Special Laws and Pros,
shall enjoy the same rate of increase, to be paid with the own resources of such increases.
Funds.
The care of the Council of the Child shall be held from 1 January 1966,
an 80% (eighty percent) increase over the allocation that they currently perceive
for each child in charge.
Except for these increases to the officials of the State Casinos.
\130 \ The staff of the Executive Police, Maritime Prefecture,
Criminal institutes and subaltern personnel of the Military Escalafon, comprised in the
Article 22 of Law No 12.801 of 30 November 1960 and amending
an additional $100.00 (one hundred pesos) monthly allowance on increases
set for each stage in Article 128.
The cadets of the Institute of Police Education will have a concept of
25% increase (twenty-five percent) on current allocations, from
of January 1, 1966.
\131 \ The social benefits set out in Law No. 12.801 of November 30
of 1960 and Amending, namely: Prima for Home Constituted, Family Assignments,
Birth premium and Prima for Marriage, will be increased by 100% (one hundred percent).
. Half of this increase will be settled from 1 January 1966 onwards.
and all since July 1 of the same year.
\132 \ Amend article 25 of Law No. 13,317 of 28 December 1964,
to be worded as follows:
" ARTICLE 25. The public official shall be deemed to have family members
his position, when he is responsible for his maintenance and education, attending to the expenses
of housing, clothing, food, health and instruction of family members, who do not
have own income, considered individually, for a sum of more than $1,500.00
(one thousand five hundred pesos) monthly. "
\133 \ The increases in the basic assignments referred to in the articles
128 and 129, as well as those corresponding to the social benefits set out in the
previous article, will also be cleared to the officials dependent on the
teaching agencies: National Council for Primary and Normal Teaching, National Council
of Secondary Education, University of the Republic and University of Labor
Uruguay.
The General Accounting Office of the Nation will provide the necessary appropriations for the
end in the respective budget plans, on the basis of the charges and benefits
in force at 1 November 1965, after the Court of Auditors has delivered its opinion.
\134 \ In addition to the credits corresponding to the improvements referred to
the previous article, the National Council of Primary and Normal Teaching will have
of $80:000,000.00 (eighty million pesos) during Exercise 1966, and $
160:000,000.00 (one hundred and sixty million pesos) per year from January 19
of 1967 to apply to the equalization of the envelopes of the staff of their dependency
with that of the National Council of Secondary Education. It may also provide
from 1 January 1966, from $20:000,000.00 (twenty million pesos) per year
for the creation of teaching positions.
\135 \ The allocations of the Ministry's Dependent Road workers
of Public Works, as well as social benefits and the State's employer contribution
corresponding, will be in charge of the Treasury of Public Works, from 1 ° of
January 1966.
\136 \ The appropriations for the expenditure items for the Groups
2, 3, 4 and 5 of the General Budget of Wages and Expenses will be adjusted from
of 1 ° January 1966, on the basis of the allowances in force for the Exercise
1965, increased by 60% (60%) with the exception of the items 2.03,
2.06, 2.08, 3.05, 3.09, 3.11, 3.12 and 3.13, in which case the increase will be
100% (one hundred percent).
\137 \ As of January 1, 1966, increase the overall line of the
teaching agencies in the following figures:
National Council for Primary Education
and Normal ... 86:500,000.00
National Council of Secondary Education-
daria......................................43:000,000.00
University of the Republica................65:800.000.00
Working University ....................80:500,000.00
275:800.000.00
These increases will be intended for expenditure, not being able to deal with
the same payments for personal remuneration.
\138 \ Authorize only once in charge of General Rentas in favor of the
Ministry of Public Health a departure of $1:000,000.00 (one million pesos) for
incentive of the anti-rabies campaign.
