Law No. 13,032

ACCOUNTABILITY

LAWS 12.801, 12.802, 12.803 AND 12.804 ARE AMENDED BY GIVING RULES FOR THE ANNUAL APPLICATION OF THE ANNUAL INCOME TAX, THE SALES TAX AND THE SUNTUARY ARE AMENDED; SCALES FOR INHERITANCE AND RELATED TAXES ARE FIXED, PROPERTY SURCHARGE, STAMPS AND SEALED PAPER, REAL ESTATE TRANSFERS, PUBLIC INSTRUCTION, INTERNAL TAXES; CHANGES IN THE ALLOCATIONS OF PUBLIC OFFICIALS, CONSTITUTED HOUSEHOLD, ETC. AND THE GENERAL DIRECTION OF CUSTOMS IS RESTRUCTURE.

DECREE:

---

Article 1 °.
Modify Title I of Law N ° 12.804, dated November 30, 1960, which will be worded as follows:

" ARTICLE 1 °. (Structure).-Create an annual tax on the income of Uruguayan source obtained by any natural person, regardless of nationality, domicile or residence.
For the purposes of this tax, the income shall be classified in the following categories:

(i) Arbea;
(II) Mobilaria;
(III) Industry and Commerce;
(IV) Agriculture;
V) Personal; and
(VI) Professional.

In categories I and II shall include the income from the capital; in the III and IV the mixed income from the combination of capital and labor; and in the V and VI the income from the work. The predominant production factor shall be taken into account for the purposes of the inclusion of income in one or other category. When this cannot be accurately determined those will be computed in the industry and commerce category. "

" ARTICLE 2 °. (taxable persons).-They shall be taxable persons:

(a) Income holders taxed.
(b) Successions as long as there is no declaration of heirs.
c) Family cores.
d) Retention agents and other persons responsible for foreign debt established in this law. "

" ARTICLE 3 °. (Concept of income).-It is considered income the economic produced derivative of goods, rights or activities, applied to a regular productive function.
Likewise will be considered income of the fiscal year in which it is produced, the increase of patrimony justified in a documented manner and the result of the use made by the taxpayer of goods received in payment of credits from his usual operations, provided that the disposal is carried out in the 12-month period from the date of acquisition of the good. "

" ARTICLE 4 °. (Uruguayan source).-Without prejudice to the special provisions that are established, the income from activities developed, property or rights used economically in the Republic shall be considered as a Uruguayan source, with independence of the nationality, domicile or residence of those involved in the operations and the place of business of the legal businesses.
The income from guaranteed loans with real rights will be considered as Uruguayan or foreign source as the location of the goods (a)
interests of debentures or obligations shall be considered to be wholly of a Uruguayan source when the issuing institution is constituted or located in the Republic, with the exception of the place in question; the assets that guarantee the loan and the country in which the issue has been made are located.
The remuneration that the State pays to the members of the Diplomatic and Consular Corps is also considered as a Uruguayan source. functions abroad ".

" ARTICLE 5 °. (Fiscal Year).-For the application of the tax, the fiscal year will coincide with the calendar year.
The income of the real estate, mobiliaria, agricultural, personal and professional categories will be charged to the fiscal year in which they would have been perceived.
For the category of industry and commerce, the income shall be charged to the fiscal year in which the annual economic year ends, provided that sufficient accounting is carried out in the direction of the Directorate. Otherwise the annual economic year shall coincide with the fiscal year; however, in the light of the nature of the holding and other special situations, the Directorate shall be empowered to fix the annual economic year on dates which do not match the fiscal year.
The same system applies for the allocation of expenses.
Although the income has not been collected in cash or in kind, the taxpayer is deemed to have received them, provided they have been available or have been reinvested, accumulated, capitalized, accredited in account, put in reserve, in a fund of amortisation or insurance, whatever the name or whatever form it has been disposed of, to the benefit of the taxpayer or in accordance with its directives ".

" ARTICLE 6 °. (Successions).-In order to establish the income taxed in the successions, it will proceed as if the deceased had not died practicing the liquidation of the tax in good time in accordance with the rules applicable to that.
The heirs will respond jointly and severally of the tax to be paid to the succession as well as the one that the deceased will owe, except for the case of inventory benefit.
Executing the self-declaration of heirs and as long as the partition is not carried out, the (a) the proportion of the proportion of the income of the which, according to their hereditary right, corresponds to the income of the estate assets.
The legatees will add to their income those produced by the property of which they are beneficiaries.
If you have executed the self of declaratory of the the estate has a negative balance, the heirs may dispose of it in accordance with the provisions of Article 35, in the proportion corresponding to them. "

" ARTICLE 7 °. (Family core).-They will be familiar core:

(a) spouses who live jointly;
(b) the unmarried person, in fact or legally separated, divorced or widowed, who is in charge of one or more dependents who live with him; in this case one of the dependents will be considered family core component.
They may constitute a family core:

(a) capable persons who live together and are linked to each other by consanguinity to the third degree, by affinity to the second degree or by adoption;
(b) spouses who live together with other persons other than dependent relatives of those for consanguinity to third grade or for adoption.

The components of the family core must be domiciled in the country and will respond jointly and severally to the tax payable on the family taxed income. This solidarity will not govern the dependent who has been considered a component of the core.
Conviviality will be considered to continue even if transient separations occur for reasons of force majeure or for other causes duly justified ".

" ARTICLE 8 °. (Occasional income).-Net income derived from accidental activities developed in the country by persons who occasionally reside in the country, shall be subject to the following regime:

(a) the income shall be deemed to have been received within a month if the time of its stay in the country is equal to or less; in two months, if it is between one month and two, and so on;
(b) the annual income shall be calculated by multiplying the income by twelve
c) the annual tax shall be calculated by applying the levy on individual taxed income;
(d) the resulting tax shall be provided at the time of stay in the country calculated in accordance with the provisions of paragraph 1. (a) The net income shall be determined in accordance with the rules of the personal or professional categories where appropriate; where the same applies to the category of industry and trade, the net income shall be presumed, in the absence of proof to the contrary, The amount of the tax shall be equal to 20% of gross receipts.
Persons who operate rooms or places of public spectacles and radio or television stations shall be liable in solidarity with the tax which is generated for the activities carried out in their premises, without prejudice to the responsibilities of the withholding agent designate.
shall be exempt from income received by persons or organizations that are engaged for cultural purposes by State entities. "

" ARTICLE 9 °. (Gross income).-Gross income of this category:

(a) Produced in money or in kind, derived from the location or sublocation of buildings, as well as any legal business involving the use or enjoyment thereof by a third party.
(b) Any kind of benefit to be received by the ownership or constitution of real property rights.
c) Any non-reintegrated payment made by the lessee for obligations of any nature which, according to the law, are the responsibility of the owner or the landlord.
d) take charge of the tenants for the use of furniture, accessories or services of the property, provided by the lessor.
e) The location value of the buildings whose owners use them for recreation, summer, deposit, office or similar, or transfer it to a free title, unless the transfer is made in compliance with the legal obligations, in favour of institutions exempted from the tax by the Constitution, or for reasons of general interest.
f) The locative value of the house-room which is the habitual residence of the taxpayer, in the part that exceeds 30% of the the minimum non-taxable amount applicable in accordance with Article 37 or, where applicable, of Article 41.
g) The value of the improvements made by the tenant that are left without compensation for the benefit of the property. Where such improvements have been made in compliance with an obligation agreed in the lease, the taxpayer may prorate its value for the period laid down in the contract concerned.

With regard to the provisions of paragraphs (a) and (b), the declaration of values appreciably lower than those governing the zone shall not be accepted, in such case the Directorate shall fix the presumed location value, unless such values are
For the purposes of this category, the owners of the property owners who have the possession or possession of the same and the holders of any title are assimilated to the owners. "

" ARTICLE 10. (Net income).-For the determination of net income, shall be computed as deductions:

(a) For urban and suburban buildings, 20% (twenty per cent) of gross income, for conservation, repair and other expenditure not specified in the following paragraph. For rural buildings, this deduction will be 10% (ten percent).
b) For urban and suburban buildings 15% (15%) and for rural buildings 8% (eight percent) of gross income for the following concepts:

1) Interest paid on mortgage debts that are taxed on the property, provided that they have been contracted for the acquisition, construction, extension or repair of the property.
2 °) Taxes paid to affect the property or the income of the property Category.
3 °) Accounts that are leased have paid for water, electrical energy and heating fuels services.
4 °) Remuneration paid by the lessor to the service personnel performing tasks in the building provided that on those who are making retirement contributions.
5) Contributions by social laws to be paid for the remuneration mentioned in the previous number; and
6 °) Commissions for the administration of properties paid to credit institutions or other entities within its commercial rotation develop such an activity, provided that its amount does not exceed the current rates of the Banks.

Where the percentages referred to in paragraph (b) of this Article do not meet to cover the actual expenditure covered by them, the amount of such expenditure may be deducted from their justification.
In the case of sublocation, they may be deducted in full the amounts paid to the locator, who must be identified by the taxpayer. "

" ARTICLE 11. (Exemptions).-The income received during the three years following the first municipal clearance of the building will be exempt. "

II) Category Mobilia

" ARTICLE 12. (Gross income).-Gross income of this category:

(a) Those arising from deposits, loans, and in general any capital placement or credit of any nature of the taxpayer.
(b) The dividend of shares and interest on bonds. The distribution of reserves constituted with profits after the validity of this law is considered to be a dividend, regardless of the way in which it is carried out. Where this income is calculated, the tax payable may be deducted from the tax paid in accordance with Article 68 (1).
The dividends corresponding to the agricultural holdings shall be computed by the amount of income (a) the information referred to in Article 69 (3) (3)
c), arising from the location of the movable property or property, except as provided for in Article 9 (d).
(d) Those arising from the transfer of the use or disposal of the goods incorporated in it. such as keys, trademarks, patents and privileges.
When justified In the opinion of the Directorate, the owner of the referred good must carry out expenses in order to obtain or maintain the income, it is admitted to deduct the percentage that establishes the regulations according to the circumstances of each case and up to a 50% (fifty per cent) of gross income.
e) The sums to be collected in payment of non-doing obligations.
f) For life income; and
g) All other income of a similar nature to those mentioned above. "

" ARTICLE 13. (Interest rate).-The interest rate for credits, placements, etc. should be determined in an express manner, resulting in income taxed in this category; such interest, for tax purposes, may not be less than 12% (12%) (a) Annual, with the exception of paid by the official agencies, banks, banks, popular boxes, and cases in which a lower rate is established by law.
The Executive Branch may establish other cases in which it is admitted
i) the interest resulting from the transfer of immovable property within a period of time shall be determined by the regulation, which shall take into account the provisions of Law No 8,733of 17 June 1931. "

" ARTICLE 14. (Net income).-For the determination of net income, a percentage of 5% (5%) of gross income will be counted as a single deduction. "

" ARTICLE 15. (Exemptions).-The following income shall be exempt:

(a) Interest in national currency deposits in savings banks made up of banking institutions or popular boxes.
(b) Interest in foreign currency deposits in banking institutions or popular boxes, the holders of which are foreign persons not domiciled in the country. In the case of legal persons, the members, directors and proxies must be individuals domiciled outside the country.
c) Interest in securities issued by the Mortgage Bank, national and municipal debt securities, and Treasury bills and bonds.
(d) Utilities distributed by consumer cooperatives.
e) Utilities distributed by the companies within the meaning of Article 7 of Law No. 11,073of 24 June 1948, and interest paid by them for loans in foreign currency whose holders fulfil the conditions laid down in paragraph (b).
f) Utilities distributed by companies whose object is the exploitation of new industries under the conditions of time and form set out in Article 25 (d).
i) Interest in loans granted to public entities.
j) Shares released for the purposes of the reinvestment authorised by Article 23 ".

