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Law No. 13,142

DELINQUENT DEBTORS

EXEMPTION FROM SURCHARGES, INTEREST AND FINES TO THE DEBTORS OF TAXES, NATIONAL TAXES AND CONTRIBUTIONS BY SOCIAL LAWS THAT MAKE THE TOTAL OR PARTIAL PAYMENT EFFECTIVE IN THE PERIOD THAT IS ESTABLISHED, A FEE IS RAISED, BENEFITS ARE GRANTED AND GIVEN RULES FOR SANCTIONING INFRINGEMENTS.

LEGISLATIVE POWER,

DECREE:

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Article 1 °.
The delinquent debtors of national taxes, fees and contributions, as well as pension contributions and family allowances, accrued prior to 31 January 1963 that they have made or which make cash in the period from 16 May 1963 to 31 July 1963, the entry or full or partial payment of their debt shall be exempt from the surcharges, interest and fines which may be incurred by the amounts actually discharged in that period.
Will not govern these benefits in the cases of tax evasion declared by final administrative act, being understood as a result of fraud for the purposes of the application of this law, the facts provided for in Article 375 (3) of the Law N ° href=" /leyes/ley12804.htm"> 12.804, dated November 30, 1960. However, the intention to defraud in the cases referred to in point (F) of Article 375 (3) is not presumed to be presumed. The complaints already made are without effect, provided that there is no definitive administrative act declaring the existence of fraud.

Article 2 °.
The payment of the taxes referred to in the previous article shall be made to the respective collecting Office or to whom it has and after verifying the recovery of the entire debt, the Office the closure of the proceedings shall be immediately available. If they are being dealt with by the courts, the closure will be arranged at the request of the corresponding Office by the Magistrate who understands in the judgment, while deciding on the cessation and lifting of the embargoes and other measures Precautious decretadas. The taxes caused in the trial will be considered ex officio.
The attorneys and prosecutors will be liquidated and will pay the percentages to which they would be entitled for all the recovery efforts initiated by them prior to the enactment of this law that would be regulated under the law.
This will be attributed to the proceeds of the collection.

Article 3 °.
Substitute Article 3 of Law N ° 13.123, of 4 April 1963, by the following:

" Article 3 ° The taxpayers of the taxes indicated in this article, which as of the date of validity of this law, comply within the legal and regulatory deadlines with all the obligations imposed by the aforementioned taxes, will have a 5% (five percent) bonus on the amount of the tax.

The bonus will only comprise the taxpayers of the following taxes:

I) Income Tax Office

1) Income tax on natural persons.
2) Capital corporation tax.
3 )Tax on financial activities.
4) Income tax.
5) Mortgage loan income tax.
6) Tax on the income of industry and commerce.
7) Sales and transaction taxes.
8) Tax on the supply of goods.
9) Replacement tax on inheritances.
10) Tax on investment companies.

II) Office of Direct Taxes

11) Inheritance, Legacy and Donation Tax.
12) National Real Estate Overcharge Tax.
13) Additional national tax on Real Estate Contribution.
14) Leasing tax on Anonymous Agricultural Corporations.
15) Tax created by Article 111, of law number 11.029, of 12 January 1948 (National Institute of Colonization).

III) Internal Revenue Office

16) 25% tax (twenty-five percent) to lubricants and greases lubricants.
17) 2% tax (two percent) to beer.
18) 20% (twenty per cent) additional tax on fine, licorous, special wines, vermouths, foamers and champagne.
19) Tax of 44% (forty-four percent) on alcoholic beverages, cane and staple.
20) 6% (six percent) tax on alcohol-free beverages.
21) 3% (3 percent) tax on alcohol. cider.
22) 10% (ten percent) tax on cameras and covers.
23) Tax on agricultural transactions. "

Article 4 °.
The bonus will be applied by tax, regardless of the situation that in the same or other
collection office the taxpayer can have with respect to other taxes.
it will not apply to those who are delinquent taxpayers and to those who are already under a facility scheme.
Nor will it be up to the payments that are made by the withholding tax authorities in their condition as such.
a reliquidation is practised by the taxpayer himself or by the (i) administration, of which an increase of more than 20% (20%) will arise, in respect of the tax paid with bonus, the taxpayer will have to reintegrate the amount of the exemption from which it has benefited.

