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Tax Administration. Taxpayers. Relationship Issues. Regulation

Original Language Title: Administracion Tributaria. Contribuyentes. Aspectos Relacionamiento. Regulacion

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Legislative Power/ Eastern Republic of Uruguay
Published D.O. 19 ago/011-NAº 28290

Act NAº 18.788



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


ArtAculoA 1Aº. -A Facultse to the Executive Branch to extend the special facility of facilities provided by the items A 11 et seq. of the Law No 17555of 18 September 2002 on the tax obligations generated until 31 December 2006.

ArtAculoA 2Aº. -A Derogase the 6Aº of the Decree-Law No 15,584of 27 June 1984, contained in Article 126 of Title 1 of the 1996 Ordinance.

ArtAculoA 3Aº. -A In those cases where the cash intervention or the credit order is provided as a precautionary measure or in the executive process, the General Tax Order will be granted cancellation of the judicial request for the release of funds to be paid on behalf of the tax debits claimed judicially by the same, provided that it does not measure a period of more than six months between the said application and the effective income the payment to the Treasurer of the body concerned.

The present provision shall be applicable to the judicial requests for release of funds filed after the law has been in force.

ArtAculoA 4Aº. -A Sustit the first inceA of artAculoA 472 of the Law No 17,930, dated 19 December 2005, for the following:

" The General Impostive Direction (DGI) may have, in the form and conditions set by the regulation, a reduction of the surcharges included in the agreements provided for in the previous article, as long as they were within forty-eight hours following the signing of the agreement, the taxpayer:

A) Cancel the total of the debit, or

B) Cancel the total debit by paying 20% (twenty percent) and the balance remaining delivery of a maximum of six deferred checks with maturities every thirty days, counted from the initial delivery, or

C) Constitute banking or insurance guarantee for the total of the debit, to the satisfaction of the Administration ".

ArtAculoA 5Aº. -As soon as the Executive Branch has been counted since the entry into force of this law, the executive branch of a text of the current regulations on rights, guarantees and duties of the tax obliged, in the framework of their relationship with the General Direction Imposito. This Ordered Text will be updated every two years.

ArtAculoA 6Aº. -A As of the duration of this law, when the taxable persons are audited by the General Tax Directorate, the final inspection report must be established by each of the taxes, asA as their respective cuantAa.

ArtAculoA 7Aº. -A The General Manager is required, when it is processed by administrative file, to declare the right to the collection of taxes, penalties, interest and surcharges of its own motion when it is configure the assumptions provided by the article 38 of the Tax Code.

ArtAculo 8Aº. -A Sustit the numeral 43) of the artAculoA 346 from Decree-Law No 14,416of 28 August 1975, as set out in Article 113 of Title 1 of the 1996 Ordinance, by the following:

" Faculing to the Impositive General Directorate and its dependent offices:

1) To request the closure of executive judgments in which tax is claimed, interest, fines and surcharges, amounts lower than the equivalent of 10% (ten per cent) of the individual non-taxable amount of the Heritage Tax. In the light of the request, the Courts delay the closure of the proceedings, leaving the measures of guarantee to be taken without effect and declaring the taxes on their own initiative, without special procedural condemnation.

2) Not to promote judgment by amounts less than that resulting from the equivalence mentioned in the numeral to the above, and must adopt the provisions of the case in order for the judicial action to be initiated when, for the accumulation of several debits, the fixed limit is exceeded.

3) Re-enrol with a maximum of four consecutive times the generated genic embargoes on those executive judgments that were filed for ignorance of goods in which to continue the execution.

The lack of any complaint of goods knowing their existence will be considered serious and will be cause of dismissal for the official. "

A A A A A Sala de Sessions de la CA ¡ mara de Reps, in Montevideo, a 6 de julio de 2011.

1era. Vice President.
José Pedro Montero,


Montevideo, 4 August 2011.

Cúmplase, acorsese recibo, comunaquese, publáquese e insáltese en el Registro Nacional de Leitos y Decretos, la Ley por la que se máridido el rálgimen legal que regula el relación de los ratepitratas con la Administración Intaria.



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Montevideo, Uruguay. Legislative Power.