" ARTICLE 16. (Mortgage loans).-Persons who have taxable income between which there are income from mortgage-secured loans, shall be subject to the payment of an additional fee to be applied on the net income of that origin. "

III) Category Industry and Commerce

" ARTICLE 17. -Income from this category is derived from the joint use of capital and labour applied to commercial, industrial or any other type of activity. At the end of the financial year, the income shall be considered to be wholly received by the owner or in his case wholly distributed and received by the members; in the companies in which the shares are held, this provision shall apply only to the unlimitedly responsible partners.
The income not included in another category shall be computed. '

" ARTICLE 18. (gross income).-Gross income of this category-both in the activity of the taxpayer and in the companies whose profits it participates in-the total production of trade, industry or other activities, included in the previous article.
shall also constitute gross income of this category:

(a) The results of the disposal of assets of the fixed asset that will be determined by the difference between the selling price and the cost value of the good minus the amortizations computed from the date of their income to the estate when corresponds. For the existing goods at the date of entry into force of this law, it will be taken as the cost value of the application, of the revaluation coefficients that the regulations will set, accepting always that it is adjusted to the reality that the the useful life of such goods shall be extended by the time limit set by the taxpayer or by the company where appropriate.
These results shall not be computed: 1 °) when used in the same financial year for the acquisition of goods equal to or similar to the enajado; 2 °) where they derive from the disposal of buildings, unless the operation incorporates the
b) The results of the disposal of movable or immovable property which have been received in payment of claims arising from transactions falling within this category determined in accordance with the rules of the previous paragraph.
(c) the recovery of non-depreciable assets where it has been taken into account in inventory.
(d) The results of the disposal of establishments or houses of commerce, after 25 November 1961. When the disposal is carried out within five years of the date the results will be computed by as many fifths as years or fraction have elapsed.
The date of the disposal will be taken from the effective delivery of the
e) any other increase in equity produced in the financial year.
The revaluation of the assets of the existing fixed assets at the date of entry into force of the This law will be mandatory for all tax purposes. "

" ARTICLE 19. (Net income).-In order to establish the net income of this category, the gross income shall be deducted from the necessary expenditure incurred in order to obtain and maintain it.
economic:

(a) Losses caused by chance or force majeure on the part not covered by indemnity or insurance.
b) Donations to Public Entes and to the Institutions within the meaning of Article 69 of the Constitution, the condition of which has been recognized by the Executive Branch.
c) Losses arising from crimes committed by third parties against goods applied to the collection of taxed income, as soon as they are not covered by compensation or insurance.
d) penalties and forecasts for bad loans in reasonable quantities,
e) the remuneration of the owner or partner within the limits laid down by the rules.
(f) The remuneration of the spouse or relatives of the taxpayer for services to be provided
g) the costs of mobility, viatics, representation costs and other similar compensation, in money or in kind, in reasonable quantities to be paid for in the case of the Management's judgment.
h) The organizational expenses, which will be
i) amortisation of wear and tear and disuse.
j) redemptions of incorporated goods such as keys, trademarks, patents and privileges, always
k) The costs and contributions made in favour of the staff for health care, school and cultural assistance and the like, in reasonable amounts in the opinion of the Directorate.
(l) The costs incurred abroad as soon as they are essential for obtaining the income of the Uruguayan source and to the extent that they were fair and reasonable in the opinion of the Directorate. "

" ARTICLE 20. (Deductions not supported).-Cannot be deducted:

(a) Personal expenses of the taxpayer and his/her family.
(b) Losses arising from the performance of illicit operations.
(c) Killing of keys, marks and similar assets, established by simple valuation.
(d) Tax fines imposed by fraud. "

" ARTICLE 21. -The regulations will establish procedures for determining the income of Uruguayan sources, in all cases where, by the nature of their exploitation, by the modalities of their organization, or for another reason justified, the same cannot be established with accuracy. Unless otherwise proved, and in the absence of any other background, net income is presumed to represent, for the purposes of the administrative estimate, 20% (twenty per cent) of gross receipts.
Where the gross income of the establishment be less than $240,000.00 (two hundred and forty thousand pesos) per year, it may be decided to determine the net income according to the percentage set out in the previous paragraph.
To establish the income for differences of change arising from foreign currency transactions, as well as for the purposes of introduced to the country or received in payment without there being a certain price in Uruguayan currency, will follow the procedures determined by the regulations.
For tax purposes the business transfers, transfers and other transactions (a) the closure of the financial year shall be imported and the taxpayers and the companies incorporated by them shall be obliged to submit an affidavit for that financial year. The transformation of personal society into society by actions will be equated with the cessation of business. "

" ARTICLE 22. (Inventory Valuation).-Stock of merchandise will be computed at the cost of production cost, or purchase price, or at the cost price in plaza on the day of the end of the Exercise, at the option of the taxpayer.
The Management may accept other inventory valuation systems, when they are adapted to the business modalities, are uniform and do not offer difficulties to the audit.
The systems or methods of accounting, the formation of the inventory and valuation procedures, may not be varied without the authorization of the Management and prior adjustment of the last inventory.
The stock at 1 ° July 1961, may be revalued at the cost price in plaza to that date. The amount of such revaluation shall be deemed to be exempt from the income of the following Exercises in the manner determined by the Regulations.
In the case of securities, shares, cards, bonds, letters or bonds, the transactions of which are (a) the value of the securities shall be entered in the stock market at the end of the financial year or the purchase price, at the taxpayer's option. Once any of these methods have been adopted, it cannot be varied without prior authorization from the Directorate. "

" ARTICLE 23. (Reinvestment).-Income for the installation, extension or renewal of industrial equipment shall be exempt up to a maximum of 80% (80%) of the net profit of the corresponding year. The percentage will be 90% (ninety percent) when investments are made in the Departments of San Jose and Canelones and 100% (one hundred percent) in the other Interior Departments. Such income must be transferred to a reserve whose only subsequent destination is capitalization.
The investment must be made within a period not exceeding the maturity of the third financial year following which the exemption is motivated. As long as the extensions referred to in this article are not made, the exonerated utility must be invested in public securities to be deposited with the Bank of the Republic, to the joint order of the interested party and the
. If the actual installation, extension or renewal of the industrial equipment is not carried out within the legal period, the corresponding income tax shall be due from the date on which the tax was due, with the applicable surcharges, the relevant reliquities are being formulated.
The amount of the Exercise exceeding the percentages referred to in paragraph 1, may be deducted in the following Exercises ".

" ARTICLE 24. (Income from international activities).-Income from activities partially exercised within the country, shall be in accordance with the following rules:

(a) It shall be the income of the Uruguayan source of insurance companies that comes from their insurance or reinsurance operations which cover risks in the Republic, or which relate to persons who at the time of the conclusion of the contract resided in the country. For companies incorporated abroad, the net income of Uruguayan source is fixed in the following percentages on the premiums received: 3% (three percent) for the risks of life; 8% (eight percent) for the risks of fire; 10% (10%) for maritime risks and 2% (2%) for other risks.
(b) Net income of the Uruguayan source of foreign maritime or air navigation companies is set at 10% (10%) of the gross amount of the freight by passages and loads corresponding to the transports of the country to the
c) The net income of the Uruguayan source of the production, distribution or intermediary companies of cinematographic films is fixed at 30% (30%) of the remuneration they receive for the exploitation of the same in the country.
d) Net income of Uruguayan source obtained by foreign international news agencies is set at 10% (ten percent) of gross remuneration.
e) Uruguayan source income derived from operations of export and import shall be determined on the basis of the FOB or CIF values of the goods exported or imported.
Where no price is fixed or the declared price does not conform to those governing the international market, such income shall be determined in accordance with the rules laid down in Article 21 (1).

In the cases of paragraphs (a), (b), (c) and (d), it may be decided to determine the actual net income of the Uruguayan source in accordance with the rules to be determined by the rules. "

" ARTICLE 25. (Exemptions).-The following income shall be exempt:

(a) The interest in securities issued by the Mortgage Bank and Treasury bills and bonds issued by the Mortgage Bank and the municipal debt securities.
(b) The leases obtained during the three years following the first rating
c) Those arising from the manufacture or processing in the country of products or raw materials, in the proportion that the amount of direct exports that they make of their products has with the total sales of the exercise.
d) Those arising from new industries being implemented in the country The Commission shall, in accordance with Article 3 (2), make it possible to apply the following: If relief is granted, it shall be extended to the small industries already installed which manufacture the same items.
If the beneficiaries simultaneously exploit other industries, the exemption shall be granted by the proportional share which corresponds in accordance with the rules laid down by the rules. This exemption shall apply during the first 10 years of operation of the establishment.
(e) The corresponding to maritime or air navigation companies. In the case of foreign companies, the exemption shall always apply in the country of nationality of the Uruguayan companies of the same object of the same franchise ".

IV) Agricultural Category

" ARTICLE 26. (Gross income).-The income of this category is derived from the joint use of capital and labor applied to agricultural activities, regardless of the legal form that is adopted or the title with which they are carried out. The income shall be considered to be entirely distributed and received by the owner or partners at the end of the fiscal year, whether or not there is an effective distribution of profits, and whatever form is taken.
Gross income shall be determined fictly in the following form:

1) The basic productivity corresponding to a land value of $80.00 per hectare, which shall be equivalent to the value of 4 kilograms of wool plus that of 20 kilograms of beef, shall be fixed annually, these values shall be fixed annually by the Executive Branch, taking into account the average sales prices of wool and beef and beef, in place in barrack or in tablada in the second half of each fiscal year.
2) The income per hectare will be the amount you keep with the updated unitary capacity of each building the same relationship as the basic productivity has 80, and cannot in any case be less than that productivity. To these effects the updated will be the one in force in the year 1956 for the payment of the Real Estate contribution increased by 50%. For buildings located in suburban areas, it will not be taken in any case, a capacity greater than the maximum fixed in the rural judicial sections adjoining.
3 )The income of each property will be the result of multiplying the income per hectare for the total number of hectares excluded areas declared unproductive, intended for forestry holdings, and those for activities not covered by this category.
The income thus determined shall be calculated even if the property is not effective exploitation object ".


" ARTICLE 27. (Net income).-To determine the net income the following deductions will be computed:

(a) The interest of debts incurred for the acquisition of the property or for the development of the holding, provided that the creditor is identified and the creditor is located in the country.
(b) 30% (thirty percent) of the gross income in replacement of all other costs necessary to obtain and maintain it. Where the owner of the holding does not own, this percentage shall be raised to 50% (50%).
(c) The extraordinary and collective losses caused by causes of force majeure, in the part not covered by compensation or insurance and provided that the rules in force for the control and eradication of pests and epizootic diseases have been observed. '


" ARTICLE 28. (Investments).-The net income thus determined may also be deducted from the duly justified amounts which are invested in the fiscal year in plantations of fruit trees, vines, foresters, permanent artificial prairies, fertilizers, silos, Wire rod, tajamares, water lighting, irrigation facilities, sheds, sheds, breads, bakers, pens, new agricultural machinery and its accessories and spare parts, acquisition of pedigree players and housing construction for the work staff and their family in the form and conditions set by the
deduction may not exceed 90% (ninety percent) of the net income of each fiscal year for the establishments located in the Departments of San José and Canelones and may reach up to 100% (one hundred percent) in the other departments; the surplus may be deducted from the net income of the following fiscal years. "

" ARTICLE 29. (Retention).-The executive branch may establish the form and period in which the retention on the net income of this category will be operated. "

V) Personal Category

" ARTICLE 30. (Gross income).-Gross income of this category is any denomination or form of payment:

(a) Normal or accidental remuneration received in money or in kind and resulting from the exercise of jobs, positions, functions or other activities developed in relation to dependency.
(b) Retirement pensions, pensions, withdrawals and the food allocations referred to in Article 36 (a).
(c) The withdrawal benefits granted by private institutions, which shall be computed, by a quarter in each fiscal year from that in which they were received. '

" ARTICLE 31. (Net income).-For the determination of net income will be computed as deductions:

(a) pension contributions and other statutory social security discounts.
(b) 50% (fifty percent) of the resulting balance. "

" ARTICLE 32. (Exemptions).-Income from:
will be exempt
a) Study grants awarded by official institutions of the country or abroad.
b) Exercise of official representations of international organizations and foreign countries on condition of reciprocity. "

VI) Professional Category

" ARTICLE 33. (Gross income).-Gross income of this category:

(a) Normal or accidental remuneration received in respect of money or in kind, derived from the free exercise of professions, arts, crafts or any other activity of a similar nature.
(b) The income obtained by the commission, brokers, customs dispatchers and other intermediaries.
c) Revenue received by copyright. "

" ARTICLE 34. (Net income).-For the determination of net income will be computed as deductions:

(a) Retirement contributions and other statutory social security discounts.
(b) 15% (15%) of gross income; however, the deduction of actual expenses necessary to obtain and maintain income may be eligible.
(c) 50% (50%) of the resulting balance in the part not exceeding twice the individual non-taxable amount ".

" ARTICLE 35. (Total income).-For the determination of the total income of the fiscal year, the net income of each category shall be added to the net income of each category, compensating for its positive and negative results.
foreign source obtained by Uruguayan citizens domiciled in the country. In this case, the lower of the following amounts may be deducted from the tax:

1) the tax paid abroad on such income;
2) the amount it represents, in relation to the tax to be paid in the country, the same proportion as the income taxed abroad have with the total income taxed determined in the manner provided for in Article 37.

If a negative balance turns out, the balance may be deducted from the total income for the following year and so on for a maximum of five years. "

" ARTICLE 36 (Liquid Income).-Taxpayers domiciled in the country may deduct from the total income, provided they have originated in the country, the following amounts:

(a) Food pensions to be served by court judgment or by legally-approved convention.
(b) 10% (10%) of the amount of the exempt income, minimum non-taxable income and deductions for dependents in respect of costs of birth, sickness, medical care and burial. Expenditure in excess of this percentage shall only be admitted in duly substantiated reasonable amounts.
(c) Life insurance premiums up to a maximum percentage of 10% (10%) calculated in the manner set out in paragraph 1.
d) Donations to Public Entes and to the Institutions within the meaning of Article 69 of the Constitution, the condition of which has been recognized by the Executive Branch.
e) The rent actually paid from the house a room which is the usual residence of the taxpayer up to a maximum of 30% (30 (%) of the non-taxable minimum and deductions by dependents.
f) Extraordinary losses occasioned by chance or force majeure on the part not covered by indemnity or insurance.
g) The interest of personal debts, always the creditor is identified and the creditor is located in the country.
h) The income that is invested in mortgage securities.
These must be deposited in the Mortgage Bank and the maturity of each year will be unlocked by 25% (25%). (percent) of the original amount of the deposit.
i) The income that is invest in housing construction, in accordance with the rules governing regulation. "

" ARTICLE 37. (Total income taxed).-For the determination of the total income taxed will proceed as follows:

A) When there is no family core, the total income taxed will be equal to the liquid income minus a non-taxable minimum of $30,000.00 (thirty thousand pesos).
B) When there is a family core the total income taxed will be equal to the sum of the liquid income of all its components and dependent less the non-taxable minimum of $30,000.00 (thirty thousand pesos) for each component and $6,000.00 (six thousand pesos) for each dependent.
For the purposes of the settlement of income tax Total taxed will be divided by the number of components and the resulting ratio apply the respective fees; the result will be multiplied by the number of core components and the product thus obtained will be the tax payable by the family core. "

" ARTICLE 38. (Dependents).-The following persons shall be considered dependent on the effects of this tax provided that they are in charge of the taxpayer, are domiciled in the country, and their total income does not exceed the limit of $6,000.00 (six thousand Annual weights:

a) Parients unable to pay the taxpayer or their spouse for consanguinity until the 3rd.
b) direct Ascendants of the taxpayer or of his/her spouse.
(c) The taxpayer or his/her spouse up to the third degree inclusive of consanguinity or second degree of affinity or adoption, over 21 years of age and under 27 years of age, who are pursuing university studies in official institutions, or in the use of study grants or professional training awarded by official institutions of the country or abroad.
d) Older women, single, divorced, separated widows legally or in fact, that they are relatives of the taxpayer or their spouse by consanguinity, to the third degree, by affinity until the second or by adoption.
e) Inable whose guardianship, curatela or guardian has been granted according to the provisions in force.

For tax purposes, children are considered to be holders of the income derived from their capital or their activities, whatever their nature according to private law.
When a dependent is in charge of more than one The regulation will set the rules for the prorating of the corresponding deductions and rents among the contributors. "

" ARTICLE 39. (marital status and domicile).-The taxpayer who has that status on the last day of the same state shall be deemed to be divorced or separated for the entire tax year.
The taxpayer shall be deemed to have been married for the whole of the year to the taxpayer. find married or have been sent in the running of the fiscal year.
In case of increase or decrease in the number of dependents produced during the fiscal year, the respective deduction will be extended to the whole year.
of the rules which the private law establishes on domicile, they are considered domiciled in the country:

(a) those who live in it for more than 180 days in the fiscal year; and
(b) those who are abroad in use of study grants or as members of the Diplomatic and Consular Corps and the people they have with them any of the links referred to in Articles 7 and 38 provided that they live together. '

" ARTICLE 40. (Applicability of the exemptions).-Taxpayers who are required to pay income tax abroad will only benefit from the exemptions set out in this law when the same means a cash benefit to them, according to the legislation of the respective countries. "

" ARTICLE 41. (Adjustments to contributory capacity).-The Executive Branch every two years will adjust in more or less non-taxable minima, deductions for family charges, the scale on which the rates apply and the amount of gross income to which Article 21 (2), according to the proportion resulting from the variations that occur in the cost of living, determined according to the average rates that arise from the statistical services of the Executive Branch rounding off the resulting quantities. These adjustments will take effect in the year following the date of the decree of their fixing.
Every three years the taxpayers will be able to reliquate the tax to the sole effect of averaging the total taxes taxed from the period mentioned, applying the annual average of the current regime for each financial year. The credit that will be in your favour will be compensated by the tax to be paid in subsequent years. "
" ARTICLE 42. (Rates).-The annual rates to be applied for progressive stagings on the total income taxed, will be as follows:

Up to $25,000.00 5%
From more than "25,000.00 to $100,000.00 10%
More than" 100,000.00 a ' 250,000.00 15%
More than " 250,000.00 a ' 500,000.00 20%
From more than " 500,000.00 a ' 750.000.00 30%
Over " 750.000.00 a " 1,000,000.00 40%
More than " 1,000,000.00 a ' 50%

Each fee will be taxed for the corresponding fee and the balance for the subsequent fee.
Net income from mortgage loans will also be taxed at a proportional rate of 10% (ten percent). This rate will be reduced by 1% (one percent) per year, until its total elimination. "

" ARTICLE 43. (Obligations).-The Executive Branch may attribute the quality of the withholding agent to those who pay or credit income. Withholding agents shall be required to retain the percentage to be set by the Executive Branch up to a maximum of 20% (20%), on the net taxable income which they pay or credit, and shall grant the person concerned a safeguard which shall be free of stamps.
For these purposes, net income shall be:

a) In the real estate and professional categories, the gross income minus the percentages of deductions established for them.
b) In the categories of mobiliaria, industry and commerce, agricultural and personal the amount equivalent to the net income that corresponds. "

" ARTICLE 44. (Provenance of retention).-No retention shall be made where the person concerned submits a negative affidavit that the income on which the income is to be paid is not taxed. "

" ARTICLE 45. (Versions and communication).-The amounts withheld or the copy of the negative affidavit in their case must be given to the Directorate in the form and conditions laid down by the regulations. "

" ARTICLE 46. (Holders not identified or domiciled abroad).-Where the beneficiary is not individualised or is domiciled abroad, the withholding tax shall be 20% (20%).
The percentage shall be reduced to 8% (8%). (a) if the distribution of profits which have been taxed by the tax referred to in Article 68 (1) is dealt with.
The rules may lay down rules for the release of physical persons domiciled in the (a) foreign nationals who provide sufficient assurance in the direction of the Directorate. "

" ARTICLE 47. (Sanctions).-Failure to comply with the preceding rules shall apply the joint liability of the withholding agent for the quantities which it would have been responsible to retain in accordance with those provisions, without prejudice to the penalties applicable ".

" ARTICLE 48. (Imputation of the withholding tax).-Those who receive income which would have been the subject of withholding tax, in making their annual affidavit, shall impute the amounts withheld from the amounts due on the basis of the tax, The resulting balance.
If the deductions made exceed the amount of the tax liability, the office, at the request of the taxpayer, will proceed to the return of the corresponding sums within three months of the application return.
If the request was not made, the amount shall be charged to the tax to be paid in the following financial year ".

" ARTICLE 49. (Definitive withholding tax).-The natural persons to whom they have been held for being domiciled abroad may submit an affidavit and reliquate the tax within the time limit laid down by the rules; otherwise do, the amount retained will be final ".

" ARTICLE 50. (Effects of the withholding tax).-The taxpayer shall be released from his tax obligation for the amount of the deductions that have been made, provided that he duly credits them. "

" ARTICLE 51. (Collection).-The application and perception of the taxes set out above will be in charge of the Directorate General Imposito, which will operate under the Ministry of Finance, and whose organization and relationship with the other administrative bodies will regulate the executive branch.
The regulations will establish the conditions of time and form in which the perception of the tax will be operated. "

" ARTICLE 52. (Taxpayer obligations).-Taxpayers and officials will be obliged to facilitate the tasks of determination, oversight and investigation by the Administration and in particular:

a) Keep in form your books and other documents during the term of the tribute prescription;
b) Take the special books required by law or regulation and conform to the administrative instructions in your retraction accounting;
c) Register in the relevant records by providing all necessary data and timely communication of their modifications;
d) Submit the sworn statements that correspond in accordance with the Law or the Regulations.

The Regulations may provide that these obligations shall also govern the companies whose members are or may be taxpayers, even if those companies do not review the quality of their liability. "

" ARTICLE 53. (Faculties of the Administration).-The Administration will have extensive powers of oversight and investigation, especially:

(a) Require the taxpayers and persons responsible for the display of their books, documents and correspondence and to inform them of their appearance before the administrative authority;
(b) Fire of such books and documents for up to a period of time of six working days may be extended by judicial decision only where it is essential to safeguard the interests of the Administration; in all cases the relevant minutes must be worked;
c) Practice inspections buildings and furniture occupied for any title by taxpayers and responsible. Only private homes may be inspected with prior judicial order, which will be granted when a semi-complete proof of the infringement and the necessity of the procedure are established;
d) Requiring information from third parties, which may be inimarles to third parties. a comparison with the administrative authority where the latter considers it appropriate or where they are not presented in time and form.