CHAPTER III
VARIAS PROVISIONS
\139 \ Increase the Rubio 6.04 "Subsidies and Contributions" from Item 25.02 in
the sum of pesos 850:000,000.00 (eight hundred and fifty million pesos) annually,
distributed as follows: $700:000,000.00 (seven hundred million pesos)
for the cheapening of popular consumer items; weights 100:000,000,000 (one hundred
millions of pesos) for fertilizer subsidy and fifty million pesos
($50:000,000.00) with identical purpose for journal paper, in the form that
is governed by the Executive Branch, which will take into account in each case the space
intended for advertising.
Fertilizer subsidy will be delivered in two installments: $70:000,000.00
(70 million pesos) in January 1966 and $30:000,000.00 (thirty million pesos)
of pesos) in July of the same year.
\140 \ Augmented from January 1, 1966,
the grants to the Organisms that are indicated, in
the following annual amounts:
A. F. E. ............................ $500:000,000.00
0. S. E. ............................ 50:000,000.00
P. L. U. N. A. ........................ 20:000,000.00
S. 0. Y. P. ........................... 20:000,000.00
\141 \ Set at $25:000,000.00 (twenty-five million pesos) monthly,
from 1 ° December 1965 the contribution for the "Departmental Council Fund"
of Montevideo, Urban Transport, " established by Article 258 of Law No. 13,320,
of December 28, 1964.
\142 \ Without prejudice to the provisions of Article 29 of Law No 11,925,
of March 27, 1953, authorize the Executive Branch to dispose in the Exercise
of 1966 from 2% (two percent) of the total of the General Budget, to be used
in the reinforcement of Expenditure Items.
In no case may this item be allocated to the payment of remuneration of
personal services.
Such reinforcements will always be done with the agreement of the Ministry of Finance.
\143 \ Documents that the Bank of the Eastern Republic of Uruguay delivers
to importers for differences in national currency of the unpaid hedges
corresponding to imports paid by the importer in foreign currency,
will be exempt from the Tax of Seals, and may be used by their holders
to cancel national taxes or make advances on them,
whose effects will be endorsed by these documents to the order of the Directorate-General
or the Office of Collection that corresponds.
The Bank of the Eastern Republic of Uruguay, will credit the National Treasury,
in the appropriate sub-account, the amount of the documents, deposited by the Offices
raising the burden of the Bank's obligation since that time
to those documents.
Empower the Executive Branch to extend to the Retirement Banks, of Allocations
Families and by Disoccupation, with their previous agreement, the regime provided for in this
article.
\144 \ The debt compensations provided for by Chapter II of Law No.
13.241, of January 31, 1964, may be extended by the Executive Branch, in the
cases which it considers relevant and by the same procedure laid down in that law,
to balances originating in the period 1 January 1964 to 31 December 1965.
\145 \ Gold, silver and platinum, in coins of any title, and in bars,
ingots, plates and sheets, with a degree of not less than 900/1000 (nine-hundred-thousandths)
will be subject to the same tax treatment whether they are considered financial use
or industrial.
The Executive Branch will regulate this article by establishing the formalities
which, must be met to ensure permanent stock knowledge,
movements and consumption of these metals, as well as the rules of comptroller
conditioned his departure from the country.
\146 \ The resources referred to in Article 210 of Law No. 13,032, of
December 7, 1961, will be deposited into an Official Current Account at the Bank
of the Eastern Republic of Uruguay to be called " Special Fund for Prevention
and Repressure of Customs Violations. " Resources must be poured into the account
which, by application of Article 210 of Law No 13,032 of 7 December 1961,
are at the date of the enactment of this law in the Treasury Sub-Account
National called "Article 210 of Law No. 13,032 of 7 December 1961".
\147 \ Authorize the Bank of the Eastern Republic of Uruguay to dispose,
lease or grant to third parties the holding of housing or hotel facilities
to build in the building with the N ° 816, located in the 1st Section
Judicial of the department of Flores.
\148 \ Rule 32 of Law No. 13.319 of 28 December 1964.