Article 5 °.
Exempt the benefits set out in Article 1 of this Act, to the defaulting debtors in the payment of contributions to the Fund of Resources of the Honorary Commission of Medical Assistance and Allowance for Disease for Construction Personnel (CHAMSEC), and other Social Welfare institutions, funded by employer and worker contributions. These benefits will be due to debts due up to June 19, 1963.

Article 6 °.
Elevate to 2% (two percent) the surcharge of (one percent) default on the payment of contributions and, from fines set forth in Article 22, of law number 12.839, of December 1960, not being the surcharge, capitalizable.

Article 7 °.
Any payment management that is carried out by way of work, works or services contracted by branches of the Executive Branch, Decentralized Services, Autonomous Authorities and Departmental Governments, must be preceded by the presentation of certificates issued by the Industry and Commerce Pension and Pensions Fund, the corresponding Family Allowance Fund and the Honorary Commission for Medical Assistance and Sickness Allowance for the Construction Staff (CHAMSEC), where it is stated that the The Minister of the European Parliament is currently in charge of the payment of contributions to these institutions. Such certificates shall be valid for 90 days from the date of their issue.

Article 8 °.
To the taxpayers of the Giro Patents tax that have incurred the infringement as provided for in Articles 83, of Law No. 11,924, of 27 March 1953, and 121, (4) (4) of Law No 12.804,30 November 1960, a fine equivalent to the tax which was intended to be defrauded, provided that it is primary offenders, and in turn, the tax to be paid does not exceed the amount of $2,000.00 (two thousand weights).

Article 9 °.
Include tax inspectors among the officials to which the percentages referred to in Article 2 of Law No. 13.123are to be settled, of 4 April 1963.
It will be required in this case that the complaint has been processed and the fine is settled by the respective section, before April 4, 1963.

Article 10.
The sums which, by application of the decree of 17 January 1963, on the subsidy to the tourist, must be reintegrated into the hotel establishments shall be charged to the payment of taxes, fees, contributions, and contributions to the Retirement Banks and the Family Allowances, accrued or payable, until the total cancellation of their debits.
In the event that sums are charged to the contributions of the Retirement and Family Allowances Boxes, the State will have to reintegrate these sums into the respective Agencies.
When they are charged to debts prior to January 31, 1963, they will be exempt from fines, surcharges and interest.

Article 11.
The aforementioned imputation shall be made prior to the comptroller and liquidation of the accounts by the General Inspectorate of Finance, in accordance with the provisions of Article 4 of the Decree.

Article 12.
Declare that article 9 ° of law number 13.032, of 7 December 1961, which replaces Title VII, of law N ° 12.804, does not deprive the national industries of the exemption established by law number 9,498of 14 August 1935, and which, therefore, during the legal period which was lacking for them to terminate the exemption of a patent for rotation, understand that they enjoy the exemption of the tax established in the title replacement.

Article 13.
This law shall enter into force on the basis of the Executive Branch's compliance.

Article 14.
Commune, etc.



Chamber of Sessions of the Chamber of Senators, in Montevideo, on June 28, 1963.



    MINISTRY OF FINANCE.
      MINISTRY OF INDUSTRIES AND LABOUR.
       MINISTRY OF PUBLIC EDUCATION AND SOCIAL SECURITY.
        MINISTRY OF PUBLIC HEALTH.
         MINISTRY OF ANIMAL HUSBANDRY AND AGRICULTURE.

Montevideo, July 4, 1963.

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

                            For the Council: