Subscribe to a Global-Regulation Premium Membership Today!

Law 13,241

ACCOUNTABILITY

TAXES AND PUBLIC DEBTS ARE CREATED TO FINANCE DEFICITS AND TO GRANT IMPROVEMENTS TO PUBLIC OFFICIALS, CERTAIN GRANTS ARE AUTHORIZED, FISCAL CONSOLIDATION IS AVAILABLE AND OTHERS ARE GIVEN. ADMINISTRATIVE RULES.

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

Decretan:

CHAPTER I

DEFICIT FINANCING

ArtAculo 1A °.
AutorAzase to the Executive Branch to cover the remaining years outstanding at December 31, 1962 with the following resources:

A) Cancellation of the net balance resulting from the National Treasury, by application of the mechanism of compensation of intergovernmental debts, with the resources and in the conditions of time and form that are authorized and determined by the This law;
B) With the production of an internal public debt in the amount of up to $70:000,000.00 (seven hundred million pesos) face value.

ArtAculo 2A °.
With the resources that are authorized in the previous article, they will be covered:

(A) The deficit of the General Budget of Wages and Expenses (Exercise 1961 and 1962);
(B) The non-charge expenses reported by the Executive Branch, corresponding to the Exercises 1961 and 1962;
C) Agencies of the State corresponding to the Exercises 1961 and 1962, which must be covered by General Rentas, in accordance with the legal norms in force. The cancellation of the performance of the PALOC organizations provided for in this section, will be made in accordance with the economic result that they will throw the respective balance sheets, after the same ones have been approved by the competent Opinion of the Court of Justice of the Republic;
D) DA©ffect of the Fund for Deeds and Recharges at 31 December 1962.

ArtAculo 3A °.
For the purposes set out in Article 1A (B), please expand the "Internal National Debt 5% of 1960, Series C" in the quantity mentioned in that article, and under the conditions in force interest and amortisation.
While the extension of a debit whose issuance is authorized is not fully placed, the Executive Branch may issue Treasury Bonds or Treasury Letters in an amount equal to the non-issued balance in currency national or foreign; they will not be greater than 40% (forty percent) of the total amount of the Debt authorized and for which an interest rate of more than 6 1/2% (six and a half percent) is not to be paid annually.

ArtAculo 4A °.
The amortisation and interest services of this extension will be handled by General Rentas.
However, the services of the debt certificates that correspond to the PALOC To finance its own resources, as provided for in Article 2A (C) of this Law, they shall be reintegrated by them.

CHAPTER II

DEBT COMPENSATION

ArtAculo 5A °.
The Executive Branch, The Departmental Governments, The Autonomous Authorities, The Decentralized Services, and the Public Bodies, will be made between the SA compensation of debts under the conditions established in the the following items:

ArtAculo 6A °.
The compensations referred to in the previous article will be made through the General Agreement of the National Organization and according to the balances existing at December 31, 1963.

ArtAculo 7A °.
In the event of discrepancies between the different Organisms on the respective data or the respective amounts, the amounts not discussed will be compensated for the differences in the resolution of the Court of Auditors of the Republic (Article 210, paragraph 2A of the Constitution), without prejudice to subsequent jurisdiction, which may be the case of the Administrative Court of Justice, in accordance with Article 313 of the Treaty Constitution.

ArtAculo 8A °.
For uncompensated balances, debtors will document their debt that will be written off in twelve years with equal and half-yearly payments. The documents shall be signed in favor of the Bank of the Republic.
The creditors shall receive the respective credit documents of the Bank of the Republic, which shall be rescued in the same manner as mentioned in paragraph 1A of this Article. Article.
This provision on compensation will not be applied to the Honorary Commission for the Anti-tuberculosis Struggle.

ArtAculo 9A °.
The Bank of the Republic will follow the following procedure for the payment of documents to creditors:

(1) Payments will be made in a chronological order of maturities;
2) The funds to be made will come from the deposits to be made by debtors;
3 )The Bank will not be obliged to cancel the documents due to its maturity position, if the funds mentioned in the number 2A ° are not in their possession;
4) In case the funds are insufficient, they will perform partial deliveries according to the order of maturities;
5) If several documents were due on the same date, the available money will be distributed proportionally in the amount of the obligations to be paid;
6) No liability to the Bank shall be generated for the Bank for any arrears that may be made to it that are not attributable to it.

ArtAculo 10.
Notwithstanding the provisions of the previous article, the Bank of the Republic may make advances to the creditor organizations up to 50% (fifty percent) of the amounts documented to its

ArtAculo 11.
AutorAzase al Power Ejercutivo a retension de las tenancies affected, contribuciones, taxes u otros crédósas a favor de los obligors para ser vertidas en pago de las amorzations
same procedure shall be used, in the event of a request to the Executive Branch of the Civil and School Pension and Retirement Fund.

ArtAculo 12.
In the Budgets of the Agencies that result in debtors, the funds needed to meet the emerging obligations of debt compensation should be expressly provided for.
The Court of Auditors of the Republic will not give a limit to the budgets that do not comply with the requirement indicated in the previous paragraph.

CHAPTER III

RESOURCES

Heritage Taxes

ArtAculo 13.
(Passive Subject).-Crate a tax on the assets of the people of the Asian people, of the individual successions and of the legal persons in private law.
For the purposes of this tax, the Equity shall be determined by the difference between assets and liabilities fiscally adjusted in accordance with the rules of this law and its regulation. The patrimony shall comprise all assets located, placed or used, economically in the Republic.

ArtAculo 14.
(Exonerations).-They will be exempt from this tax:

(a) The persons of the Asian and legal persons (except for the companies of the minimum) whose tax assets do not exceed $300,000.00 (three hundred thousand pesos).
(b) the private legal persons covered by the points (A), (c), (D) and (E) of Article 71 of the Act No 12.804, dated 30 November 1960, with the text given by the article 1A ° of the law NA ° 13,032, dated 7 December 1961;
c) the loans and/or deposits in foreign currency of foreign nationals or legal persons domiciled abroad.

ArtAculo 15.
(Rate).-The tax rate will be 1.33% (one with thirty-three percent) and will apply to the surplus of $300,000.00 (three hundred thousand pesos), of tax assets, except in the case of (a) the amount of the total amount of the tax shall be applied to the total amount of the same.
The tax shall be governed only for one time and shall be settled on the basis of the property situation in the calendar year 1963. Taxpayers who do not have sufficient accounting shall declare their assets at 31 December 1963 and those who have them shall declare it to the date of closure of their current financial year at 1A ° January 1963.

ArtAculo 16.
Crate for Exercise 1964, the "Montevideo Departmental Council, Urban Transport" Fund, which will function as a special account in the Bank of the Eastern Republic of Uruguay and will be integrated with the produced of:

(a) Affections of 25% (25%) of the production of the Heritage Tax, which is created by Articles 13 and 21;
(b) an additional tax of 5% (5%)) on the sale price to the public of the tobaccos, cigarettes and cigarettes;
c) the effect of the production of the rate of 1/4% (a quarter percent) of the tax on the loans created by items 71 and 72;
d) the doubling of the post rates; and
e) the contribution gives $ 2:500,000.00 (two million five hundred thousand pesos) monthly from General Rentas.

This Fund will be administered by the Montevideo Departmental Council and will be used to subsidize the service of the collective transportation of passengers.
The Department of the Department of Montevideo will be able to turn to the sum of $12:000,000.00 (12 million pesos) per month from the Fund created by this article. In the event of insufficient resources to deal with the orders authorized, the Bank of the Republic may advance the necessary funds from the future of the future.
For these purposes, the Banking Department The Bank of the Republic may rediscount the documents referred to in Article 89. The banknotes issued shall be recovered as new resources are entered into the Fund.

ArtAculo 17.
(Recaudadora Office).-The tax will be settled for affidavit and will be collected by the General Tax Directorate through its offices, in time and form that will govern the Power executive.

ArtAculo 18.
(Successions and Condos).-The undivided successions will be taxable whenever there is no declaratory of heirs. Where there is, each heir should include in his own statement the share of the share held by the hereditary property.
In the case of condominium each condo will compute the share of the property that corresponds to it.

ArtAculo 19.
(CAÑynyuges).-Each cönnyuge will declare its own assets and half of the ganancias.

ArtAculo 20.
(Deductions).-For the determination of the taxable amount will not be computed:

(a) The shares of the company (s);
(b) the shares of capital in personal companies;
(c) the national and municipal debt certificates, the securities issued by the Mortgage Bank and the letters and Bonds of the Treasury.

ArtAculo 21.
(Impersonal accounts).-Impersonal denominations will pay the tax created by item 13 at the rate of 1.33% (one with thirty-three percent), without applying the exoneration set out in Article 14 (a). The rules laid down in Articles 79 and 80 of the Act No 11,924, dated 27 March 1953.

ArtAculo 22.
(Valuation of goods of fAsks).-The people of the country will value the real estate and the personal and domestic goods according to the respective norms of the tax to the inheritances, legacies and donations. The regulation shall determine the form of support or the elements of land, sea and air transport, as well as other assets and rights included in the estate.
Assets for commercial and industrial exploitation shall be endorsed in accordance with the rules laid down in the following Article.

ArtAculo 23.
(Valuation of Property of JurAdic Persons).-The patrimony of the legal persons shall be valued, as appropriate, in accordance with the provisions governing the substitute tax for the inheritance, with the exception of the industrial machinery and equipment that will be computed by its cost value of acquisition or production according to its case, without any revaluations, deduced the written amortizations.

ArtAculo 24.
(Contralores).-It will not be rotten to transfer or to dispose of or to tax real estate without a certificate issued by the Office of the Recaudadora, which has been met with the payment of the established tax in Article 13 or that it is in regular position against it for the purposes of this tax, or of this provision shall be jointly and severally liable for the tax due and ancillary obligations, the buyer or lender in his/her case, and the professionals or intermediaries involved in the operation. The certificate must be issued within the thirty days of your application. In its absence, the joint and several liability referred to in this paragraph shall cease.

Income Tax for the People's Income Tax

ArtAculo 25.
ModifAçaçe los artÁculas 7A °, 8A °, 33, 37 y 41, de la ley NA ° 12.804, dated 30 November 1960, with the text given by the article 1A ° of the law NA ° 13,032, of 7 December 1961, which will be written in the following form:

" ArtAculo 7A ° (National family name).-Family name:

(A) The members who live together.
B) Persons who are unmarried, in fact or legally, divorced or widowed, who are dependent on one or more dependents who live with him in this case one of the dependents shall be considered component of the family name. The members of the family members shall be domiciled in the country and shall reply jointly and severally to the tax payable on the family's taxable income. This solidarity will not govern for the dependent who has been considered a component of the word.
It will be considered that the coexistence continues even if transitory separations occur for reasons of force majeure or for other causes duly justified ".

" ArtAculo 8A °.-(occasional groping).-People who operate rooms or places of public show and radio stations or television stations, will be responsible for the tax that is generated for the development activities at their premises, without prejudice to the responsibilities of the retention agent to be designated. Equal responsibility will be paid to those who pay or credit rents to casual residents in the country.
Will be exempt from income received by individuals or organizations that are hired for cultural purposes by State Entés. "

" ArtAculo 33 (Rentas brute).-Constitute gross rents of this category:

(a) The usual or accidental remuneration received in money or in kind, derived from the exercise of free professions, arts, crafts or any other activity of a nature.
The income of the commission, brokers, The customs office and other intermediaries shall be taken into account in the relevant category, in accordance with the general principle laid down in Article 1A of this Law;
(b) Revenue received by copyright. "

" ArtAculo 37 (Total Rentas taxed).-For the determination of the total income taxed, the following form shall be taken:

(a) Where there is no family name, the total income taxed shall be equal to the income lAquida minus a non-taxable amount of $30,000.00 (thirty thousand pesos);
(b) Where there is a household name, the total income taxed shall be equal to the sum of the income of all its components and dependent less the non-taxable mAnimo of $30,000.00 (thirty thousand pesos) for each component and pesos 6,000.00 (six thousand pesos) for each dependent.
For the purposes of the tax settlement the total income taxed shall be divided by the number of components and the ratio The result will be multiplied by the number of components of the core and the product obtained will be the tax payable by the family.
The benefits of the non-taxable established by the above points only for persons domiciled in the country. "

" ArtAculo 41 (Adjustments of contributory capacity).-The Executive Branch every two years, will adjust in more or less the non-taxable mAnimos, the deductions for family loads, the scale on which the fees apply and the amount of gross income referred to in Article 21, paragraph 2A. according to the proportion resulting from changes in the cost of living, determined according to the average indexes arising from the statistical services of the executive branch, the resulting amounts are rounded up. "
These adjustments will be made in This article will begin to apply from the 1st of January 1966. "


ArtAculo 26.
Agri-gase to article 25, from the NA ° 12.804, dated 30 November 1960, with the text given by the article 1A ° of the law NA ° 13,032, dated 7 December 1961, the following point:

" f) the bonification of 5% (five percent) set by the article 3A ° of the law NA ° 13,142, dated 4 July 1963 ".

ArtAculo 27.
The modifications laid down in this law to the Income Tax of the people of the Asian people will apply from the 1st of January 1963.

Super-income tax

ArtAculo 28.
ModifAçanse los artAculo 75 y 76, de la ley NA ° 12.804, dated 30 November 1960, with the text given by Article 3A of the Act No 13.032, of 7 December 1961, which will be written as follows:

" ArtAculo 75. A tax shall be imposed on the net income distributed or not of the category 'Industry and Commerce' and of the companies subject to the tax referred to in Article 68 (1A) in the amount exceeding 20% (20%) of the
will be exempt from the payment of this tax, who will have a tax capital of less than $500,000.00 (five hundred thousand pesos).
To determine the tax capital, the following procedure will be followed:

(a) The difference existing at the beginning of the financial year between the asset and the liability that is fiscally adjusted in accordance with the rules of this law and its regulation shall be taken.
established by simple valuation and goods not affected by the production of taxed earnings;
(b) This difference shall be added to or deducted 50% (50%) of the income or payable on the tax balance in each exercise; and
(c) shall be added or deducted capital increases or decreases and Asset transformations in the ratio of the time elapsed since these events are operated until the end of the financial year.
The creditor balances of the owner or the members of personal companies shall be computed as capital in proportion at the time of their effective use in the exercise ".

" ArtAculo 76 (Rates). The tax rates to be applied for progressive stagnations will be:

Net income exceeding 20% of capital: 10%
net income exceeding 25% of capital: 15%
net income exceeding 30% of capital: 25%
net income exceeding 35% of capital: 35%
net income exceeding 40% of capital: 50%
net income exceeding 50% of capital: 65%

ArtAculo 29.
ModifAcase paragraph 2A ° of article 77, of the law NA ° 12.804, dated 30 November 1960, with the text given by Article 3A, of the law NA ° 13,032, dated 7 December 1961, which will be worded as follows:

" ArtAculo 77. Point 2A°) Deductible:

(a) Previous fiscal losses, generated after 1 July 1961;
(b) The amounts to be paid by way of taxes on financial activities and on the income of the industry and trade. "

ArtAculo 30.
Deribe the article 78, from the law NA ° 12.804, dated 30 November 1960, with the text given by Article 3A of the Act No 13,032, dated 7 December 1961.

Tax on Financial Activities

ArtAculo 31.
ModifAcase the article 72, of the law number 12.804, dated 30 November 1960, with the text given by the article 2A ° of the law NA ° 13,032, dated 7 December 1961, which will be worded as follows:

" ArtAculo 72 (Structure). Net income, distributed or not, of the category 'Industry and Commerce' and of the companies subject to the tax referred to in Article 68 (1A), which are derived from financial activities, shall pay a tax which shall be applied to the following scale:

Hasta$250,000.00 10%
for surplus up to "500,000.00 11%
for surplus up to" 750,000.00 12%
for surplus up to " 1:000,000.00 15%
over surplus of " 1:000,000.00 18%

ArtAculo 32.
The modifications laid down in this law to the taxes on super-rents and financial activities shall apply for the financial years beginning on or including the 1st January 1963.


Tax on
Industry & Commerce

ArtAculo 33.
Else 6% (six percent) the rate of the income tax on industry and commerce set out in article 102, of the law NA ° 12.804, dated 30 November 1960, with the text given by the article 9A of the law NA ° 13,032, dated 7 December 1961.

ArtAculo 34.
Agri-case to article 108, of the law NA ° 12.804, dated 30 November 1960, with the text given by Article 9A of the Act No 13,032, dated 7 December 1961, the following point:

" If the existence of companies or businesses that develop commercial or industrial activity is found without the record of their registration for this tax in the Office of Income Tax, the infringer will be able to apply the the fine of% 500.00 (five hundred pesos) to $10,000.00 (ten thousand pesos).
Any particular can denounce this circumstance and on the fine that is paid will correspond to him 50% (fifty percent) ".

ArtAculo 35.
Please refer to the business tax or verification, set by article 346, of the law NA ° 12.804, dated November 30, 1960.

Special Patents

ArtAculo 36.
Crase from the 1st of January 1964 an annual tax that will tax the activities that are indicated below:

a) Houses of purchase-sale of used objects;
b) Houses of auctions; agencies advertising; travel and/or tourism agencies; racing auction houses;
c) Cafés-bars; drinks offices; conferAas, heladerA; chocolaterAas and demA Similar spins, whether of permanent cter or seasonal establishments;
d) Houses and premises of public dances; cabarets; dancings; boites; whiskerAas and the like;
e) Game and entertainment outlets;
f) prostAbulos;
g) Ba'ing houses and establishments (ii) the thermal stations of Arapey and Daymà ¡ n in the Department of Salto and GuaviyAº in the Department of Paysandal;
(h) FA, spirits and alcoholic beverages in general;
i) Branches, agencies of Bank, financial and mobile banking institutions;
j) Exchange houses.

The tax will be settled on the basis of the above or below the activity, in the following form:

establishments covered by paragraph (a):
1% (one per cent) on buying and selling operations.
Establishments referred to in paragraph (b):
2% (two per cent) on commissions.
in paragraph f):
$400.00 (four hundred pesos) per piece and $200.00 (two hundred pesos) for each garage.
Establishments included in section i):
$3,000.00 (three thousand pesos) for each branch or agency.
(j):
on the volume of purchases and (a) sales of foreign exchange, expressed in national currency, according to the scales to be made by the Executive Branch, which may not exceed 1 o/o (one per thousand).
taxable assets. Taxable asset is the sum of assets and rights of the working and fixed assets, in accordance with the rules of approval that the regulation establishes.

Where there are no operations in the preceding year or in the case of establishments initiating their activities, the tax shall be paid on the basis of the taxpayer's estimated affidavit.
shall be applicable to this tax on collection, comptroller, procedures, infractions and sanctions, established for the income tax of industry and commerce.

Sales and Transaction Tax

ArtAculo 37.
Those who introduce the goods or raw materials taxed by the tax created by the article 2A ° of the law NA ° 10.054, of September 30, 1941, in its own name and on behalf of others, will pay the same on the CIF cost more all taxes, surcharges, prices, expenses and commissions received, adding to the amount integrated by the items (a) a net profit of 20% (20%) is indicated.
shall be exempt from the tax, sales and transactions of domestic production packages which are part of the exports, provided that they are classified as expressly for that destination.

ArtAculo 38.
ModifAcase the article 86, of the law number 12.804, dated 30 November 1960, which will be written in the following form:

"ArtAculo 4A °.-The executive branch will regulate how and how little perception of this tax."

ArtAculo 39.
Suspectsabout article 68, of the law number 13,032, dated 7 December 1961, for the following:

" ArtAculo 68.-Crate a tax of $600.00 (six hundred pesos) per unit, which will tax the import and manufacture of television image tubes.
In the cases of import, the tribute will be paid for the importer in form prior to customs clearance, whether the image tube is introduced separately, integrating a television apparatus or together with other parts thereof. The settlement and payment by the manufacturers will be effective within the month following that of the marketing.
This tax will also tax the stock to the date of validity of this law, held by importers and manufacturers.

From the production of this tax will be allocated:

a) $800,000.00 (eight hundred thousand pesos) annually for the Uruguayan Anti-Tuberculosis League Fund;
b) $250,000.00 (two hundred and fifty thousand pesos) annually for the Filantrógica "Cristobal Colância" Society;
c) $3,000,000.00 (three Millions of pesos) per year for the National Institute of Economic Housing, with the exclusive object of directing them to solve problems of the interior of the paAs;
d) $3,000,000.00 (three million pesos) annually to the National Tourism Commission to attend to the established services in the law NA ° 12.476, dated December 19, 1957.

If the yield of the tax is insufficient to address the various contributions contained in this article, it will be allocated in the preferential order that marks the incisos. "

ArtAculo 40.
As of the validity of this law, the offices in charge of collecting the taxes provided for in paragraph 13 of article 334 of the law number 12.804, 30 November 1960, and its amending law no. 13.101, of 18 October 1962, will directly verify the sums corresponding to the Honoraria Comisión for the Antituberculous Struggle, in the Bank of the Eastern Republic of Uruguay, in the form provided for in Article 6A, in fine, from the law NA ° 10.709, of 17 January 1946.
The corresponding collection offices shall, directly at the Bank of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of Bank institutions will open the necessary accounts, to the order of each beneficiary institution.
The versions mentioned should be made within 30 days of receipt.

Nafta tax

ArtAculo 41.
Else al 40% (40%) el foto a la nafta establecido en el artAculo 2A ° de la ley NA ° 12.950, dated 23 November 1961. This increase will not apply to compensated naphtha or naphtha for rural use.
From this increase will be allocated to 67% (sixty-seven percent) to General Rentas and 33% (thirty-three percent) to the Treasury of Works. Public.

Inheritance and Purposes Tax

ArtAculo 42.
Suspectsof the article 14, of the law number 13,032, dated 7 December 1961, for the following:

" ArtAculo 14.-(Contracts and arrears):

(a) Taxpayers who do not promote the judicial opening of the succession within three months of the legal opening shall be punished with a 1% (1%) monthly penalty on the amounts to be paid by way of tax, which shall be settled from the expiry of the period of three months to the date of the request for opening. It will be formulated after a year of death of the deceased, the fine will be settled only until the expiration of this period.
b) The contributors who omit the presentation of the affidavit of goods and liquidation In the case of the tax in the case of the legal opening of the succession, a fine of 2% (two per cent) per month on the amounts to be paid by way of tax, which will be settled from the expiry of the that period up to the date on which the car approving the settlement is executed final. The fine will not be liquidated during the period of time that insum the tax settlement limit, provided that the tax is not delayed because of the tax liability of the taxpayer. The fines shall be liquidated, without splitting, by monthly periods; and the fines shall be replaced by the payment of the late payment as provided for in paragraph 1 of Article 375 of the Act No 12.804, 30 November 1960;
c) Where there is justified cause to prevent the filing of the final settlement of the tax within the legal period, the provisional settlement must be filed within the legal period. referred to in Article 1A of the law NA ° 8,833, dated February 16, 1932, without any reason to be admitted to the compliance with this obligation. If the time limit has not been submitted, the time limit set out in the preceding paragraph shall apply from the expiration of that period to the date on which the order for approval is executed. The supplementary liquidations must be submitted within the month following the disappearance of the causes which prevented their submission in time;
d) The taxpayers shall have a period of two months, to count from the date on which they are executed the order that approves the respective settlement, for the payment of its debits, expired which shall be applied to the sanction provided for in paragraph 1), of article 375, of the law NA ° 12.804, 30 November 1960 ".

ArtAculo 43.
Declare, with no interpretative character, that the repeal of the tax c by article 8A (a) of the law NA ° 10.853, dated 23 October 1946, set out in Article 34, of the law NA ° 13,032, dated 7 December 1961 to the replacement tax on inheritance taxes imposed on companies for the purposes of Article 29 of the same law.

ArtAculo 44.
Suspectsof the article 146, of the law number 12.804, of 30 November 1960, in its wording given by Article 10, of the law NA ° 13,032, dated 7 December 1961, for the following:

" ArtAculo 146.-(Donations and enajenations between people called to inherit). In order to determine the taxable value of the real estate for the purposes of the liquidation of the taxes levied on the donations and the transmissions of goods between persons called to be inherited, created by the article 3A ° of the law NA href="areuelveref.aspx?LEY, 02246//HTM"> 2,246, dated 30 August 1893 and article 18, of the law NA ° 8,012, dated 28 October 1926, will be made in accordance with the rules set out in the previous articles. However, in the case of an endorsement or in accordance with the provisions of the previous article, the General Directorate of the Land Registry and Administration of National Furniture shall be subject to the same effect. "

ArtAculo 45.
Sustit (d) of article 150, of the law NA ° 12.804, dated 30 November 1960, as amended by Article 10, of the Act No 13,032, dated 7 December 1961, for the following:

" ArtAculo 150. Point (D). They shall be exonerated from the taxes on donations and on enajenations between persons called to be inherited, the transmissions between ascendants and descendants whose taxable value does not exceed $2,500.00 (two thousand five hundred pesos) and $1,500.00 (one thousand five hundred pesos), in the other categories. This is without prejudice to Article 18 (3) of the Law No 8,012, dated October 28, 1926 ".

ArtAculo 46.
Suspectsof the article 152, of the law number 12.804, dated 30 November 1960, as amended by Article 10, of the Act No 13,032, dated 7 December 1961, for the following:

" ArtAculo 152. (Advance payments and facilities). At any time of the succession, the persons concerned or any of them may make payments on account of the inheritance tax due and which has not been the subject of provisional or definitive liquidation. The taxpayers may request facilities for the payment of the tax to the respective executing the probative order of the provisional or definitive liquidation, crediting justified causes, which will be appreciated by the Administration. You must choose one of the following plans: deliveries within the time limit for the payment of the tax of 10%, 20%, 30% or 50% of the amount due, and the balance, respectively, in no more than 12, 18 24 or 36 monthly instalments and equal depreciation, with the 12% (twelve per cent) annual interest on the debtor balances, payable on each fee. The default interest will be 2% (2%) monthly and the delay in the payment of more than two installments will give rise to the claim of the entire debt, with the expressed moratorical interests. "

Timbres and Selside Paper Taxes

ArtAculo 47.
Suspectsof the article 227, of the law number 12.804, dated 30 November 1960, for the following:

" ArtAculo 227. (Cut of fine). Where the person concerned reports the lack or reduction of the stamp or stamp, 50% (fifty per cent) of the fine to be paid shall be reduced to 50%. '

ArtAculo 48.
DuplAmuse the rates of the stamp tribute in Title X, of the NA law 12.804, dated November 30, 1960 and its modifications and concordants.

ArtAculo 49.
ModifAcase paragraph d) of the numera 8A ° of the article 220, of the law NA ° 12.804, of 30 November 1960, in its wording given by Article 16, of the law NA ° 13,032, dated 7 December 1961, which will be written in the following form:

" d) Be communicated by those who are in the account of current account, the movements in the account, whatever the date or credit imputed, and provided that the granting or holding of the receipt with the stamp of law ".

Agricase al artAculo 200, de la ley NA ° 12.804, dated 30 November 1960, the following point:

" The permiser granaries of ma timbradoras authorized by the Executive Branch, which carry signed books, may pay the tax to receipts by means of the printing of the same by those more than the established values of that tax, applying the printer to the duplicates. These last ones should bear the same correlative and printed numeral as the original receipts, which will be delivered in full or partial payment of obligations. The original receipts will bear the caption:
"Timbre on the duplicate".

Real Estate Transmissions Taxes

ArtAculo 50.
Sustitáreth el apartado I) del artAculo 267, de la ley NA ° 12.804, as amended by Article 20 of the Act NA 13,032, dated 7 December 1961, for the following:

"I) Those mentioned in the letters" A "," C "," E "and" F "of the said device shall be paid 16% (19%)".

Internal Revenue

ArtAculo 51.
Sustit the article 2A ° of the law number 8,190, dated 26 December 1927, for the following:

" ArtAculo 2A °. The existence of sugar in wineries in excess of which for domestic use the Executive Branch, or any other prohibited product or for whose use in the vinification is required prior authorization to with regard to Article 1A of the Act No 8,190, of December 26, 1927, will be fined $10.00 (ten pesos) for each kilo or fraction, or one liter or fraction of the other. The winemaker whose musts will be charged with sucrose will be fined from% 5.00 (five pesos) per litre of corrected must. The products in violation shall be seized and awarded to the complainant or complainants. '

ArtAculo 52.
Please take the article 325, from the NA ° 12.804, dated November 30, 1960.

ArtAculo 53.
Suspectsof the article 326, of the law NA ° 12.804, dated 30 November 1960, for the following:

" ArtAculo 326. (Regenerating and hydrating denatured alcohols-Penalties). The regeneration of the denatured alcohol, its hydration or the use in different uses than the authorized ones, will be penalized with a fine of $40.00 (forty pesos) per liter or fracciation and the comiso of the product in violation, that will be awarded to the whistleblower or complainants ".

ArtAculo 54.
Without prejudice to any established sanctions, the comiso of the vehicles, vessels and other elements used in the transport of the effects in violation shall not be delayed. cases:

(a) In the case of the artificial wines referred to in Article 5a of the Law No 2.856, 17 July 1903;
b) When transporting alcoholic products in quantity not exceeding eight litres in total.

This device will apply to the cases in the limit and the cases in which the comiso has not been executed even if it has been decreed.

ArtAculo 55.
Sustit, yese the article 4A °, of the law NA ° 2,856, dated 17 July 1903, for the following:

" ArtAculo 4A °. The maximum of the production of natural wine for every one hundred kilos of vinified grape shall be set by the Executive Branch, before the 1A ° of March of each year and from the year 1964, with the report of the General Direction Impositivo (Internal Revenue Office) and with a maximum of 75% (seventy-five percent). Any surplus of the percentages fixed by the Executive Branch shall be considered to be artificial wine. "

ArtAculo 56.
The use of compensated naphtha, naphtha or kerosene for rural uses in vehicles or engines not duly authorized, will be sanctioned with a fine of $250.00 (two hundred and fifty pesos) the first time and $500.00 (five hundred pesos) in case of recidivism. The owner of the vehicle or engine or the owner of the vehicle whose name is registered in the relevant department records shall be responsible.
If the same infringer incurs a third transaction, it shall be applied to it. a fine of $2,000.00 (two thousand pesos) and identical sanction for each of the subsequent transgressions.

ArtAculo 57.
Sustitátüe el artAculo 328, de la ley NA ° 12.804 of November 30, 1960, for the following:

" ArtAculo 328. (Alcoholic beverages that do not match their characteristics). When it is found that an alcoholic beverage is stagnant or not, it differs with the data of its character and is outside the permitted tolerances, it shall be seized and its holder, owner or consignee, shall be punished with a fine of $40.00 (forty pesos) per liter or fraction. "

Alcoholic licenses

ArtAculo 58.
Sustitário los incisos 1A °, 2A °, 5A ° y 6A ° del artAculo 36, de la ley NA ° 13,032, dated 7 December 1961, for the following:

(a) Those who sell fermented beverages (wines, wine-based snacks, beer, and cider) will pay an annual license of $200.00 (two hundred pesos), they will not be able to accumulate license of bottled alcoholic drinks and will be able to remain open without time limits;
b) those who sell to the public alcoholic beverages distilled and fermented to be consumed outside the premises.
These establishments will pay an annual license of $200.00 (two hundred pesos), (i) the timetable laid down by the National Labour Institute and should sell the exclusively packaged beverages of origin, with the exception of the wine that may be sold fractionated. The mere existence of fermented or distilled alcoholic beverages in establishments which are not authorised to be sold within the same premises shall mean their retail sale and the traders shall be liable for the corresponding penalties. The existence of open or altered packaging shall also be sold at retail level, in the case of distilled or fermented alcoholic beverages, making the trader liable for the corresponding sanction.
(c) the manufacturers, importers, Distributors, distributors and agents of distilled alcoholic beverages will pay an annual license of $1,000.00 (a thousand pesos) in Montevideo. The same, when they are established in the other departments, will pay an annual license of $500.00 (five hundred pesos).

(2)) The competent office shall be authorized to issue 7,160 licences for the sale to the public of alcoholic beverages distilled and fermented to be consumed in the same premises, for which the following shall be paid annually: amounts:

a) Of $1,500.00 (one thousand five hundred pesos) if they were established in the urban and suburban areas of the Department of Montevideo and the Capitals of the Departments;
b) of $600.00 (six hundred pesos) if they were established in the rural areas of the Department of Montevideo, in the North Tablada and in the spa and tourism zones;
c) of $300.00 (three hundred pesos) in the rural populations and areas of the departments.
be renewed annually after payment of the amount of the amount in instalments determine the executive branch. Failure to pay within the deadline shall determine a surcharge of 50% (fifty per cent) of its value.
The alcoholic licence which was not renewed for two consecutive years shall be cancelled after notification
to the holder.

Subparagraph (6A)) ProhAbese the transfer of alcoholic licenses except in cases where there is joint venture and license in accordance with the laws and regulations in force.
The contract of the alcoholic licenses included in the paragraph 2A ° of this article and which were formalized to count from the 1A ° of January 1962, will be paid to the Fund of Assistance and Social Protection created by the law href="areuelveref.aspx?LEY, 10436//HTM"> 10.436, of July 31, 1943, six times the value of the license.
ProhAbese the installation of new alcoholic alcoholic beverage factories.
The alcoholic licenses of any Andole will be paid and document no matter what tax referred to in Article 9A, Title VII, of the law NA ° 13,032, dated 7 December 1961, replacement of the Patents ' Patents Tax.
The Office of Direct Taxes of the General Tax Office is authorized to award, under the conditions determined by the Power executive, the licenses cancelled for non-payment as well as the necessary to complete the number authorized by the paragraph 2A ° of this article under the following conditions:

1A°) The license value of Antegro.

2A°) Abonar, in addition to the license, and for one time, as the rights of the adjudication% 15,000.00 (fifteen thousand pesos) in Montevideo and $6,000.00 (six thousand pesos) in fields to be paid up to three quarterly quotas equal and consecutive. Failure to pay a fee will give place to license cancellation. "

ArtAculo 59.
Replace article 37 of the NA law 13,032 of 7 December 1961, for the following:

" ArtAculo 37. (defrauding and fines). In the case of licences falling within number (a), (b) and (c) of paragraph 1A of the preceding article, the offender shall be required to pay the taxes which correspond, in other words, to the fine.
(b) and (c) of the same Article, the following penalties shall be given:

a) The first violation a fine of $1,000.00 (thousand pesos);
b) The second, with the closing of the trade for three months;
c) The third, with the closure of the establishment for six months; and
d) The successive, with the closure by a aA ± o.

In the last three cases it will apply, in addition a fine of $1,000.00 (thousand pesos) ".

Authorization and Surveillance Rates

ArtAculo 60.
Suspectsof article 39, of the law number 13,032, dated 7 December 1961, for the following:

" ArtAculo 39. Businesses which carry out all or part of the activities subject to authorisation by the competent authority, determined by the executive branch, as well as street vendors and those who exploit roosters, shall pay a fee. From $200.00 (two hundred pesos) for authorization to the office that indicates the regulation.
Anually be accredited to the same office by the interested parties who are in a position to continue exercising the corresponding activity and that they have fulfilled all their tax obligations, At each opportunity, a rate of $200.00 (two hundred pesos) should be paid for operational surveillance.
The competent office according to this standard should ask the Police Headquarters to proceed to the closing of the those businesses which do not comply with the obligations referred to in the preceding paragraphs.
shall be exempt from the payment of the fees referred to in this article by street vendors of newspapers, magazines, books, flowers, cigars, cigarettes and of all kinds of edibles. Also exempt are the sharpeners, paraguers, street photographers and sellers and delivery of commercial houses that appear on the respective labor plans. The street sale of pharmaceutical specialties will not be allowed, except for the vendors that are dependent on the laboratories authorized by the Ministry of Health. Nor will the street sale of alcoholic beverages be allowed.
Street vendors who were surprised by tax officials exercising their activity without having paid the corresponding fee, will be liable to a fine equivalent to the other of the missed rate. The procedure to be followed in such a case shall be the procedure laid down in Articles 950 and following of the Civil Procedure Code.
In all cases, the prior consent of the items for sale, their goods and the items
The effects curated should be deposited in the relevant Police Sectional. The Administration should initiate the judicial procedure within forty-eight hours of the procedure. The sale of the commissated goods may be carried out without prior appraisal ".

Brutas Entry Tax

ArtAculo 61.
(Passive Subject. Operative event. Fees). You will receive a tax of 1% (one percent) of the usual tickets of the persons or legal persons from the service, location or use of goods or rights to any title or production of
.
Treatment of goods received in consignment, the consignee should liquidate the tax on the total income from the sale to third parties, as if it were sales of own goods.
(a) persons who are bound by this tax, must retain and pay their amount if they are determines the collection office.

ArtAculo 62.
(Enajenations. Services). For the purposes of the foregoing article, any act between the living by which the transfer of domain to the consideration of a good from one holder to another is operated shall be understood by means of enajenation. It is understood by service that a physical or legal person provides or produces in favor of another, by random contract, by payment in cash or in kind, even if there is no transfer of domain of any good material.

ArtAculo 63.
(Exonerations). Are exempt from tax on tickets coming from:

a) Salaries, wages, professional fees, copyright and any other remuneration for personal service, pensions, pensions and any other type of assignment for insurance or social benefit;
b) Change operations and of the activity of bank, popular boxes and bank houses, except for the premiums of payments issued by the State Insurance Bank;
c) Sale of scientific journals, literary and articles, books and material of teaching use, as the duly identified paper with water mark used for its
d) Direct or indirect exports;
e) Services of interest and amortisation of public, national and municipal debt certificates, securities issued by the Mortgage and Letters Bank and Treasury Bonds;
f) Transportation Passenger and fuel vending collective, in the last stage;
g) Lease and purchase of buildings;
h) Public securities, shares and bonds;
i) Water, medicines, kerosene, horticulture products, fruit fresh, milk, butter, sugar, rice, coffee, eggs, wheat, flour, noodles, common bread and crackers, yerba mate, common national wines, fresh meat, fresh fish, national edible oils, edible fat, cereal flour and sub-products of milling, pastes, salt for domestic use, common soap, potatoes and boniates, cheese, carbons, building materials (bricks, lime and sand), chemical fertilizers and products intended to combat the pests of ganaderAa and agriculture and alpargatas;
j) Sales of loterAas and five.

ArtAculo 64.
(Collector's Office). The tax will be collected by the General Tax Directorate through its offices, in the time and form to be determined by the regulation.

ArtAculo 65.
(Taxpayer Obligations and Administrative Powers). With respect to the obligations of the taxpayers and the powers of the Administration, the provisions contained in articles 52 and 53 of the law NA ° 12.804, 30 November 1960.
They shall be held liable, by their own or persons of their dependability, as soon as they are concerned, the debtors of the tax or those representing them, Sworn statements and third parties who violate the law or regulations, who cooperate to transpose them or make it difficult to observe them.

ArtAculo 66.
(Trade Estimate). When, for lack of affidavits, due to insufficient statements, for not being in accordance with the reality, for lack of or hiding of books, for not being carried out with the right or to be insufficient, for omitting in the Accounting records, adulteration of the same, lack of proof or any other cause, the entries cannot be determined the office may be able to estimate them of office.
The office may admit, prior authorization of the Executive Branch, the settlement of the tax on the basis of the ficto or presumptive value of the entries (a) to the effect that the measures are common to the persons or legal persons who are members of each activity.

ArtAculo 67.
(Exemptions). Tax or legal persons exempt from this tax will be taxed, holders of taxed entries, less than $60,000.00 (sixty thousand pesos) per year, except for the companies that are only and in the form of shares. Exceeded that limit, the tax will be debited on the total entries.

ArtAculo 68.
(Comptroller). They shall not be subject to the ensement, dissolution or settlement of an industrial or commercial establishment, without the prior obtaining of a certificate issued by the collecting office, stating that the seller does not owe any amount by way of the tax on gross entries or which has been granted for payment. The omission of this requirement implies, in full, the solidarity of the acquirer with respect to the tax liability of the enajenante, the date of the operation determined or to be determined, the one that will be extended to the professionals or managers
The certificate must be issued within the thirty days of your application. Failing that, the joint and several liability referred to in this Article shall cease.

ArtAculo 69.
AutorAzase to the Executive Branch to invest annually up to 3% (three percent) of the tax collection on gross entries, with a maximum of $3:000,000.00 (three million pesos) in the
50%) should be used exclusively for the purchase of an electronic equipment, lease of premises if necessary and in addition material to be used for the purposes of the collection of taxes assigned to the collection office.
50% (50%) shall be allocated to the payment of overtime by the staff of that office.

ArtAculo 70.
(Vigency-Sales and Transaction Tax). The tax which is created by Article 61 shall be introduced into effect on 1 January 1964. From the same date the tax rate created by the article 2A ° of the law NA ° 10.054, 30 September 1941 and its amendments, is set at 7% (seven per cent). Of this rate, 1% (1%) will correspond to the Fund for the Regulatory of Liabilities.

Tax on the Pros

ArtAculo 71.
Crate a tax of 1 ,1/2 (one and a half percent) annually, to fall on the loans, loans and guarantees granted by the private banks and the Popular Boxes, which will be settled in proportion time for each operation and at the time of its grant or renewal.

ArtAculo 72.
Equal tax, at the rate of 3.1/2% (three and a half percent) per year, to be taxed on private persons or private law men, not included in the previous article, who perform in a manner usual or accidental loans in money or in securities.
We do not consider loans, documented or not, that are granted by merchants to finance their own sales of goods or services, provided they respond to transactions arising from their normal business, nor the amounts of the balances per sale of properties.

ArtAculo 73.
This tax cannot be moved by any concept (interest, commissions, fees, etc.) to the users of the loans.
Your transfer, except interest paid to depositors, be liable for a fine equivalent to ten times the amount of the operation, the amount of which will be distributed by halves between the complainant and the State.

ArtAculo 74.
They shall be exempt from the lien set out in Articles 71 and 72:

(a) The loans, loans and guarantees granted to persons governed by public law;
(b) Interbank transactions;
(c) The companies included in Article 7A of the Act No 11,073, 24 June 1948;
d) The loans, loans and guarantees provided by the banks for international trade operations;
e) Capital placements made in banks and popular boxes;
(f) the credit in the current accounts of the securities or partners of the personal, civil or commercial companies, and those resulting from distributed and uncollected profits of the capital companies;
g) personal remuneration as long as the charges are paid for
h) The loans or advances that companies give to their workers and employees.

ArtAculo 75.
You will not be given any judicial fee for collection of loans made or renewed for the duration of this law, without the person concerned having credited the payment of the tax or the circumstance of being exonerated from it.

ArtAculo 76.
We have established them that the validity of this law would have been constituted without a due date and all renewals of the ones granted prior to the same will be taxed by the tax.

ArtAculo 77.
The tax will be collected by the General Tax Authority through its offices, in the time and form to be determined by the regulation.
The executive branch may, by regulatory, designate agents of collection to persons or legal persons who receive or guarantee transactions taxed under this tax.

ArtAculo 78.
The sanctions established by article 375, of the law NA ° 12.804, dated 30 November 1960.
For cases where, in accordance with the regulations governing the executive branch, the tax is collected through the application of mobile stamps or through the use of machines The provisions contained in Articles 223, 224 and 225 of the Act No 12.804, dated 30 November 1960, with the amendments introduced by the law NA ° 13,032, dated 7 December 1961.

Detactions and Recargos

ArtAculo 79.
As of 1A ° January 1963, the Detractions and Recargos Fund created by the law no. 12.670, dated 17 December 1959, will be distributed as follows:

A) 20% (twenty percent) to cover the prices of items of first need and other goods or services for reasons of general interest.
The amount affected by this item will be 10% (ten percent) To be distributed among the Department of the Interior Department of the Republic in proportion to its population.
B) 20% (twenty percent) to the protection and assistance of the basic industries, ganaderAa and development of the dairy industry, stimulus to forestry and development of agricultural production, swine, poultry, fruit and cola within the overall plan to be implemented, taking into account, in particular, the promotion and development of cooperativism.
Such a plan Preferably, small and medium-sized producers, among other purposes, will understand: the establishment of experimental schools, conservation, improvement, irrigation and soil fertilization, training of pilot areas, prairies, Water-potrers and water-lighting, pest control of the ganaderAa and agriculture and improvement of the "Alberto Boerger" Agricultural Research Center; up to $20:000,000.00 (twenty million pesos) annually for the financing of the improvement of departmental and neighborhood roads, through the Councils Department of the Interior, and other goods and services for the development and attention of the rural economy; up to $200,000.00 (two hundred thousand pesos) to increase the income of the National Commission for Rural Development;
C) 25% (twenty-five percent) for construction and improvement of works Public and other works, preferably buildings for rural schools and services indispensable for the development of the rural economy in the form that the law will determine.
Of this contribution will be allocated to $4:000,000.00 (four
addition, the annual balance will be made up of
% (thirty-five percent). (a) to the General Secretariat. The amounts not committed by the Executive Branch, as at 31 December of each year, in accordance with paragraph A of this article, will also be issued in General Terms.
the public bodies and services have provoked, according to the procedures of 30 June 1963, according to acts prior to 17 December 1959, the elimination of the treatments to change them preferential, in the degree and measure that
distribution indicated in the Previous paragraphs shall govern the financial year of the general budget.

ArtAculo 80.
Previously to the distribution set in the previous article, it will be deducted 4% (four percent) for General Rentas, 10% (ten percent) to finance the uncompensated balances National Treasury charge and which are in accordance with the provisions of Chapter II of this Law, and 3% (3%) for the Interior Department of the Interior, for the same part, for works and/or transportation collective.
If the collection by concept of 10% (ten percent) mentioned outside (a) in addition to the depreciation in the financial year, the surplus shall be reinforced under point (D) of the preceding article.
Once the obligations of the National Treasury have been cancelled by the application of the scheme referred to in Chapter II of This law, 10% (10%) will reinforce the same points (B) and (C) of the previous article.

ArtAculo 81.
In any commitment of expenses from the Fund of Detactions and Recargos, the amount of the emergent obligation must be determined, and in all cases the text must be communicated to the ContadurAa General of the Nation.

Fiscal Adeudos Consolidation

ArtAculo 82.
Private or legal persons in private law, who are obliged to pay national taxes, excluding those who are fully affected by the Social Fund, will have a period of ninety days, as of the date of validity of this law, in order to regularise the fulfillment of its obligations to the collection offices.
For such purposes the taxpayers will estimate their tax debts to 31 December 1963, before each office, and must be paid in whole or in part in the following ways:

(a) In which case, in which case the total exemption of interest, surcharges and other penalties for morbidity, corresponding to the amount of what is paid within that period, shall be waived;
b) Within a period not exceeding three years, in If the case has been cleared of 50% (fifty percent) of the interest, surcharges and other penalties for late payments generated up to the date of filing, corresponding to the amount of what is paid in this condition;
c) time limit which will not exceed 15 years.

The taxpayer who is engaged in the rules set out in paragraphs (b) and/or (c) of this article, shall sign on the basis of the tax purposes the surcharges, interest and other penalties for late payment, debit documents which shall constitute Executive title, payable in equal and consecutive periodic fees, with an interest of 8% (eight percent) a year to be earned from the date of presentation. The mAnima quota will be of pesos 200.00 (two hundred pesos).
Taxpayers who are eligible for a facility plan may choose to continue to pay their obligations under that plan or to benefit from the scheme established in this Article.
Who by the date of validity of this law, are not registered in the respective collecting offices or have not submitted the sworn statements to which they are obliged, shall within the same period of ninety days register their registration, to present the sworn statements omitted and to regularise their backwardness according to the provisions of the previous points. The registration and presentation of sworn statements omitted, within the prescribed period, shall determine the exemption of the penalties corresponding to those omissions. This exemption will not apply in cases of fraud resolved by the collecting offices.
The failure to comply with the above requirements will be considered to be fraudulent within the time limit set.
(a) debts by inheritance tax, legacies and donations may not be paid by the scheme provided for in paragraph (c) of point 2A of this Article.

ArtAculo 83.
The concession of facilities will not prevent the maintenance of guarantees already obtained by the Administration, with relation to the tax debts generated before the date indicated in article 82.
Without prejudice to the foregoing, the collecting offices, in order to grant the facilities referred to in paragraph (c) of paragraph 2A of the previous article, may require, by way of resolution, the constitution of real guarantees or sufficient personal, in the amount of the tax debt subject to facilities.
GarantAas contracts that will be awarded for the purpose provided in this article, and your registration in the Public Records when it corresponds, will be exempt from taxes and fees.

ArtAculo 84.
Regularized the situation of the taxpayer in the terms set out in Articles 82 and 83, the collection offices will have the closure of the procedures. If they are dealt with in court, the closure will be arranged at the request of the relevant Office by the magistrate who understands in the judgment, while at the same time deciding on the cessation and lifting of the embargoes. Precautionary measures decreed. The taxes caused in the trial will be considered ex officio.
The prosecutors and tax lawyers will be liquidated 50% (fifty percent) of the participation in the fines, surcharges and/or interests, which will correspond to them. The Court of Justice held that the Court of Justice held that the Court of Justice held that the Court of Justice held that the Court of Justice held that the Court of Justice had held a For these purposes, the limits laid down by Article 18 of the Act No 12.802, dated 30 November 1960. The payment of this participation shall be made in proportion to the collection of the tax debit.

ArtAculo 85.
In cases where the interest, surcharge and fines referred to in Article 82 are not settled at the time of the filing of the tax debit, new documents may be signed. debit under the same conditions, after the reported settlement by the Office of collection and within the time limit specified by the Office.

ArtAculo 86.
If there is a delay of three consecutive instalments in the payment of the conventions authorized in Article 82, the agreement and the debt will be held for the non-celebrated. original interest, fines and surcharges.
The same effect will result in a similar delay in the payment of the tax obligations generated or generated after 31 December 1963.

ArtAculo 87.
Taxpayers of the tax referred to in Article 3A of the law NA ° 13.142, of 4 July 1963, which are in compliance with their tax obligations on 31 December 1963, will enjoy a 5% (5%) bonus on the amount of tax obligations for such taxes due to be regulated in the civil year 1963.
Such a bonus will be charged to future tax payments in the form that the regulation establishes.

ArtAculo 88.
Taxpayers who have credit in their favor for a firm administrative resolution may charge such loans to the obligations they regulate in the respective collection offices of
b) the taxpayers who are liable for the income tax on industry and commerce may make up for such taxes with the taxes collected by the Office of Income Tax, deducted from the payment of obligations due after 1 January of the year 1965.
Please refer to Article 109 of the law NA ° 12.804, dated 30 November 1960, in its wording given by Article 9A of the Act No 13,032, dated 7 December 1961.

ArtAculo 89.
The State may fully or partially allocate the amount documented by taxpayers to cancel outstanding debts with the Bank of the Eastern Republic of Uruguay. In such a case, the State shall respond to the Bank of the Republic of the non-compliances of the taxpayers who have signed such documents.
The Bank of the Republic shall receive 1/2% (half a percent) of the revenue as commission for the provision of services resulting from the fulfillment of this consolidation.

ArtAculo 90.
Banks, bank houses, popular boxes and institutions are able to operate with funds from the public savings, they will not be able to grant or renew loans greater than $5,000.00 (five thousand pesos) (a) a person who is a member of the European Parliament, or who is a member of the European Parliament, or who is a member of the European Parliament, or who is a member of the European Parliament. consolidation and no longer than three quotas in the payment of
If in that declaration false or incomplete constances are made or if there is a simulation or concealment of debts, a fine of up to five times the amount due shall be imposed on the debtors, without prejudice to the
The failure to comply with the emerging obligations of paragraph 1A of this article will make the lenders jointly and severally liable for the payment of the debt of the petitioners.
The requirements of this Article shall be brought into effect within six months of the date of promulgation of this law and shall be extended until 31 December 1965.

ArtAculo 91.
When the existence of fraud is found in the tax debits, declared to be in accordance with Article 82 of this law, the agreed facilities shall expire and be apply the corresponding penalties to the taxpayer.
When a tax relief is practiced by the taxpayer or by the Administration, from which a difference does not exceed 20% (twenty percent) of the amount The amount of the tax declared by the taxpayer is eligible for such a difference to the provisions laid down in Article 82 of this Law.

Primary Entest Tax

ArtAculo 92.
(Derogation). As from 1 January 1964, Articles 288 to 296, of the law no. 12.804, dated 30 November 1960, with the modification introduced by Article 22 of the law NA ° 13,032 of 7 December 1961.

ArtAculo 93.
(Contributors, rates, and application thereof). Primary EnseA's tax will be taxed at urban and rural properties, according to the following rules:

I) In Montevideo the tax will be settled:

(a) For goods intended for housing, trade, industry or any other destination, the owner and the tenant shall pay monthly per half according to the following scale:

Rent from over $200.00 to $500.00, 2%
Rent from mA $500.00 to $1,000.00, 3%
Rent from mA $1,000.00 to $4%

(b) In respect of the property whose special purpose does not allow the exact criterion of its monthly income, the tax shall be applied according to the scale indicated above, considering a rent of 2% (2%) per month on the payment of the Real Estate Contribution. It will be understood in such a situation, among others, the following cases:

1A-Bus stations, cinemas, theatres, premises or premises intended for the purpose of public services;
2A ° Furniture occupied by its owners or by third parties to the title other than the lease;
3A Unoccupied furniture;

c) Buildings that serve as a seat for tenant, neighborhood, apartment, desks, or any other type of location, will pay the Primary EnseA per unit tax, which will be paid by the owner, who You can repeat 50% (fifty percent) on the tenant, provided the rental amount of your unit is greater than $200.00 (two hundred pesos) per month;
d) The tax should always be paid by the occupant of the farm, except the case of the previous paragraph, deducting the tenant of the corresponding income, the part of the owner.
This will be responsible for paying the tax. Equal responsibility will correspond to the institutions of credit or individuals, who have within the normal rotation of their business the administration of properties.

II) In the departments of the Interior and in the rural area of Montevideo, the owners will pay each year for the following rates:

Real estate up to $1,000.00 up to $10,000.00, 1% (one percent).
$10,000.00 up to $20,000.00 up to $20,000.00 1 1/2% (one and a half percent).
Unfurnished furniture in more than $20,000.00, 2% (two percent).

The owner can repeat against the tenant 50% (fifty percent) of the tax paid for that concept. In this case, the amount resulting in as many equal shares as income perAodes shall be divided into the year and shall be charged in the period, form and with the guarantees established for the payment of the lease price.
The rural area of Montevideo and in the Departments of the Interior of the Republic, the tax will be collected in conjunction with the Real Estate Contribution, documented on the same planilla under separate headings.

ArtAculo 94.
(Recaudation). Without prejudice to the provisions of the previous article, the collection of the primary tax, may be carried out in its entirety by the National Council of Primary and Normal EnseA, not being able to be allocated in any case, for the Total attention of the collection service, including commissions, more than 6% (six percent) of the tax produced. The National Council of Primary and Normal EnseA is also authorized to agree, with the agencies it deems appropriate, the collection of the tax by means of its collectors, who will have to pour directly and in a weekly way, the amounts raised, in the General Treasurer of Primary Education.

ArtAculo 95.
(Exemptions). In addition to the exemptions established by the Constitution, they are exempt from this tax:

I) Housing whose monthly rental does not exceed $200.00 (two hundred pesos);
II) Real estate owned by foreign government or intended for offices of diplomatic legations;
III) Properties to serve as a seat to State or Department of Departmental Councils;
IV) Buildings serving as a seat to hospitals, sanatoriums of philotrypical associations and mutual relief and the institutions referred to in Article 134 of the Act No href="areuelveref.aspx?LEY, 12802//HTM"> 12.802, 30 November 1960.

ArtAculo 96.
(Special Account in Public Bank). All funds from the tax collection provided for in this Chapter will be deposited in the special account of the Bank of the Republic called "Treasury of Primary Instruction", against which the Council may turn the National of Primary and Normal.
To this account, in monthly form, the Office of Direct Taxes will see the result of the tax collected according to the second paragraph of article 93, sending a copy of the deposit form to the National Council of Primary and Normal EnseA, with a detail of origin of the same.
Without prejudice to the provisions of Article 215 of the Constitution and of the intervention that the laws assign to the Court of Auditors of the Republic and to the General Secretariat of the Nation, the National Council of Primary and Normally, a detailed account of the account referred to in the preceding paragraph shall be sent to those bodies on a monthly basis, establishing the amounts entered, payments made and affections arranged.

ArtAculo 97.
(Destination of the collection). The production of the Primary EnseA Tax will be allocated in Antegra form for the National Council of Primary and Normal EnseA which -- after the attention of the expenses of the collection provided by the article 94 -- will be able to use for the following purposes:

1A ° Acquire by expropriation, bidding or direct purchase, real estate intended for school use or offices of its dependency, required for the case of direct acquisition of the vote according to the absolute majority of its members. In the case of direct purchases and bidding, the tax exemption already established in the area of expropriations;
2A ° Construction, expansion or repair of buildings destined for teaching establishments or offices of its The Ministry of Public Works, whose works should be made through the Ministry of Public Works (Architecture Directorate), when they exceed an estimated cost of $100,000.00 (one hundred thousand pesos). Up to this limit you can do them, through their technical offices, according to the following rules: if they do not exceed the $10,000.00 (ten thousand pesos) in direct form, with a minimum of three proposals; up to $50,000.00 (fifty thousand pesos), prior to the call at prices published in two newspapers in the area of the work; and, exceeding, by public tender;
When it comes to repairs or extensions that the commissions of promotion, neighborhood or authorities (a) the municipal authorities offer to carry out directly on their own account, providing materials and/or manpower; The National Council of Primary and Normal Education, may contribute to solve the same with up to 50% (fifty per cent) of the calculated cost of the work.
The National Council of Primary and Normal will regulate the way make the contributions and the comptroller due to the good administration of the funds by the promotion commissions, neighborhood or municipal authorities acting in collaboration with the departmental school authorities. For the determination of the above amounts, the prior technical estimate will be given;
3A ° Larrendaments;
4A Food expenses, clothing and related articles for schoolchildren;
5A Equipment of school buildings and dependency;
6A ° Utiles and teaching materials;
7A ° Any other acquisition not included in the above list and necessary for the fulfilment of its specific purposes, which should have the most special required for the direct purchase of furniture.

ArtAculo 98.
(Constructions by convention). The validity of article 72 of the law NA ° 12.376, of 31 January 1957, and amend its text which is worded as follows:

" ArtAculo 72. The National Council of Primary and Normal Education, when it obtains the neighborhood and/or municipal contribution to the construction of school buildings, whatever its cost, and the contribution reaches 40% (forty percent) of the amount The project will be carried out directly by the convention system, contributing up to 60% (sixty percent) of its cost. The National Council of Primary and Normal Education, will regulate this article, as the way to carry out the technical and financial comptroller of the work ".

ArtAculo 99.
(Contractor notarial) The scribes will not be able to authorize acts of the property of raAces without the payment of the Primary EnseA or their exoneration being justified. This justification shall be made with the proof of payment corresponding to the last month expired prior to the date of the act in question, or the contribution schedule for the current year. In the absence of such vouchers, a certificate certifying any of those extremes may be obtained from the National Council of Primary and Normal. A simple, rights-free paper will be available and the Agency will have fifteen days to issue it, and if it does not, it will be issued a negative record, which will supplement the certification.
The omission by the scribes of this obligation will be in solidarity with respect to the tax that may be due and the Registry of Domain Transulations will not register documents that must contain the (s) mentioned, do not have them.

CHAPTER IV

EGRESOS

ArtAculo 100.
The allocations of the detailed charges on the payroll and the current expenses (Rubro 1.01), will be increased by 400.00 pesos (four hundred pesos) per month with the exception of the charges that are mentioned in the following items whose increases will be excluded from the one set in this article.

ArtAculo 101.
The assignments of the executive officers of the Police Escalation (PolicAa Executive, General MarAtima Prefecture and surveillance personnel of the General Directorate of Criminal Institutes), detailed in The General Budget of salaries and expenses (Rubro 1.01) will be increased by $450.00 (four hundred and fifty pesos) per month, with the exception of the Cadets of the Institute of Enseà ± anza, whose monthly increases will be $100.00 (100%). weights).
The allocations of all police executive staff of the Head of the Montevideo Polica, who will serve eight hours a day of work as a minimum, will be increased by 20 percent (twenty percent) of the salary.

ArtAculo 102.
Fire personnel belonging to the Interior Policy Headquarters (Item 7.02) will pass to the National Fire Corps (Item 7.05).

ArtAculo 103.
Set up for the executive and mechanical staff-driver of the National Fire Corps (Item 7.05) a "Monthly fire risk compensation" according to the following scale:

Major ................................. $300.00
Captains ............................... $300.00
Tenients 1ros. ......................... $240.00
Lieutenants 2dos. ......................... $240.00
Alfos ............................... $200.00
Sargentos 1ros. ......................... $180.00
Sargents ............................... $180.00
Cabos ................................... $180.00
Fire of 1Ast .......................... $180.00
Fire of 2Aª .......................... $180.00
Meca-Drivers ................... $180.00

ArtAculo 104.
The assignments of Military Escalation charges will be increased as follows:

From the maximum degree to Alfesrez including an increase in salary equivalent to 40% (forty percent) of current salary and compensation.
Staff of the Army of the Army and the Air Force and the Marine Corps receive the following monthly salary increases:

Sub-officers and Sargents ............... $400.00
Cabos ................................... $300.00
Apunters, cornet, drums, trompas,
soldiers and equivalents ................. $275.00
Apprentices, Cadets and Hopefuls ........ $100.00

ArtAculo 105.
The benefits provided by article 85 of the NA law 13,032, December 7, 11961, will be extended from the 1st January of 1964, to the Troop Officers and Personnel in the retirement situation of the Armed Forces, in the corresponding legal percentage.

ArtAculo 106.
The assignments of the Magistrates, Prosecutors Letrados, Secretaries of the Supreme Court of Justice and Courts and Secretaries of the Judges, of the DefensorAa of Minors and of the DefensorAa de Oficio in the Civil and Criminal and those of the Actuarios and Actuarios Adjunto of the Courts and Prosecutors Adjunto who are submitted or who opt for the rule of incompatibility, will be increased by 40% (forty percent) on their current salaries.
The option for the rule of incompatibility will generate a retirement to the Pension and Pension Fund, provided that the minimum number of legally enforceable services is computed.
The Legal Secretaries of the Administrative Court of the Administrative Court shall have the same assignments as the Secretaries Lawyers of the Supreme Court of Justice.
Increased by 35% (thirty-five percent), with a minimum of $400.00 (four hundred pesos) a month, starting from the first day of the month in which this law is enacted, the payroll salaries (Rubro 1.01) in force at that date for all charges dependent on the Judiciary (Incisos 12, 13 and 14) except those included in the preceding points.

ArtAculo 107.
FAJase, in $10,000.00 (ten thousand pesos) monthly lAquidos the salary of the Ministers (Secretaries of State); in $10,000.00 (ten thousand pesos) monthly lAquidos that of the Secretary of the National Council Government; in $8,000.00 (eight thousand pesos) monthly, those of the Assistant Secretary of State; and, in $7,000.00 (seven thousand pesos) monthly, that of the Prosecretaries of the National Council of Government.
provided for in Article 323 (2A) of the Act No 13,032, of 7 December 1961, will be increased by 50% (fifty percent).
FAjanse in $1,200.00 (thousand two hundred pesos) and $600.00 (six hundred pesos) monthly respectively, the expenses of representing the Ministers and Assistant Secretary of State and in $3,000.00 (three thousand pesos) monthly the expenses of representing the Military House of the National Council of Government.
Will have an increase of 40% (forty percent) the salaries of the following Charges: Directors General of the Ministries of the Ministries, Accountants General and Subcounter General of the Nació, Director General of Customs, Inspector General and Sub-Inspector General of Finance, General Treasurer of the Nació and Director of Public Credit.
The charges of the Civil Escalation in the Item 2.01 and 2.02, with the exception of the Secretary and Prosecretaries of the National Governing Council, will have an increase in salary, equivalent to 40% (forty per cent) of the current salary and compensation, with a minimum of $400.00 (four hundred weights).

ArtAculo 108.
The members of the Electoral Court, the Court of Auditors of the Republic, the Directories of the Retirement Fund and Pensions of Industry and Commerce, of the Pension and Pensions Fund Civil and School of Retirement and Pensions of Rural and Domestic Workers and Pensions to Old Age, of the National Council of Primary and Normal EnseA and of the Administration of the Sanitary Works of the State, the President of the Council of the NiA ± o, the Directors of Secondary Education and of the University of Labor and the Rector of the University of the Republic and members of the Directories of the National Frigory and CONAPROLE, will enjoy a monthly salary of $7,500.00 (seven thousand five hundred pesos), lAquidos. The Dean of Faculties will have a monthly allocation of $6,000.00 (six thousand pesos).

ArtAculo 109.
They will not be included in the salary increases established by this law by the members of the Supreme Court and the Court of Administrative Litigation, the State Attorney in the Administrative, Court of Justice and Departmental Lawyers who choose to continue to perceive participation in the cases in which they intervene, nor those whose endowments are set privately by the Parliament.

ArtAculo 110.
Personal rewards paid out of the items included in Group I "Personal Services Tax" (except for the Rubro 1.01) as well as those paid for by Legal provisions under other expenditure items and those that are covered by special provisions and laws will have an increase of $400.00 (four hundred pesos) per month, in which the necessary sum will be increased
For the increase in the number of day laborers ' allowances will be taken
addition to the increase established in this article, the caregivers of the Council of the NiA will receive $200.00 (two hundred pesos) of basic salary; for the first year, $230.00 (two hundred and thirty pesos); for the second year, $250.00 (two hundred and fifty pesos), and for the third year, $270.00 (two hundred and seventy pesos).
In the special cases in which the caregiver can be in charge of three years, according to Article 59 of the Law of the European Union of 30 November 2008 In 1960, he or she shall receive by the fourth or fifth year a sum equal to that which, according to the preceding paragraph, is received by the third.
DeclAs the administrative and Conserjea of the State Casinos and the Central Office of the The Advisory Committee and the Fiscalizer of Gambling are not included in the exceptions provided for in paragraph 3A, of article 54, of the law NA ° 12.801 of November 30, 1960.

ArtAculo 111.
The salary scales and their progressive from the NA ° 12.801, dated 30 November 1960, amended by the law NA ° 13,032, dated December 7, 1961, will be adjusted according to the increases in this law.

ArtAculo 112.
Remuneration increases as set out in the preceding articles shall be equal to the official's salary or basic assignment, in each case, and not to the compensation or item complementary to the same, which I perceive, nor to the social benefits.

ArtAculo 113.
Officials occupying Foreign Service Escalation charges will receive the salary increase set out in Article 100 of this Act, when they are providing services in the
the provisions of the foregoing paragraph, the officials of the Foreign Service Escalation who do not perceive the increase shall be counted on the retirement effects, and shall be charged with General income the corresponding pension contributions.

ArtAculo 114.
The payroll salaries (Rubro 1.01) of the Electoral Court, Administrative Court of Justice and Court of Auditors, will receive an increase of 35% (thirty-five percent), with a minimum of $ 400.00 (four hundred pesos) per month, starting from the first day of the month in which this law is enacted.

ArtAculo 115.
Setting up, as of 1A ° January 1964, the compensation for seniority subject to montepAo, for all officials whose charges are included in the "A" salaries set by Article 1A of the Act No 12.801, of 30 November 1960 and of the non-escalatory civil charges of points 2 to 11, 21 and 22.

ArtAculo 116.
No official shall be entitled to the age compensation that is created by this law or other compensation to be taken as a basis of functional seniority, in more than one charge or activity. In this case, you should declare the charge for which you choose to receive the benefit.

ArtAculo 117.
The age compensation benefit referred to in item 115 will be $50.00 (fifty pesos) per month for every ten years of services completed with a maximum of $150.00 (one percent). fifty weights).

ArtAculo 118.
The inclusion in the benefit and its decennial increases will be performed at the 1st of January of each year. For the purposes of seniority, the periods or activities in the Public Administration will be added in a continuous or discontinuous form of computer for the day laborers at the time of one month for every twenty-five years.

ArtAculo 119.
The resulting profit value established by item 115 will be serviced by the Rubro 1.07, from the respective budget plans, for which the credit will be enabled corresponding.

ArtAculo 120.
Else to $150.00 (one hundred and fifty pesos) per month the premium per household established by article 45, of the law NA ° 12.801, dated 30 November 1960 and amended by Article 88 et seq. of the Act No 13,032, dated 7 December 1961.
Else vase a $1000.00 (mil Pesos) el tope establecido en el artAculo 92, de la ley NA ° 13,032 of 7 December 1961.

ArtAculo 121.
Elévvase a% 500.00 (five hundred pesos) the birth premium fixed by article 52, of the law NA ° 12.801, dated 30 November 1960 and amended by Article 96 of the Act No 13,032, dated 7 December 1961.

ArtAculo 122.
The family allowances referred to in Articles 46 to 51 of the NA Act 12.801, dated 30 November 1960, as amended by Article 87 of Law No 13,032 of 7 December 1961, shall be increased by $10.00 (10 pesos) per month, per beneficiary.

ArtAculo 123.
All increases set forth in this Chapter will be serviced by General Revenue, or by the Agencies, Treasury, or Special Funds as applicable.
increases to the global items established in the following article.
AutorAzase to the executive branch to meet the obligations committed to pay the benefits that it assigned to the officials of the General Directorate of the Post, the artAculo 48, de la ley NA ° 12.803, dated 30 November 1960, as amended by article 214 of the law no. 13,032, dated 7 December 1961.

ArtAculo 124.
In order to improve the monthly allocations of its officials and the social benefits referred to in this law, AsAgnase to the Teaching Bodies the following annual items, which is will be settled from the first day of the month of the promulgation of this law:

University of the Republic ................... $30:000.000.00
University of Labor of Uruguay ............ $20:000,000.00
National Council of Primary and
Normal ........................................ $ 89:000,000.00
National Council, High School ..... $41:000,000.00

The governing councils of the respective bodies shall regulate the provision of the preceding items.
For compliance with the budgetary improvements laid down in this Law and in NA No 13,032 of 7 December 1961, the University of the Republic and the University of Labor are authorized to have up to $5,000,000.00 (five million pesos) to each institution, for the year 1964, on the amounts indicated above.

ArtAculo 125.
Sustit the final paragraph of article 48, of the law NA ° 12.376, dated 31 January 1957, for the following:

" The salaries and compensations of the personnel included in this provision, as well as the assignments of the professionals who perform functions in that School and the Partidas of Expenses that are awarded to the same service. with 150% (one hundred and fifty percent) of their amount, from the National Council for Primary and Normal (National Council).

ArtAculo 126.
The salary improvements set forth in this law will not generate contributions due to differences in increases in favor of the respective Retirement Boxes.

ArtAculo 127.
The increases in wages and social benefits set forth in this law will begin to become due from the first day of the month in which this law is enacted.

ArtAculo 128.
AutorAzase to the Executive Branch to dispose in Exercise 1964, 2% (two percent) of the total of the General Budget, with deducting from the budgets of the Teaching Bodies, to be used exclusively in the following destinations: food of people, vAveres, manuterenation of animals, medical, hospital and laboratory material, complementary study of the General Census of Population and Housing and enabling new hospitals or polyclinics, in Central Administration. The teaching agencies will receive 2% (two percent) of their respective budgets in the 1964 financial year to reinforce their expenditure items.
will not be available in any case for this item, in the Central Administration and in the Teaching agencies, to the remuneration of personal services.
Annually and in the opportunity of article 215 of the Constitution of the Republic, the Executive Branch will give the General Assembly, in a detailed manner, the employment of the funds that are authorized by this law, as appropriate.

ArtAculo 129.
AmplAase in the amount of $350,000.00 (three hundred and fifty thousand pesos) the Rubro 1.02 "Salaries with Charge to Global Items" (for Honorary Commissions of the Comptroller of Medicines) of the Item 10.54.

ArtAculo 130.
AutorAzase to the Executive Branch to allocate to subsidise the budget of the agencies indicated up to the following annual amounts, additional to those collected by authorizations legal in force:

AFE ....................................... $190,000,000.00
PLUNA ..................................... $47,000,000.00
SOYP ...................................... $9,800,000.00
OSE ....................................... $ 22,000,000.00

CHAPTER V

Multiple Provisions

ArtAculo 131.
FAJase in a duodal of its annual budgetary obligations, the lAmite of the current account that with the Bank of the Republic will have the Executive Power and the Governments Departmental.
Such loans will not be less than $2,000,000.00 (two million pesos).

ArtAculo 132.
Increased to $24:000,000.00 (twenty-four million pesos), the annual contribution of the Bank of the Republic to General Income, which will be charged to the Agency's profits.

ArtAculo 133.
Transfer to the General Finance Inspectorate the duties, duties and obligations assigned to the former Office of Earnings Elevated by the article 2A ° of the law NA ° 11.418, dated 29 April 1950, with the sole exception of the collection and audit of the Inheritance Tax.

ArtAculo 134.
Community, etc.


Room of Sessions of the CA of Senators, in Montevideo, on January 31, 1964.

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

Ministry of Finance
     Ministry of the Interior
      Ministry of Foreign Affairs
       Ministry of National Defense
        Ministry of Public Works
         Ministry of Health
          Ministry of Livestock and Agriculture
           Ministry of Industry and Labour
            Ministry of Public Health and Social Protection

Montevideo, January 31, 1964

Cúmplase, acorsese recibo, comunAquese, publáquese e insatirté en el registro Nacional de Leitos y Decretos.

GIANNATTASIO.
RAUL YBARRA SAN MARTÍN.
FELIPE GIL.
ALEJANDRO ZORRILLA DE SAN MARTÍN.
UNASSUMING REBOLLO.
ISIDORO VEJO RODRÍGUEZ.
APARICIO MENDEZ.
GUILLERMO GARCIA COSTA.
WALTER SANTORO.
JOHN E. PIVEL DEVOTEE.
Luis M. de Posadas Montero,
Secretary.

Montevideo, April 1998. Legislative Power.