\149 \ The news, broadcast and television companies that are
creditors of the Central Administration, Autonomous Authorities and Decentralised Services,
by credit settled, expired and documented in immediate recovery conditions
on December 31, 1965, they will be able to compensate them with contributions and taxes, interest,
surcharges and fines, debits to that date, to the Retirement Boxes, of Compensations
for Unemployment and Family Allowances, through the Ministry of Finance.
Authorize the Executive Branch to extend this compensation regime to dates
after those set out in the preceding paragraph, with the agreement of the Agencies
of Forecast Involved.
\150 \ Civil entities authorized by law to perform
retentions to their members of the remuneration they receive in their character
of Central Administration Employees Or Workers, Autonomous Authorities, Decentralized Services
and departmental governments, will be subject to the Comptroller of the General Inspection
subhead] Finance, in the form that the Executive Branch will govern.
\151 \ They may be covered by the provisions of Article 216 of Law No. 13,318,
of December 28, 1964, those companies that did not meet the requirements
as provided for in paragraph C) of the first subparagraph of that provision,
or rural real estate whose total area is the date of validity of the
law is less than 1,000 hectares, and whenever they have or give a nominative character
to the totality of their actions, the nominativity of the same in
natural persons or personal companies exclusively.
\152 \ Central Administration officials with duties or charges of
Higher or inspectorate or advisory services may not be dependent, advisers,
auditors, consultants, partners or Directors of natural or legal persons who
are subject to the comptroller of the offices that those are dependent.
They shall not be able to receive any remuneration from such persons,
fees or fees for services provided on a permanent basis.
However, the current officials may be linked to the
up to three natural or legal persons for whom the prohibitions will not apply
set forth in the preceding paragraphs. Officials who make use of this
faculty must declare it within thirty days from the date of entry
in force of this law.
Officials who are in the situation referred to in the first subparagraph
will have a period of six months from the date of this law
to conform to what is set in the same.
The infringement of the above points shall be deemed to be serious,
and without prejudice to the criminal responsibilities that they reciprocate, it will give merit
to the dismissal of the offender.
\153 \ Replace the text of Article 32 of Decree-Law No. 1421 of 31 December
December 1878, by the following:
" ARTICLE 32. All public writing needs to be valid in addition to the
signature of the scribe, those of whom they grant it, or, when any of them did not know
or you could not do it what will be stated on the instrument-those of two witnesses
suitable, over 21 years of age, other than partners, dependents, spouses or relatives
in the fourth degree of consanguinity or second degree of affinity, of the authorizer.
In addition to the provisions of the foregoing paragraph and of what, for the wills,
establishes the Civil Code, the authorization of a notarial document, requires the
signature of two instrumental witnesses in the following cases:
(a) Where any of the licensors or declarants require it.
b) When the scribe intimates or notifies something, at the request of a party, to a person
not found at the indicated site.
c) Every time the scribe deems it convenient.
At the end of any public deed, before beginning to be signed, it must be
expresses reference to the above, in this form: this, write follows immediately
to the (such) number of (categorization) extended the (date), to the folio (such).
The fully extended writing will contain its letterhead even if it is not
authorized; in such case, the scribe will extend, at the end of it, the constancy
"No effect", which will be signed.
\154 \ Replace Article 51 of Law No 8,733 of 17 June 1931,
for the following:
" ARTICLE 51. This law is compulsory for operations covered by the
the definition of Article 1 ° provided that the benefit is to be met in time
total not less than one year. However, it shall be governed by the relevant provisions, if
agree in an express way, even though the agreed price does not have to be paid
in quotas and even if the commitment omitted any of the requirements of the article
4 ° ".
\155 \ Please set the texts of the following provisions
of Law No. 10,062 of 15 October 1941 in the following form:
" ARTICLE 7 ° La Caja shall be directed and administered by an honorary directory
made up of seven scribes, who will last four years in their roles
one will be appointed by the Executive Branch, another by the Judiciary and the five
other members elected by the members of the institution, and three of them
less must be in the exercise of the profession. When the number of employees
in a position to vote reach to the fifth part of the total of the affiliates in equal
situation, may choose a member of the Directory that will not be required
to be written, but if affiliated, in which case those elected by the professionals
will be reduced to four.
Together with the holders, they shall be appointed or chosen according to their origin.
number of alternates, per preferential order that will last as long as those ".
" ARTICLE 8 ° The date of the election shall be determined by the Executive Branch. The
The Electoral Court will regulate such an act and will have the reception of votes in its capacity,
scrutiny, judging of the election and proclamation of the triumphant candidates. "
" ARTICLE 9 ° Add the following paragraph:
The Presidency and Vice-Presidency will always be exercised in writing. The
the first to one of the members of the most voted list. However, with five
compliant votes may be sealed from this provision. "
\156 \ The Executive Branch through the Ministry of Finance will be able to provide
the move up to the end of a year, from any State body,
officials meeting technical competence to provide services in the Directorate
General Tax on the effects of the comptroller and the collection of taxes on his
charge.
This transfer shall not prejudice the rights to the promotion or the corresponding benefits
to the transferred official, nor will it mean the perception of new benefits.
\157 \ All loans granted to officials or ex-officials
by special laws for construction, repair or purchase of homes
will conform to the following requirements:
(a) the use of such loans may be made only once for each beneficiary;
except for reasons of sickness or transfer of the official who
will regulate the executive branch.
b) The farms will have as the only destination the housing of the beneficiary who will have
the obligation to dwell permanently on it, not being able to lease it or give up
your use to third parties to no title except duly justified cases that you regulate
the Executive Branch.
(c) The farms covered by these loans may not be located at a distance
more than 50 kilometres from the seat of the body where the beneficiary is performing.
\158 \ In case of non-compliance with the requirements set out in the article
, the beneficiary must cancel the loan in full within a period of time
of the loan will be fully extinguished, resulting in its judicial execution.
\159 \ Public utility declare the expropriation of the property located in
the 22nd Judicial Section of Montevideo, which is part of the registered property
with the N ° 82,126, and integrated by the sunmarked with the numbers 2 to 10 inclusive
on the plane of the surveyor Carlos Hughes, registered in the General Directorate of Catastro
with N ° 40,406 on November 29, 1960, composed of a surface together
of 2,959 meters 6.356 centimeters, and solar N ° 11 of that plane, packed with
N ° 188,301, composed of a surface of 511 meters 5,990 centimeters.
\160 \ The real estate will be used to complete, along with the fraction already
donated to the State by the heirs of Dona Margarita Uriarte de Herrera and the doctor
Luis Alberto de Herrera, the headquarters of the "Luis Alberto de Herrera" Museum and Library.
\161 \ The amount to be paid to the owners of the property whose expropriation
is declared of public utility and mortgage balance of the Mortgage Bank of the
Uruguay (Urban Mortgage N ° 2621-series c/50) which the State took up with
reason for the donation of the above mentioned fraction N ° 1 of the flat above
the heirs of Dona Margarita Uriarte de Herrera and Dr. Luis Alberto de Herrera,
amounting to 1 ° November 1963 to $51,351.29 (fifty-one thousand three hundred
fifty-one pesos with twenty-nine cents) in Mortgage titles and pesos
1,086.08 (one thousand and six pesos with eight cents) in cash, will be attended
charged to the National Treasury.
\162 \ Public utility declare the expropriation of the farm located in the
18 Judicial Section of the City of Montevideo, Calle 21 de Señétón N ° 2992, padrón
N ° 158,297 in which the sculptor Don José Luis Zorrilla de San Martín resides.
The resulting erogation will be served by the National Treasury.
\163 \ Authorize Public Works Treasury, the following items:
a) In favor of the Ministry of Public Health $15:900,000.00 (fifteen million nine hundred
1,000 pesos) for Cologne Bernardo Etchetare and Santin Carlos Rossi and $6:000,000.00
(six million pesos) for the Vilarmust Hospital, for the reforms of
building and building buildings.
b) $25:000,000.00 (twenty-five million pesos) to meet the expenses that you demand
the completion of the works of the Educational Colony of Labor located in Libertad,
San Jose Department. This sum will be delivered in two headings: $10:000,000.00
(10 million pesos) in 1966 and $15:000,000.00 (15 million pesos) in
1967.
\164 \ Extend the Authorized "Public Body Production Capital" Debt
by Article 48 of Law No 12.079 of 11 December 1959 in the sum of
$250:000,000.00 (two hundred and fifty million pesos) for the Capital of
Giro of the National Council of Subsistences and Comptroller of Prices.
\165 \ The Bank of the Eastern Republic of Uruguay may grant the
National Subsistence and Price Controller a credit of up to $200:000,000.00
(two hundred million pesos) with the guarantee of the Debt that is authorized to issue
by the previous article.
\166 \ Declare with interpretive character that the bonus set by
Articles 3 and 3 of Law No 13.123 of 4 April 1963, 15 of Law No 13.319
, of December 28, 1964 and concordant provisions does not reach the debts
tax-regulated under the consolidation and franchising schemes
as laid down in Articles 1 to 1 of Law No 13.123 of 4 April 1963, 82 of
Law No. 13,241 of 31 January 1964 and amending and concordant provisions.
\167 \ Amend Article 12 (9) (9) of Law No 13.319, 28 of
December 1964, in the part concerning the affectation of the tax produced
destined for the Fund for the Regularization of the Service of the Professionals of the Professionals
University, which will be established in the following form: the amount of
$5:000,000.00 (five million pesos) for the year 1966; $10:000,000.00 (ten million pesos)
million pesos) for the year 1967; $10:000,000.00 (ten million pesos) for
the year 1968; and $10:000,000.00 (ten million pesos) for the year 1969.
\168 \ Operations at the "Angel S. Adami" Aerodrome (Melilla) will pay for
following rates:
a) By landing and decaying International flights ....................................
$50.00
b) By landing and decaying domestic flights .........................................
30.00
c) By beacon, in overnight operation ...... 50.00
They shall be exempt from payment of landing and decaying fees, aircraft of the
State, of air-occlubes, ambulances and taxis-sanitary, as well as those that carry out
local test, teaching or demonstration flights.
The one produced by these fees will be raised by the General Directorate of Aviation
Civil of Uruguay, being its destination purchase, installation and repair of materials
and equipment in the Aerodrome " Angel S. Adamil, having to open an account to its effects
at the Banco de la República Oriental del Uruguay.
\169 \ Authorize the Directorate General of Civil Aviation of Uruguay, to update
the leases, as well as the projects being 50% (fifty percent)
of the same for conservation, purchase of equipment and other required services
for the normal operation of the Central Office, Carrasco National Airport
and Aerodrome "Angel S. Adami" (Melilla), not eligible for payment
personal.
The Executive Branch will set up a report from the Directorate General of Aviation
Civil del Uruguay, the provents and leases that correspond, establishing
that in the latter case, the same will have a maximum validity of two years,
for periods of equal duration.
\170 \ In the scriptures to be authorized in compliance with promises of
time-to-date sales to or from a date prior to 30 April 1965, if
the enajenante would not have made the declarations or the payment of taxes, will be deleted
the notarial contralors of the same, except that of the Real Estate Contribution.
The scribe shall record this in the instrument and shall also transmit a
simple copy signed from this to the Directorate General Imposito, within the 15
days of authorized under penalty of solidarity in the payment of such taxes.
If, in the case mentioned in the first paragraph, the seller is resisting
even to the grant of the definitive writing of the translation of the domain, they will be
his charge all the judicial taxes and costs to which the judicial writing of the court
and it will be further liable for a fine that the Judge will graduate between two and five times.
the price agreed for the purchase-sale, destined for the National Institute of Housing
Economic.
\171 \ Rule 41 (II) of Law No. 13,320, 28 of
December 1964. Replace the final paragraph of paragraph IV of that Article,
for the following:
' The agreed benefit will be settled exclusively on the basis of the envelope
budget and functional efficiency, in each distribution that is made, in
the form that the Executive Branch will govern, and it will not exceed six salaries in
the year for each official. "
This article has been governed since 1 January 1965. The individual cap of the year
1965 shall not be less than the sum actually received by each official with
before the date of this law.
\172 \ Add to Article 45 of Law No. 13,320 of 28 December 1964,
the following point:
" The distribution to be made with the funds deposited in this special account,
will require prior authorization from the Ministry of Finance. "
\173 \ All percentage compensation on wages, monthly settlement
and permanent, arranged by previous budget laws in favor of officials
of the Central Administration and of the Agencies whose Budgets are governed by
article 221 of the Constitution of the Republic, will be applied only, on
the basic salaries in force as of December 31, 1965, not being computed for those
liquidations, increases in salaries fixed by this law and those to be fixed
in the future. Except for the provisions of the preceding paragraph to the staff of the
Executive Police, Maritime General Prefecture and Criminal Institutes, in which cases
the corresponding percentage will be calculated on the remuneration that effectively
perceive.
\174 \ Elevate by $800:000,000.00 (eight hundred million pesos)
Public Debt Authorised to Be Capable by the Executive Branch at the Bank of the Republic
Oriental of Uruguay according to the provisions of the articles, 1 °, 2 ° and 3 ° of
Law No. 13,350 of 4 August 1965.
The Bank of the Eastern Republic of Uruguay will credit the resulting funds
of the expansion of the caution authorized by the preceding paragraph in the following form:
a) To the order of the Departmental Council of Montevideo in the account, " Departmental Council
from Montevideo-Capital Access Works " $100:000,000 (one hundred million pesos),
in January 1966; weights 50:000,000.00 (fifty million pesos) in July 1966;
and $50:000,000.00 (fifty million pesos) in January 1967.
The withdrawals that the Departmental Council carries out of the mentioned account will be
authorized by the Bank of the Eastern Republic of Uruguay against presentation
of the work certification performed.
b) In the National Treasury bill $100:000,000.00 (one hundred million pesos), monthly
during the months of January, February, March, and April 1966.
\175 \ Authorize a one-time item of $2:000,000.00 (two million
of pesos) in favor of the National Airports Commission to pay for the differences
of wages due to the workers 'and employees' staff of the said Commission
al Rubro 1.04 "Jornales".
\176 \ Set the workers of the Architecture Directorate of the Ministry
of Public Works, not less than two years old at the time of the
this law, will be contracted by the Executive Branch subject to annual revalidity, with
charged to the Treasury of Public Works to be assigned to conservation functions,
extension or realization of public works.
By resolution of the Executive Branch in function of its misconduct or its absence
rating, the worker may be
declared ceasing.
For the conservation work of public buildings, a consignment
annual of $20:000,000.00 (twenty million pesos) from the Treasury of works
Public.
\177 \ The differences in jornals and materials produced in the included works
in the Annual Investment Plans laid down by Law No. 12,950 of 23 November
of 1961, accrued from the date of tender in the works for contracts,
or from the initiation in the executed by Direct Administration, they will be attended
with the Treasury of Public Works.
\178 \ The Executive Branch is empowered to replace in whole or in part,
the issuance of Public Debt authorized by Article 1 of Law No. 13,349, of
July 29, 1965, for the issuance of Treasury Bonds in foreign currency until
an amount of $100:000,000.00 ($100 million) or its equivalent in
other currencies. These Bonds will accrue up to 7 1/2% (seven and a half percent)
annual interest, payable semi-annually and will be redeemed within five years
by an annual fee of 20% (twenty per cent) per purchase on the Stock Exchange or by draw
in case your quote is higher than par.
If the placement of the Bonds will leave a surplus of availability in relation to
to the affectations laid down by the aforementioned Article 1 of Law No 13,349, the same
will be temporarily destined to cover the needs of the Treasury
to the corresponding rescue.
\179 \ Replace Article 12 (2) (2) of Law No 13.319, 28
December 1964, by the following:
" POINT 2 ° Substitute Article 4 ° of Law No 11,573 of 14 October
1950, by the following:
ARTICLE 4 ° Create the following taxes to the users of the National Airport
de Carrasco:
a) A tax of 3% (3%) on the price of air tickets issued
in the country or subscribers, on the outside with issuing order to start the trip
at Carrasco National Airport.
b) A tax of 2% (2%) on gross entries from
freight and air carriers contracted in the country.
c) A tax of $30.00 (thirty pesos) that will be paid by each passenger who leaves the
country by air.
d) A tax of $1.00 (one weight) per tonne of weight of commercial aircraft
arriving at the airport.
The airworthiness companies will be responsible for these taxes.
use the Carrasco National Airport as a place of departure, arrival or scale
of aircraft, which will pay it in the form and conditions laid down by the Regulation. "
\180 \ Exexonerated from the taxes set out in the previous article
passengers traveling on national flag aircraft, pertentients to Uruguayan companies
and those companies.
\181 \ As of January 1, 1966, officials affected by the
of management and distribution of correspondence in Montevideo and Interior, will have a
20% (twenty per cent) compensation to be calculated on basic pay
fixed in payroll according to the endowments in force at 31 December 1965
and according to regulations made by the Executive Branch.
Increase to $400.00 (four hundred pesos) per month from 1 January
of 1966 the compensation established by Article 48 (2) of the Law No
12.803 of 30 November 1960, as amended by Article 214 of Law No 13,032,
of 7 December 1961.
This compensation shall apply exclusively to the officials referred to in
the foregoing paragraph, which fill in the requirements required by that article and which perform
effectively functions in the General Directorate of Posts.
The General Accounting Office of the Nation will enable the corresponding appropriations
controlling strict compliance with the scope of this rule.
\182 \ The ceiling provided for in Article 2 of Law No 13.330 shall not be taken into account,
of April 30, 1965, for deposits in the name of the National Union of the Blind.
MARTIN R. ECHEGOYEN,
President
Luis N. Abdallah.
Secretary.
MINISTRY OF FINANCE.
MINISTRY OF THE INTERIOR.
MINISTRY OF EXTERNAL RELATIONS.
MINISTRY OF NATIONAL DEFENSE.
MINISTRY OF PUBLIC WORKS.
MINISTRY OF ANIMAL HUSBANDRY AND AGRICULTURE.
MINISTRY OF INDUSTRIES AND LABOUR.
MINISTRY OF PUBLIC HEALTH.
MINISTRY OF PUBLIC EDUCATION AND SOCIAL SECURITY.
Montevideo, December 2, 1965.
Comply, acknowledge receipt, communicate, post and insert into the National Register of Laws and Decrees.
By the Council:
BELTRAN.
DARDO ORTIZ.
ADOLFO TEJERA.
LUIS VIDAL ZAGLIO.
General PABLO C. MORATORIO
ISIDORO VEJO RODRLGUEZ.
WILSON FERREIRA ALDUNATE
FRANCISCO M. UBILLOS.
A. FRANCISCO RODRIGUEZ CAMUSSO.
JOHN E. PIVEL DEVOTEE.
Modest Moral Burgos,
Secretary.
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Montevideo, April 1998. Legislative Power. |
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