Where necessary for the fulfilment of the preceding steps, the Administration shall require a judicial search warrant.
The failure to appear shall be taken into account as a presumptional element against the
The powers of the administration are without prejudice to the rules that enshrine the secrecy of university professionals. "

" ARTICLE 54. (ex officio estimate).-Where the income cannot be determined precisely for lack of sworn statements, for lack of or concealment of books, for not being carried out in accordance with the law or resulting in insufficient or otherwise
a) the Commission shall, without prejudice to the penalties provided for in Article 1 (1) of Regulation (EU) No 899/2014, provide the Commission with a view to the application of the provisions of Article 1 (1) of Regulation (EU) No 899/2014. the obligation to report them and to satisfy the tax burden corresponds ".

" ARTICLE 55. (account payments).-The Directorate may require in the course of each fiscal year to pay in respect of taxes established in amounts not exceeding the respective tax rate of the previous year, except proof provided by the taxpayer that, in the elapsed time of the current fiscal year, there has been an appreciable decrease in their income over those of the previous year.
The balance in charge of the taxpayer will be paid by the taxpayer under the general conditions of payment of the tax.
Refunds for undue or excessive payments will be made by the Directorate immediately from justified their provenance and in accordance with the procedures and assurances to be regulated. "

" ARTICLE 56. (Extension of payment).-The Management may grant extension or facilities for the payment of taxes, provided that the affidavit is filed and the corresponding application is made, with one month in advance at the expiration of the deadline Regulation (EU) no. 2014 of the European Parliament and of the Commission of the European Parliament and of the European Parliament The extension or facility may not exceed thirty-six months and the debt shall always be sufficiently guaranteed by the debtor, taking an interest of 12% (12%) per year from the date on which the tax was payable.
The Ministry of Finance will have to account for more than $250,000.00 (two hundred and fifty thousand pesos). "

" ARTICLE 57. -People in a situation of leaving the country definitively, will have to close their fiscal year with one month in advance of the date of departure and declare their income as if the fiscal year was defeated in that country. date.
In this case, income deductions will be provided to the portion of the fiscal year that has elapsed. "

" ARTICLE 58. (Certificates).-Natural or legal persons may not make charges in excess of the individual non-taxable minimum before the Public Entes; import, export, wholly or partially dispose of their companies; reform, in the case of companies, their (a) statutes or contracts and the distribution of profits in cases of limited liability and share companies, without the display of the copy of the affidavit sealed by the office and the proof of payment for the financial year prior to, or a testimony issued by the Directorate which accredits that it has
case of disposal or affectation of real estate, the scribe will control the payment of the tax in the form that is expressed in the previous paragraph, making in writing the terms corresponding. If the owner declares not to be a taxpayer, only the writing of that event shall be recorded. The authorizing scribe shall add to the copy of the respective writing, a form communication which shall be provided by the tax collector office which shall contain the particulars referred to in Article 278.
Transfer of Domain and Mortgage shall not receive or register documents relating to acts of disposal or affectation of immovable property, which are not accompanied by the communication expressed, and the respective office must be kept on record in the document itself, compliance with that requirement.
tenants of agricultural holdings shall not be able to enforce the respective contracts, without crediting the extremes referred to in paragraph 1 of this Article.
The officials or professionals involved in these operations, The provisions of this article and the previous one shall begin to apply on 1 January 1963. "


" ARTICLE 59. (Liability for infringement).-They are liable for their own or persons ' liability, as far as they are concerned, for the obligation to pay or to withhold and version the tax or those who represent them, Sworn statements and third parties who infringe the law, regulations and administrative provisions or cooperate to transpose or hinder their enforcement. "

" ARTICLE 60 (Defrauding).-Disfraud will be incurred by:

a) Realise acts of simulation or concealment that tend to circumvent, in whole or in part, the payment of the tax.
b) Submit affidavit or provide reports with false data.
c) Exhibit books or documents that adulterate the facts and transactions relating to the tax.
(d) Omitto the version of holds for six consecutive months.

The intention to defraud shall be presumed when the submission of sworn statements for two consecutive fiscal years is omitted, without prejudice to the other cases referred to in Article 375.
sanctioned with a fine of two to ten times the amount of the tax defrauded, without prejudice to the appropriate criminal action, which can only be initiated when there is firm administrative resolution. "

" ARTICLE 61 (Written).-Interested persons who appear before the Administration are obliged to constitute their domicile, provided that they do not have a registered office in the office concerned.
written shall be entered by the Administration in the act of its receipt in a copy thereof which shall be held by the person concerned. In the absence of such constancy, the date set in the note of charge will be set.

" ARTICLE 62 (sworn statements).-Persons who have taxable income, must submit a sworn statement on the opportunities and conditions laid down by the regulations.
(a) taxable minimum, must present, on the opportunities provided for by the regulation, a negative affidavit which shall contain its identification, its domicile and the approximate estimate of its income with an indication of the category to which belong.
The Administration may also require the taxpayers and those who presumably may be, sworn statements about their heritage and the external indices of their standard of living. "

" ARTICLE 63. (Rectification of statements). The affidavits and its annexes may not be amended by those who formulate them, except for corrections which are due to obvious errors of concept or calculation and provided that they are not made on the occasion of inspections, observations or complaints.

" ARTICLE 64. (Formulation of minutes). -where the document is drawn up, the party concerned shall be copied from it. It shall be subscribed by the acting official or by the persons to whom the proceedings are carried out or by whom he or she represents them, by two working witnesses and shall make faith of their content, unless proof to the contrary. "

" ARTICLE 65. (notifications). -Decisions determining taxes, imposing penalties, deciding on resources, setting the opening to the test and, in general, all those which cause irreparable taxation, shall be notified to the person concerned in person at the Office or at the address constituted in the file; in the absence of it, in its tax domicile, and in the absence of both, in the domicile according to the Civil Code.
The notifications at home will be practiced with the interested party, his representative, or person expressly and, failing that, with the dependents or relatives of the former. The person with whom the diligence is practiced must sign the respective constancy, considering that it is contrary to his refusal to do so. If the notification is not in the form established, the person concerned shall be summoned by telegram to the Office within the 10-day period, under the warning of the notification. The telegram shall individualize the file and cite this provision; its cost shall be reintegrated by the notified in the manner set out in the regulations.
Resolutions not included in paragraph 1 of this Article shall be notified. at the Office. If the notification is delayed by 5 working days due to a lack of appearance of the data subject, it shall be made for all purposes, with the respective constancy in the file. The same procedure shall apply where the person concerned does not comply with the provisions of Article 61 (1) in the notification of all decisions, except for those which determine taxes or impose penalties, which shall always be notified. personally. "

" ARTICLE 66. (summary information). -The acts or omissions constituting an infringement shall be the subject of summary information instructed by an authorized official.
If, in the opinion of the Directorate, the existence of the infringement does not offer doubt, the diligence and the processing Administrative information shall be sufficient for the purposes of this Article.
The information shall be notified to the data subject, with a term of 15 (fifteen) days to deduce in writing his or her defenses and produce evidence. If the person concerned has not appeared within that period or if he has done so without providing proof, the Directorate shall decide without further processing. If the person concerned has offered or produced evidence, they shall be completed within a period of not more than 30 days. '

" ARTICLE 67. (Secret of the performances). -Except as far as the rights of the Fiscus are concerned, the administrative and judicial actions that are made for the application of this law are of a secret nature. The violation of secrecy will be a matter of responsibility and will be the cause of dismissal for the officials, without prejudice to the appropriate criminal sanctions. "

" ARTICLE 68. (Structure). -Private legal entities incorporated in the country will pay an annual tax of 15% (15%) on net income from the non-distributed exercise effectively exceeding 15% (15%) of those. The same shall not apply to the provisions of Article 5 (4). The branches or agencies of legal persons governed by private law incorporated abroad shall be treated as private legal entities incorporated in the country, considering that the profits which they give or
legal persons under private law constituted abroad will pay a definitive tax of 20% (twenty percent) on the income of Uruguayan source. Such income shall be determined in accordance with the rules in force for the tax on natural persons, the exemptions laid down in the relevant categories being applicable. The income of credit institutions incorporated abroad for services, advances or loans made to official or private plaza banks authorized to operate in exchange is also exonerated. "

" ARTICLE 69. (Net income). -For the purposes of paragraph 1 of the foregoing Article, net income is considered to be those which are taxed by application of the rules laid down for the category of industry and trade. Excluding those intended to compensate for losses in previous years, generated after, at 1 ° July 1961 and provided that no more than 5 years have elapsed since the loss occurred.
Legal entities governed by private law incorporated abroad, the regulation may lay down special rules for the purposes of determining the net income of the Uruguayan source.
The agricultural sector will determine the income of the farmers in the form established in Articles 26 to 29.
The amounts paid by way of taxes to financial activities, and to super-rents may be deducted. "

" ARTICLE 70. (Mortgage loan utilities). -Companies subject to payment of this tax which grant loans with a mortgage guarantee will be required to pay a rate of 10% (ten per cent) to be applied on the amount of their gross receipts from that source minus a deduction 5% (5%) by concept of expenditure.
Dealing with banking institutions and popular boxes, it will also be possible to deduct an amount equivalent to the interest to be fixed according to the law for deposits in savings banks.
This additional will be reduced by 1% (one per cent) per year, to the elimination of the total same. "

" ARTICLE 71. (Exemptions). -Are exempt from the tax laid down in Article 68 (1):

(a) Social forecasting institutions created by law;
(b) Personal companies incorporated in the country and companies in respect of shares incorporated in the country in the part that corresponds to the partners unlimitedly responsible;
c) Religious institutions and civil entities provided that they do not pursue profit, fulfil a collective benefit function, and their income and assets are intended for the purposes of their creation,
(d) (b) and (c) of Article 1 ° of the decree-law No 10,384 of 13 February 1943;
c) Consumer Cooperatives. "

Article 2 °.
Modify Title II of Law No. 12.804, dated November 30, 1960, which will be worded as follows:

" ARTICLE 72. (Structure). -Net income, whether distributed or not, of the category of industry and trade and of the companies subject to the tax referred to in Article 68 (1), resulting from financial activities, shall pay a tax to be applied in accordance with the next scale:

Up to $250,000.00 8%
For surplus up to 500,000.00 9%
For surplus up to 750.000.00 10%
For surplus hasta1,000,000.00 12%
Over surplus of 1,000,000.00 15%.

" ARTICLE 73. (Financial activity). -Financial activity shall be understood, where it is carried out directly or indirectly, on its own account or by third parties, in an exclusive or principal manner, any of the following:

a) Receiving the public from all kinds of deposits in money.
b) Issue of Savings Titles.
c) Loans.
d) Investments in other companies.
e) Investments in securities, bonds, shares, holdings, debentures, letters or securities
f) Exchange operations.
g) The disposal of buildings, provided that the seller has not incorporated buildings at a higher cost than the full amount of the good updated at the time of the start of the works; for the purposes of this update the coefficients shall be applied which correspond to the liquidation of the inheritance tax.

When the financial activity is the principal, the tax will tax the total of the income, even those derived from non-financial activities. Financial activity shall be understood to be the principal activity where: (a) the capital affected by such activity exceeds 50% (50%) of the total capital tax adjusted in accordance with the rules governing the tax on super-income; or net income derived from financial activity exceeds 50% (fifty per cent) of total income. '

" ARTICLE 74. (Net income). -Net income is considered to be taxed by application of the rules laid down for the category of industry and trade, or in the case of companies subject to the tax referred to in Article 68 (1
. deductibles the amounts corresponding to the payment of taxes for super-rents and capital companies. "

Article 3 °.
Please modify Title III of Law N ° 12.804, dated November 30, 1960, which will be worded as follows:

" ARTICLE 75. (Structure). -Create a tax on the net income, whether distributed or not, of the category "Industry and Commerce" and of the companies subject to the tax referred to in Article 68 (1), in the amount exceeding 30% (30%) of the
capital shall be the capital of the difference existing at the close of the financial year between the asset and the liability which is fiscally adjusted in accordance with the rules of that law and its rules. The creditor balances of the owner or of the members of personal companies shall be computed as capital in proportion to the time of their use. For the purposes of determining capital, assets established by simple valuation and assets not affected by the production of earnings shall not be computed.

They will be exempt from the payment of this tax who have a tax capital adjusted less than pesos 1:000,000.00 (one million pesos). "

" ARTICLE 76. (Rates). -Tax rates to be applied for progressive stagings, will be:

Net income exceeding 30% of capital: 40%
Net income exceeding 35% of capital: 50%
Net income exceeding 40% of capital: 60%
Net income exceeding 45% of capital: 70% "

" ARTICLE 77. (Net income). -Net income is considered to be taxed by application of the rules laid down for the category "Industry and Commerce", or in the case of companies subject to the tax referred to in Article 68 (1).

The amount to be paid by way of the financial activities tax will be deductible. "

" ARTICLE 78. (Income compensation). -taxpayers may deduct from the net income of each financial year that they exceed 30% (30%) of the capital, an amount equal to the net income that would have been obtained in previous years, during the period of validity of the tax, to reach the limit of 30% (thirty percent).

The amounts imputed on an opportunity cannot be recompensated. "

Article 4 °.
Modify Title IV of Law No. 12.804, dated November 30, 1960, which will be worded as follows:

" ARTICLE 79. (Effective). -The income taxes of the natural persons and of the capital companies, the financial activities, and the super-rents, will begin to apply from the first of July of a thousand nine hundred and sixty-one.

Where such taxes are to be applied to income corresponding to current financial years, net income shall be calculated on a pro rata basis of the total net income of the financial year, in proportion to the time elapsed since 1 July In 1961, until the date of closure of the economic year.
During the first year of validity of this tax, the income received by the Contributor shall not be taxed when it has been produced or accrued prior to its effective.
The deduction of accrued expenses prior to the date will not be accepted. of the tax, unless it is established that the same has been used to obtain or maintain income computed for the purposes of the tax.
The Executive Branch is empowered not to apply, by dictating the relevant regulations, the penalties laid down by this law until 31 December 1962 inclusive. "

" ARTICLE 80. (applicable rules). -the provisions relating to collection, comptroller and infringements established for the income tax, shall apply, as appropriate, to taxes on capital companies, financial activities, superrents and replacement of the inheritances ".

SALES TAX

Article 5 °.
Modify Articles 82, 83, and 84 of Law No. 12.804 of 30 November 1960, which will be written in the following form:

" ARTICLE 82. (Affectations taxed). -Taxpayers of the sales tax must also pay it in all cases in which they affect, for their use or that of third parties, goods taxed, except in the case of industrial machinery, its accessories and accessories. The processing of raw materials and other products will not be affected.
In this case, the taxable amount will be integrated with the cost of manufacturing or CIF cost if applicable, plus all taxes, surcharges, prices, other expenses paid on the occasion of the manufacture or import and an amount to be established by the regulation as a fiche utility which shall not exceed 30% of the total of the items referred to above. '

" ARTICLE 83. (Economic Joint). -If there is a relationship between the taxpayer and those who, directly or indirectly, at any stage of the negotiation, acquire their goods, the tax will be settled on the sales price to third parties received by the taxpayer. last intermediary, who will respond in solidarity with his payment.
It will be presumed that there is such an economic relationship:

a) Where the capital of the taxpayer and of the intermediaries, even in the case of legally independent entities, belong to the same holders, whether natural or legal persons, in a proportion greater than 50%,
b) Where the ownership of such capital in the proportion referred to in the preceding paragraph corresponds to persons linked by kinship within the third degree of consanguinity or second degree of affinity.
c) When the taxpayer more than forty percent of its goods, within its economic or calendar year, to the same intermediary; this percentage shall be considered on sales volumes or on sale securities at the choice of the Office of the Audacity.

These assumptions will not apply if the taxpayer proves that its selling prices are the current in the market. "

" ARTICLE 84. (Exemptions). -Replace Article 3 (4) of Law No. 10,054of 30 September 1941 with the following:

" The exoneration shall comprise the newspapers and newspapers as well as the raw materials, products, machinery and articles necessary for their printing provided that they are imported by the press companies for their use; the magazines, books and other printed and useful for teaching or cultural use, such as notebooks, booklets, school sheets, folders and blocks; cigars, exports in general, vehicles intended for the public service of passenger transport and fruit juices natural subject to conservation process without any other addition element ".

Article 6 °.
Include in the payroll of materials exempt from sales tax referred to in Article 53 of Law N ° 12.367, from 8 January 1957 to aluminium profiles intended for construction.

Article 7 °.
(Insurance Companies Revenue Tax). -Insurance Companies will pay a tax on their gross income according to the following rules:

(a) Companies and agencies, whatever their name and object, whose address and subscribed capital are not located in the country, as well as any person or institution receiving premiums, on their own account or those, shall pay 7% over all their gross entries, whether they are from policies issued in the Republic, or by their parent or other agencies or proxies thereof, in favour of persons residing in the national territory, including the from renewal of policies and extensions of the time limit originally stipulated where no new policy is issued.
This fee shall be 4% for maritime insurance
and 2% for life insurance.
The insurance operations which, agreed on national territory, are to be enforced outside the
b) Insurance Companies whose registered address and capital are located in the country, shall pay the tax according to a 5% tariff except for the maritime insurance which shall be 2% and in the life of which it shall be 1/2%.
c) Established terms shall pay the tax the reinsurance transactions accepted by a company or (a) insurance made abroad.
Reinsurance taken by foreign companies or agencies, whether or not they are established in the country, on insurance made by domestic companies or by means of the same, be subject to the same tax corresponding to transactions made directly by foreign companies or agencies.
In case the national company or equivalent to it has paid the tax on the premium for all the insurance, the reinsurer will pay only the difference between the fees that are taxed their operations and this over the insured party.
If the foreign company or agency is not established in the country, the payment to which it corresponds shall be made by the national or equivalent, which has made the insurance.
of this tax, agricultural insurance operations.
d) Insurance companies and agencies, including the State Insurance Bank, will also pay a 10% tax on all their gross entries from fire, renovation and renovation policies. of the same and extension of the period previously stipulated in them even if they do not issue new policies.

The tax that corresponds according to the preceding rules will be paid by affidavit and will be applicable, as appropriate, the rules regarding the sales tax.

SUNNI TAXES

Article 8 °.
Amend Articles 87 and 100 of Law No. 12.804, dated November 30, 1960, which will be written in the following form:

" ARTICLE 87. (Goods taxed). -Create a 25% tax (25%) on the value for sale to the public of cars and similar vehicles intended for the transport of persons and on the body of bodies to be applied to them. This tax will be 15% (15%) in the case of cars and vehicles with a total weight of less than 750
. square or the appraisals carried out by the Department of the Montevideo Council, according to the rules established by the regulations.


a) Ambulances; jeeps; pick up; chassis with cab or guard for the driver; motorcycles, snowmobiles and the like of two wheels; buses, micro-buses with a capacity of more than 12 seats and other similar vehicles for the public service of collective passenger transport.
(b) The bodies for ambulances, for motorbikes, for motor vehicles and for similar and body parts for lorries, micro-buses with a capacity of more than 12 seats and other similar vehicles intended for the collective transport of passengers. /> When any type of vehicle is transformed into another vehicle for the transport of persons, the tax on the total value of the processed vehicle must be paid. In the case of a bodywork on a chassis or pickup which is registered in the name of a particular body, only the tax on the value of the bodywork shall be paid.

The Executive Branch will establish the basis for the settlement and payment of this tax. "

" ARTICLE 100. (Applicability of other rules).-Defeat from 1 January 1962, 1962, Article 2 (B) of Law No. 11,924, of 27 March 1953, with the wording given by Article 52 of the Law N ° 12.367, dated 8 January 1957.
Exonerase of the tax created by Article 2 (A) of Law No 11,924of 27 March 1953 with the wording given by Article 52 of the law number 12.367, of January 8, 1957, to the articles mentioned in positions 684 to 686 (Partidas 22 to 24 of import tariff rates) ".

Article 9 °.
Defeat from January 1, 1962, the Giro Patent Tax set forth in Title VII of Law No. 12.804, of November 30, 1960 and its additional, and replace that Title by the following:

" ARTICLE 102. (Structure). -Gravase from the year 1962 inclusive, with a tax of 4% the income of the Uruguayan source, distributed or not, of the "Category Industry and Commerce" and of the companies subject to the tax referred to in Article 68, paragraph 1, excluding the
Likewise, the income of Uruguayan source obtained by branches, agencies or establishments of private legal entities incorporated abroad will be subject to this tax.

" ARTICLE 103. (Income taxed). -The tax shall be applied on the net income of the 'Industry and Commerce Category' or the capital companies where appropriate.
The income to be used to compensate for losses of previous years generated by the tax shall be excluded. after 1 January 1962 and provided that no more than five years have elapsed since the loss occurred.
The income derived from the activities of undertakings whose main purpose is the printing of newspapers and periodicals, as well as the Radioelectric Broadcast Stations and the Television. "

" ARTICLE 104. (taxable person). -It is tax payers for natural or legal persons who develop taxed activities.
In the case of partnerships the partners or Directors will be jointly and severally liable. "

" ARTICLE 105. (Determination). -The tax will be determined by affidavit of the taxpayer in the form and conditions laid down by the regulations.
The cafes, bars, dance houses with or without shows and similar businesses are excepted from this regime. establish the rules. In these cases, the tax to be applied will be 6% and will be determined by the Directorate on the basis of the reports to be provided by the person concerned; if these are not presented, they were insufficient not properly justified, the tax would be consider taking into account the elements of judgment and evidence in the hands of the administration. "

" ARTICLE 106. (Settlement and payment). -The tax will be settled annually on the income earned in the financial year closed in the previous fiscal year.
The payment will be made within each year on the dates and conditions set by the Executive Branch. "

" ARTICLE 107. (cessation of activity). -In the event of an end to the activity of taxpayers who had begun their operations after 1 January 1962, the tax corresponding to the income from the last financial year must be paid, even if no activity is carried out in the tax year for the payment. "

" ARTICLE 108. (comptroller). -No commercial or industrial activity can be initiated without registration in the Directorate, providing the data required by the regulations.

If the activity is subject to authorization, it must be credited to the Address that has been obtained. The Police Headquarters will not allow the operation of businesses where activities are carried out subject to authorization if they do not have the certificate of registration.

Taxpayers of this tax who make representations to any public office, must prove that they have fulfilled the tax obligations through an annual certificate of validity that will be awarded by the Directorate. "

" ARTICLE 109. (Payments of 1962). -By the year 1962 the taxpayers of this tax will have to pay at least an amount equal to that which they were paid in the year 1961 for the concept of a patent of rotation and its additional national and departmental. If this amount is greater than the settled tax, the excess shall be compensated by the amounts payable for this tax in subsequent years. '

" ARTICLE 110. (Rhinels of roosters). -Roosters will pay a tax of $100,000.00 in replacement of the one set in this title.
The lessee of the good will be jointly and severally liable for the tax obligations that correspond to this concept; if the property does not is leased, the responsibility will fall on the owner. "

" ARTICLE 111. (Special Affectations). -In place of the additional national or departmental bodies raised with the Giro d' etat, General Rentas vertera to the beneficiary bodies an amount equivalent to the amount raised in 1961 increased by 5% per year without prejudice to the the increases which the Departmental Governments may decree; in respect of these, this affectation shall cease on 1 January 1964. "

" ARTICLE 112. (Destination). -From the production of this tax, after deduction of the affections referred to in the previous article, 50% will be given to the Departmental Governments in proportion to the amounts collected in their respective jurisdictions the year before.
In 1962 the distribution will be made on the basis of the collection of the patent tax in the year 1961.

Before 1 ° October of each year, General Rentas shall discharge to the Departmental Governments the amounts corresponding to them in the collection of this tax and those indicated in Articles 20, 21, 53 and 54 of this Law, in the dates and shape of the regulations. "

Article 10.
Please modify Title VIII of Law N ° 12.804, dated November 30, 1960, which will be worded as follows:

" ARTICLE 138. (Rate). -The tax on the Inheritance, Legacies and Donations, will be paid according to the following scale, without prejudice to the additional ones and supplements not expressly repealed by this law:

See National Register of Laws and Decrees Law No. 13,032, p. 1538, second half of 1961.


The tax will be settled according to the rate corresponding to the respective scale without any progressive steps in the liquidation.
The rate table above will apply to successions whose legal opening is subsequent to the enactment of this law. The other rules laid down in this Chapter shall apply to all successive successions for the purposes of regulating the procedures which remain pending. "

" ARTICLE 139. (Declaration by successors on donations and enajenations). "In all cases of inheritance, the successors shall declare whether the deceased has donated property to them or has carried out operations taxed by the tax on transactions between persons called to be inherited."

If so and for the purposes of the tax, the corresponding quota or hijuela must be integrated with the value attributed to those goods, at the time of the transfer between the living, and for the sole purpose of determining the rate of the tax on the transmission hereditary. "

" ARTICLE 140. (Form of calculation of tax-taxable value). -For the purposes of calculating the tax on inheritance, Legacy and donations, and until the provisions of Articles 279, 281 and 282 of this Law are complied with, the "taxable value" of the real estate shall be obtained by multiplying the "base value" by the update factor. The age of this value shall be determined in relation to the date of death of the causative.
In the absence of justification of the seniority of the "base value" or where this is not possible, an age of more than ten years shall be presumed. "

" ARTICLE 141. (Base value. Fractions of buildings). -The "base value" shall be constituted by the full amount of the good to the date of death of the causative.
The justification of the "base value" and its seniority shall be made by certification of the General Directorate of Catastro and Administration The "base value" shall consist of the part of the National Furniture, the Directorate-General for Direct Taxes or another competent
. proportional to the full size corresponding to the surfaces transmitted. If there are constructions, the "base value" of the constructions shall be determined in accordance with the provisions of paragraph 1 of this article. "
" ARTICLE 142. (Update factors). -Set the following "update factors" in relation to the age of the "base value".

Age Update Factors

Up to 1 ano1.5
over 1 year "2 years1.7
" "" 2 years "3" 2
"" 3 "" 4 "2,3
" " 4 "" 5 "2.6
" " 5 "" 6 "3
" " 6 "" 7 "3.4
" " 7 "" 8 "3.8
" " 8 "" 9 "4.2
" " 9 "" 10 " 4.6
"" 10 " 5

" ARTICLE 143. (Non-capacity goods). -In the case of buildings located in urban, suburban areas of the entire Republic or rural areas of Montevideo, which contain non-capacity buildings, the interested parties will request the General Directorate of Catastro and the Administration of National the determination of the "taxable value" to the date of death of the causative.
The management referred to in this Article shall be carried out in simple and free of charge paper, as shall the constances or certifications to be issued the office referred to, within 30 days of the date of the respective request. "

" ARTICLE 144. (Improvement of rural buildings).-Improvements in rural buildings will be subject to the effects of the tax by 10% (10%) of the "taxable value" referred to in Article 140. "

" ARTICLE 145. (Impeachment of the Atalus). -While the General Directorate of Catastro and the Administration of National Furniture has not complied with the task assigned to it by Title XIV of this law, both the Fiscal Ministry and those interested in the succession will be able to express their disconformity with the 'taxable value' obtained by applying the rules laid down in the preceding Articles. If they do so, the Court shall appoint an expert, who shall be issued within 60 days of the date of acceptance of the charge, ruling on the "taxable value" of the property. The act of designation of expert may only be the subject of the replacement facility.
For the purposes of the assessment, the expert shall take particular account of:

a) The current value of such goods in the Real Estate market at the time of the legal opening of the succession.

b) Net income likely to be produced by those same goods, according to the average capitalization rate adopted at the same place for real estate investments on the same date. "

" ARTICLE 146. (Donations and Enajenations between Persons called to inherit). In order to determine the "taxable value" of immovable property for the purposes of the liquidation of taxes on donations and transfers of goods between persons called to be inherited, created by Article 3 of Law No 2.246, 30 August 1893, and Article 18 of Act No 8.012 of 28 October 1926 and concordant and amending provisions shall be carried out in accordance with the rules laid down in the preceding Articles. '

" ARTICLE 147. (Transmissions of dismembered domain and real rights). -When it is transferred by inheritance, legacy or donation, rights of the property, of usufruct, of use or of room, the respective " taxable values " shall be set as follows:

1 °) For the non-owned property shall be established by the relevant legal procedures, the "taxable value" total of the good on which the domain recayerere, as if the transmittide is its full domain. This "taxable value" shall be updated by applying the rational discount compound at the rate of 6% (six per cent) per year for the entire duration of the usufruct over the same good. The amount thus obtained constitutes the "taxable value" of the property.
2 °) The "taxable value" of the usufruct shall be the difference between the "total taxable value" and the "taxable value of the property" determined, both of which with the provisions of the preceding ordinal.
3 °) The "taxable value" of the actual rights of use and room, shall be respectively 50% (50%) and 25% (25%) of the "taxable value" corresponding to the usufruct about the same good.

Where the usufruct, the use or the room, is constituted without delay, or for the entire life of the beneficiary or a third party, its duration shall be fixed taking as maximum 70 years of probable life of the beneficiary or of the third respectively, not being in no case less than three years. In all cases the fractions of one year shall be counted as one year.
In all other cases the rules governing the transmission of the full domain shall apply, without prejudice to the fact that the owner's knot may defer payment of the tax which corresponds, up to the maximum period of 60 (sixty) immediate days after the date of the respective dominial consolidation. In such a case, the debt shall bear the simple interest of 6% (6%) per year during the time of deferment of payment.
The provisions of this Article shall apply to the effects of the tax on onerous enajendations between persons calls to inherit. "

" ARTICLE 148. (Calculation of court and court costs). -the percentage established by the legislation in force for the determination of the presumptive value of the house and furniture of the house of the deceased shall be calculated on the value of all other goods transmitted, taxed and exempt, excluding those referred to in Article 2 (2) of Law No 12.358of 3 January 1957, and funeral goods, and less the deductions permitted by law with the exception of court costs; and shall be included in the
On equal value plus the corresponding to the house and furniture of the room of the causative, determined in accordance with the foregoing paragraph, the percentage, established by law, shall be calculated as the value of the court costs. "

" ARTICLE 149. (Tax collection). -The collection of the taxes on the Inheritance, Legacy, Donations, to the operations between persons called to inherit and additional will be in charge of the Directorate General of Direct Taxes. Their compulsory collection will be carried out in Montevideo, through the lawyers and prosecutors who are dependent on the General Directorate and, at the Interior, by the respective prosecutors.
Legacies, it will be competent to understand in these lawsuits the Court that approved the liquidation of the tax.
The order that approves the provisional or definitive liquidation of the tax on the Inheritance and Legacies constitutes an executive title. "

" ARTICLE 150. (Exemptions):

a) The funeral assets will be exempt from the tax on the Inheritance, Legacy and Donations and will not be taken into account for any tax effect.
The precedent exoneration reaches the transfers operated prior to the present law, except that the tax has been paid.
b) Credits in favour of the deceased by way of wages, fees, passivities, indemnities or any other benefit arising from his or her work shall be exempt from the inheritance tax. personnel provided that in total they do not exceed the amount of $10,000.00 (ten thousand (pesos).
c) They will be exempt from the tax on inheritance and legacy: the inheritance whose taxable value does not exceed $10,000 (ten thousand pesos); the taxable contributions of descendants, ascendants, and spouse that do not exceed $5,000.00 (five thousand In the case of the tax authorities, the tax authorities and the tax authorities will also be charged with the tax and tax revenues of the other categories and legal persons who do not exceed $3,000.00 (three thousand pesos)
civil status to be issued for such successions.
For the determination of taxable value shall not be counted against exempt goods.
d) They shall be exempt from the tax on donations and transactions between persons called to be inherited, acts whose taxable value does not exceed $5,000.00 (five thousand pesos); (a) parts of descendants and ascendants that do not exceed two thousand five hundred pesos (2,500.00 pesos), and those of acquiring other categories that do not exceed 1,500.00 pesos (one thousand five hundred pesos.) "

" ARTICLE 151. (files in the process). -In the successions which are in the process of 1 January 1961, if the property of the real estate by the General Directorate of the Catastro and the Administration of National Furniture or its dependencies, the determination of the "value" is not yet " shall be determined in accordance with the rules of this law. The same rules shall apply in respect of the settlement of the taxes referred to in Article 3 of Law No 2,246of 30 August 1893 and Article 18 of the Law N ° 8.012, 28 October 1926, and amending and concordant provisions, which are in the process of the date expressed.
The General Directorate of Catastro and Administration of National Furniture and its Dependencies return to the Offices of their origin, the files and actions which are in the envisaged situation In the preceding paragraph.
When a succession procedure is initiated before a Judge of Peace, it is found that the same exceeds the maximum of the jurisdiction assigned to them by the amount, the Judge of Peace will raise the cars to the superior, without prejudice to the validity of the action. "

" ARTICLE 152. (Payment of tax). -At any time of the succession procedure, the interested parties or any of them may request from the Court in which the same is established, authorization to make payments on account of the inheritance tax due. The Judge shall resolve the request without further processing, as appropriate, with the relevant communication to the Directorate-General for Direct Taxes or its dependencies, as appropriate.
The taxpayer may request extensions or facilities within the sixty days after the date of the execution of the order that approves the provisional or definitive liquidation of the tax on the Inheritance and Legacies, and must be credited cause justified. The application shall suspend the time limit for payment and the extension or facility may not exceed two years from the date on which the debt became chargeable, with an interest of 12% (twelve per cent) per year on the default balance. '

" ARTICLE 153. (Certificates of Auto-Results). -Certificates of Succession of succession issued after 26 December 1960 shall be submitted for registration in the Registry of the Transfer of Domain, to the end of which the provisions of Article 5 (1) shall be terminated. 1 ° of law number 10,793, of 25 September 1946.
For the purposes of the registration the certificate of Autos Resultance shall contain:

I) Full name of the file and Court of law.
II) Name and surname of the deceased and date of death.
III) Names of the heirs, legatees and surviving spouse, as appropriate and date of the corresponding dedeclaratory order.
IV) Department and Judicial Section of the location of the properties reported and number of rolls of the same.
The certificates of the results of the succession of succession will be presented, for their registration in the corresponding Register, within thirty days of its issue.
The Register will receive registration fees, a uniform rate of $25.00 (twenty-five pesos). This registration will not be taxed by the University tax.
Late registration will be sanctioned with the duplication of the registration right. "

" ARTICLE 154. (Derogations). -Repeal articles 7 ° and 19 of Law No. 2,246of 30 August 1893; Articles 16 and 19 of Law No. 8,012of 28 October 1926; Article 2 ° of the law N ° 9,062, dated 13 July 1933; Article 30 of Law No. 12.276of 10 February 1956; Article 13 Act No. 12.367of 8 January 1957; and Article 53 of Law No. 12,482of 26 December 1957. "

Article 11.
Reset the validity of Article 20 of Law No. 8,743, dated 6 August 1931.

Article 12.
(Avaluo of agricultural holdings).-
Amend Article 66 of Law No. 11,285of 2 July 1949, which shall be worded as follows:

" ARTICLE 66. Where in the mass of property of the succession trials there are agricultural holdings of the causative, the taxable amount shall be increased by 40% (forty per cent) of the value attributed to the hectare in which the holding exists as a value replacement of the movable and semi-movable capital of the holding.
In this percentage shall be considered as afforestation values. '

Article 13.
(Solares sold in instalments). -the "taxable value" of buildings sold or acquired in instalments by means of a promise with a "certain or proven date" according to the rule of Article 270 of Law No. 12.804of 30 November 1960, determine for the purposes of payment of inheritance and legacy taxes as follows:
" In the succession of the seller, in accordance with the following formula: Conventional price is the default balance, as an updated value of the property is a X " or

Default balance x updated property value
X = ------------------------------------------------------------------------
Conventional price

"In the succession of the buyer promitor, according to the following formula: Conventional price is the total amount of the fees paid as an updated value of the real estate is X", i.e.:

Total amount of paid fees x
value updated from real estate
X = -------------------------------------------------------------------------
Conventional price

Dealing with the succession of the seller, the taxable value thus obtained may not exceed the balance receivable updated to the date of death of the deceased, by the corresponding discount according to the rules of the Law No. 8,733, dated June 17, 1931. In the case of the succession of the buyer, the taxable value obtained may not exceed the full amount of the property as updated by the system set out in Title VIII of Law No 12.804, of 30 November 1960.

In the case of donations or transactions between persons called to be inherited, in which the object of the transmission is a promise of the disposal of buildings in instalments, the same criterion will be followed in the aforementioned conditions determine the seat of the tax.

Article 14.
(Contraventions and Mora):

(a) Taxpayers who do not promote the judicial opening of the succession within three months of the legal opening, will be fined 1% (1%) a month on the amounts to be paid by way of taxes, which shall be settled from the expiry of the three-month period until the date of the request for opening. If it is formulated after one year of the death of the deceased, the fine shall be settled only until the expiration of this period.
b) Taxpayers who without justified cause omit the presentation of the sworn relationship of goods and definitive liquidation of the tax within the year of the legal opening of the succession will be sanctioned with a fine of 2% (two percent) monthly on the amounts to be paid by concept of tax, which will be settled from the expiry of that period until the date of payment. The fine shall not be liquidated during the period which inaddition to the settlement of the tax if the tax is not delayed for account attributable to the taxpayer.
(c) Where there is justified cause to prevent the liquidation of the settlement In the case of the tax within the legal period, the provisional liquidation referred to in Article 1 (1) of Law No 8,833,16 February 1932 without any reason to be accepted, must be submitted within the legal period. obstinate to the fulfilment of this obligation. If the time limit has expired without it being submitted, the penalty provided for in the preceding paragraph shall apply to the amount resulting from the provisional liquidation. The additional liquidations must be submitted within the month following the disappearance of the causes that prevented their presentation in time.
d) The contributors who have presented within the legal term the liquidations Provisional or definitive will have a period of 60 days to make the corresponding payments that will be computed from the date on which the car that approves the respective liquidation will be executed.
e) For the computation of the deadlines, the fractions larger than 15 days will be taken as one month.

REAL ESTATE SURCHARGE

Article 15.
Amend Articles 156, 162, and 175 of Law No. 12.804, dated November 30, 1960, which will be written in the following form:

" ARTICLE 156. (Rates). -Owners and holders of any real estate title that reaches or exceeds $100,000.00 will pay an annual fee that will graduate to the scale that follows, including the first $100,000.00 and without any staggered progressions:

From $100,000,00a$ 200.000.00100/00
from over $200.000,00a "300.000,00110/00
300,000.00" " 400.000.00 12 0/00
400.000.00 "" 500.000.00 13 0/00
500.000.00 "" 600.000.00 15 0/00
600.000.00 "" 700.000.00 17 0/00
700.000.00 '' 800,000.00 19 0/00
800.000.00 "" 900.000.00 21 0/00
900.000.00 "" 1,000,000.00 24 0/00
1,000,000.00 "" 1.500.000.00 26 0/00
1.500.000.00 40 0/00

The owners will be exonerated for the good in which they are domiciled, provided that the taxable value of the same does not exceed $150,000.00. For the other real estate which they hold, they shall pay an annual fee of 10 0/00 on the taxable value up to $200,000.00 minus the deductions corresponding to Article 163; the surplus shall be applied in the preceding scale. from $200,000.00.
The above rates will govern until the adjustment referred to in Articles 281 and 282 of this Law is approved. "

" ARTICLE 162. (Promises of disposal of buildings in instalments). -In the event of a promise to dispose of immovable property within a time limit in accordance with Law 8,733of 17 June 1931, the tax will be settled as follows:

(a) The buyer shall pay the value of the capacity obtained, in accordance with the procedure laid down in Article 157 of this Title, after deduction of the value of the unpaid dues, updated in accordance with Article 36 of the law referred to above;
(b) The prompt seller shall pay the value of the fees to be determined in the preceding form. The taxable value may not exceed the capacity referred to in paragraph (a);
c) In the case of first promises relating to solar power located in balneary areas, the capacity to be considered, for the promising seller, shall be that which it prior to the splitting and urbanization of that area. Declare that the Real Estate Tax payable for the year 1961 in the case of fractionations located in resort areas or tourism zones, will be settled by the regime in force prior to that established in the law number 12.804."

" ARTICLE 175. The production of the tax will be distributed in the following form, from 1 January 1962:

for General Income ................ 25%
For Pension Fund to Old Age ... 45%
For Rural Workers 'Fund ... 15%
For Domestic Workers' Fund 15%

STAMPS AND SEALED PAPER

Article 16.
Amend Articles 183; 190; 204, numerals 9 °), 13), and 19); 211; 220; 221; 223; 229; 241; 246; 248; 249 and 253; Law N ° 12.804, 30 November 1960, which will be written in the following form:

" ARTICLE 183. (Correspondence contract). Contracts for correspondence between traders and between traders and producers, linked to the normal turnover of their businesses, are subject to payment of this tribute in the event of their improvement.
documents, in general, which, by their single text, without the need for any other document, review the external characters of a legal title, for which the fulfilment of the obligations in them may be required.
expressed in the preceding points in the letters or documents in which they are accepted the proposal, it is transcribed it or its conditions or essential elements, as well as the proposals, duplicates of proposals or budgets signed by the acceptor ".

" ARTICLE 190. (Several copies of documents). Where the instruments are extended in several copies of the same tenor, the corresponding sealing shall be paid in each of them.
The second and subsequent copies of public writings issued with a judicial mandate shall be extended on paper sealing of value equivalent to the half of the original contract. "

" ARTICLE 204. (Fixed tax).

9 °) To each record of the copies of protocolizations, of cancellation of mortgages, novations, anti-resis, garment and any other letter of payment that relates to documents or contracts in which the sealing or the corresponding stamp has been paid.
18) Each record of the substitutions, extensions, renewals, renunciations and ratifications of powers, declaratory, veniae by public deed, testimonials or closed will charatulas and copies of open will.
19) ownership of livestock marks and signs issued by the competent office and each record of the aparceria contracts ".

" ARTICLE 211. (Rates of 4 or/oo). -Pay the tax at the rate of four per thousand (4 o/oo):

1) Commitments or promises of purchase-sale of goods and contracts for the sale of such goods.
2 °) The disposals of rights, not transmitted by endorsement.
3 °) Negotiations on litigation actions.
4 °) Swap contracts that do not cover real estate.
5 °) Lease or sub-lease contracts and, in general, all those in which the benefits consist of periodic payments for some time.

6 °) Company contracts and their extensions ".

" ARTICLE 220. (Stamp exemptions). -They will be exempt from stamps:

1 °) The receipts that the depositors grant to the Banks for the withdrawal of fixed term money.
2 °) The receipts issued by the banks for deposits of current account money.
3 °) The receipts or provisional securities issued by the banks public limited liability companies for their shares.
Within the year of the founded or authorized capital increase, they shall pay the corresponding stamp in the final shares or in the receipts or provisional titles.
4 °) The receipts extended after documents awarded with the stamp or on the corresponding stamp and coupon quota coupons amortised in instalments.
5 ° The receipts of the allowances of all the staff of the Public Administration and the passive classes.
6 °) vouchers signed by public employees and pensioners and pensioners for amortisation credits or operations on salaries in the National Savings and Discounts Fund.
7 °) Checks for securities not exceeding 100 pesos for which they are paid against deposits of alcances or savings banks.
8 ° Epistolary correspondence or telegraph in which:

(a) Request that a sum of money be distributed or delivered.
(b) A payment must have been made, at the request, provided that the receipt with the stamp of law is also recorded, in the possession of the payer.
c) received a quantity of money, credited to the recipient, provided that the granting and holding of the receipt with the stamp of law is also recorded.
d) Communicated by those who are in the current account relationship, the movements in the account, whatever the credit or debit charged.
e) request from banking institutions and commercial firms the periodic conformities of the balances of their current accounts.

9 °) Letters, tickets and other documents which are sent in the sales to merchandise credits, even if they are returned signed by the buyer to credit the receipt of the remitted.
10) the deliveries of money or other securities to the general government, factors, employees, brokers and customs dispatchers on a provisional basis or to carry out acts on behalf of and order of the represented.
11) professionals, stock brokers, consignees and general presidents require their clients to recover sums previously received from them or received from third parties on behalf of them, provided that the corresponding stamp has been used on the receipt of the third party.
(i) the receipts issued by the Directorate-General for the payment of advances made for the benefit of its clients.
12) The endorsements made in documents which have paid the tax fixed by this Title.
13) General of Penales Institutes on the occasion of the sale of the articles
14) Receipts awarded for rent payments from urban and suburban estates.
15) Other cases covered by special laws that are not expressly repealed by this Title. "

" ARTICLE 221. (Sealing exemptions). -They will be exempt from sealing:

1) The efforts of civil and military employees regarding the application of licenses.
2 °) The operations performed on their salaries by public officials with the National Savings and Discount Box that carry third-party signatures
3 °) The efforts of the employees of the General Directorate of Customs in the trials for differences, defraudations and contraband.
4 °) The constances that the professionals exask for the individuals to justify their quality of owners, creditors, debtors or tenants, for the purposes of obtaining the (a) the provision of public services or to submit to the tax administration.
5 °) the notarial acts for the justification of services covered by the Social Welfare Institutes and the power-cards granted by retired persons or pensioners of any institution of foresight to act before them or the National Savings and Discount Fund, as well as those granted by those who do not have that quality, give them to manage their own retirement or pension in exclusive form.
6 °) The protocols of the Public Records, which will be carried in Administrative numbered paper books to be provided free of charge by the General Accounting Office of the Nation.
7 °) The writings presented to the Autonomous Authorities, Decentralized Services and the National Council of Subsistences and Price Controller.
8 °) Titles and diplomas issued by any authority or corporation of the State.
9 °) Contracts for the leasing of works and services relating to construction.
10) The affidavits and its annexes be submitted to the administrative bodies in compliance with obligations imposed by the authority.
11) Other cases covered by special laws that are not expressly repealed by this Title. "

" ARTICLE 223. (Stamp or stamp replacement).-The stamp or stamp of any public or private document, or photocopies, may be returned, provided that the date or time limit has not been amended.
The replacement shall be made by the Directorate-General of Direct taxes, their branches or agencies, or the Public Records in the documents before them. The taxes may not be reimposed on those documents submitted, which shall be three working days of their granting.
This term shall, however, be thirty days, provided that it is entered in the same document or action, with expression of cause, that at the point where it was awarded there was no corresponding stamp or sealed paper, or it was not possible to obtain it for that act.
Due these deadlines will be incurred in the fine prescribed by article 225.
will make mobile or sealed timbres of the corresponding value.
written before any public authority, the stamp may be supplemented by the act of the presentation, and must be used with the signature of the present and the stamp of the Office. "

" ARTICLE 229. (Change of seal). -the full stamp may be changed which is not used without having served the parties, provided it has no signature or indication of having had it, paying the person concerned twenty cents per stamp.
The change in the role of the party concerned shall be be made by another or equivalent value ".

" ARTICLE 241. (Replenishment of documents).-All documents not taxed by the stamp and sealed taxes, which are filed in the judicial files, shall be refiled in the act of their presentation with sealed of the same value as the one corresponding to the
-Exempt from replacement of documents issued by state organs exempted from tax.
The Executive Branch may provide that the replacement of documents may not be used for the purposes of the filing of documents. taxed is done in the respective tax settlement. "

" ARTICLE 246. (Replenishment of performances). -The actions of the files, including the trades or exhorts that had to be released, will be extended in a simple role to be reimposed in the respective liquidation of taxes, according to the amount and nature of the trial.
Executive, par-regulatory, may provide that the exposures of the persons concerned are formulated in simple paper in charge of replenishment as set out in the preceding paragraph. "

" ARTICLE 248. (Way to do the replenishment and payment of taxes). -The repositions and payment of taxes must be made to the Directorate General of Direct Taxes; the corresponding official document is added to the cars ".

" ARTICLE 249. (No admission of writings). -The parties to the settlement and the tax authorities shall not be able to submit a statement as long as they have not made the replacement, with the exception of the application for replacement against such liquidation. The resources presented in contravention of the foregoing will be admitted, but if the person concerned does not pay the due within the term of thirty days notice of his omission, they will be declared deserts ".

" ARTICLE 253. (Exemptions). -They shall be exempt from the taxes laid down in this Chapter:

1) The State, with the exception of the institutes determined in the previous article.
2) The natural or moral persons who enjoy the aid of poverty.
3 )Those who manage the aid of poverty and those who interpose the recourse to "habeas corpus", without prejudice to the final decision, who may act in the main proceedings without paying the taxes established by this law, provided that it is indispensable in the opinion of the Judge, for the preservation of his right. In matters not susceptible to pecuniary appreciation, the aid of poverty shall be granted in all cases in which the person concerned proves that his resources are less than one thousand five hundred pesos ($1,500.00) per month. In other cases, the Judge shall appreciate the resources of the applicant in relation to the corresponding sealing.
4) Those who promote action for food, or at the expense, without prejudice to the convictions or repositions that correspond.
5) (i) appeal and letters rogatory from abroad where there is reciprocity in the country of origin for the Republic, for the release of judicial fees and for those who are cured in criminal matters.
In the cases of jurisdiction of the Courts of Minors, the Courts and Judges may grant exemptions without prejudice to the
These exemptions are automatically revocable.
The grant or revocation of this benefit, only supports replenishment. "

Article 17.
Authorize the Executive Branch to fully or partially unify all taxes currently collected through stamps that are intended for General Rentas.

Article 18.
Derogase Article 256 of Law No. 12.804, dated November 30, 1960. This provision will apply to pending cases but, in no case, will entitle you to apply for a refund.

Article 19.
Derogase Article 215 of Law No. 12.804, dated November 30, 1960.

TAX ON TRANSFERS
REAL ESTATE AND RELATED

Article 20.
Modifies from January 1, 1963, including Articles 259 to 275 inclusive of law N ° 12.804, dated November 30, 1960, which will be redacted from the next form:

" ARTICLE 259 (Replacement). -Replace the "University", "Rural Workers" and "Major Value" taxes created respectively by the Nos. laws. 2,921 dated December 28, 1904, 10.318 dated January 20, 1943 and 10.837, of 21 October 1946, its amendments and concordants for which it is established in the following provisions ".

" ARTICLE 260. (Tax-Taxable Facts). Create a tax that will tax the granting of the following legal acts that fall on the domain of real estate and its dismemberment:

(A) onerous title (s);
(B) Free title (s);
(C) Declarative prescription statements;
(D) Any partition is the origin of the condominium or community;
E) The disposals of post-office rights, which for the purposes of this tax, will be considered as the disposal of the full domain;
F) Hereditary rights transfers;
G) Legacy deliveries. "

" ARTICLE 261. (Exonerations). -Do not pay the tax created by this law, the following legal acts:

(A) The awards for the payment of ganancials and/or for the return of their own capital, provided that they are made with goods of a ganantial nature;
B) The enajenations for expropriation in favor of the State, the Municipalities and Autonomous Bodies and Decentralized;
C) Declarative prescription statements for the acquisition of fiscal or municipal property, issued in accordance with Articles 121 and following of law number 12.802, of 30 November 1960;
D) The exonerated operations of the university tax and/or of the tax at the highest value by special laws currently in force, including those made under the law N ° 12.358, of 3 January 1957;
E) The constitution of the right of use and/or room and the easements ".

" ARTICLE 262. (Base Value). -The "base value" for the purposes of this tax shall be constituted by the full amount of the property assigned at the time the transaction is made.

Trying to dispose by virtue of a promise of sale in time, with a certain or proven date, the "base value" shall be constituted by the full amount in force at that same date certain or verified.
When the operation recayere on The "base value" shall consist of the proportional part of the full size corresponding to the areas covered by the act. If there are constructions, the "base value" of the constructions shall be determined in accordance with the provisions of paragraph 1 of this article. "

" ARTICLE 263. (Non-Forated Goods):

A) Dealing with buildings located in urban, suburban areas of the entire Republic and rural areas of Montevideo that contain non-capacity buildings, the interested parties will request the General Directorate of Catastro and Administration of National or its dependencies, the determination of the "Imposable Value" to the date of the assessment. The management referred to in this Article shall be carried out on paper simple and free of charge, as shall the constances or certificates to be issued by the Office within 30 days of the date of the respective
b) In the case of buildings located in rural areas of the interior of the Republic which contain buildings, the same shall be estimated for the purposes of the tax in 10% of the "Imposable Value" referred to in Article 264. " />
" ARTICLE 264. (taxable value). -As long as the General Directorate of Catastro and Administration of National Furniture has not complied with the task assigned to it by Title XIV of Law No. 12.804,30 November 1960, the "taxable value" on which the tax will be applied, it will be obtained by multiplying the 'base value' by the appropriate 'updating factor'. The age of the base value to determine the "update factor" shall be taken in relation to the date on which the operation is carried out.
In the case provided for in Article 262 (2), the seniority of the "base value" shall be taken in relation to the true or proven date of the sales promise in question.
In the absence of a justification for the seniority of the "base value" or where this is not possible, an age of more than 10 years shall be presumed.
Hereditary the "taxable value" will be the stipulated price. "

" ARTICLE 265. (Transfer of Broken Domain). -where, by act between the live or free of charge rights of the property or usufruct, the respective taxable values shall be set out in the following form:

1 °) For the non-owned property shall be established by the relevant legal procedures, the total taxable value of the good on which the domain is reestablished, as if the transmittide is its full domain. Such taxable value shall be updated by applying the rational discount compound at the rate of 6% (six per cent) per year for the entire duration of the usufruct over the same good. The amount thus obtained constitutes the taxable value of the property.
2 °) The taxable value of the usufruct shall be the difference between the "total taxable value" and the "taxable value of the property", both of which are determined in accordance with the the provisions of the preceding ordinal.

When the usufruct is constituted without delay or by all
the life of a beneficiary or a third party, its duration
shall be fixed taking at most 70 years of probable life
of the beneficiary or of the third respectively, not being
in no case less than three years. In all cases
fractions of a year will be computed as a year. "

" ARTICLE 266. (Update Factors). -Set the following "Update Factors" in relation to the age of the "base value".

Age of the Factor

Up to 1ano 1.5
over 1ano 2yrs 1.7
2yrs 3 2.
3 4 2.3
4 5 2.6
5 6 3.
6 7 3.4

Age of the Factor

over 7 years Up to 8 years 3.8
8 9 4.2
9 10 4.6 10 5. "

" ARTICLE 267. (Tax rates). -The legal acts referred to in Article 260 shall pay the tax according to the following rates:

I) Those mentioned in the letters "A" "C" "E" and "F" of that provision shall pay 12% (12%);
II) Those mentioned in the letters "B", "D" and "G" shall pay 2% (2%);
III) in the case of final writing in compliance with a promise of sale to a certain date or proven, the tax shall be settled according to the following rules:

A) Trying to promise with a certain or proven date prior to October 11, 1946, the tax rate will be the one that was in force for the university tax at that same date certain or proven;
B) Since October 11, 1946 By September 18, 1950, rate of 6% (six percent);
C) From September 18, 1950 to March 27, 1953, rate of 9% (nine percent);
D) From March 27, 1953 to January 8, 1957, rate of 10% (10%) (%);
E) From 8 January 1957 to 31 December 1960, rate of 11% (11%
(c) From 1 January 1961 onwards rate of 12% (12%);

IV) When the disposal is based on real estate located in rural areas, the corresponding rate will be increased by 2% (2%) ".

" ARTICLE 268. (Permutas). -In the case of permuse, the tax shall be calculated as if it were two separate enajenations. '

" ARTICLE 269. (Date Certain or Checked). -For the purposes of the tax, the date certain of a promise of sale shall be determined in accordance with the provisions of Articles 1574, 1575 and 1587 of the Civil Code. To the same effect the date of a promise of sale, will be credited by notarial certification with express determination of the elements that have been taken into account for it ".

" ARTICLE 270. (Deadline for Payment). -The payment of the entire tax due will be made within the deadline that governs to register the respective document in the Registry of the Transfer of Domain, to whose effect the deadlines for successive inscriptions will not be taken into account.

The non-payment in the opportunity set forth in the preceding paragraph, will be sanctioned with a fine of 25% (twenty-five percent) of the amount of the tax due with a minimum of $100.00 and without prejudice to legal surcharges. "

" ARTICLE 271. (taxable persons). -In the case of legal acts with reciprocal benefits (sysinalagmatic), the tax shall be imposed by halves on both parties without prejudice to the exemptions provided for in the legislation in force; in other cases, it shall be taxed by the successful tenderer or acquiring the property or right in question.

When more than one taxable event is produced in one year, from the second inclusive the tax shall be paid only by the acquirer for the part that corresponds to it. "

" ARTICLE 272. (Settlement and payment of tax. Comptroller).-The tax will be settled and paid in the Directorate General of Direct Taxes or its dependencies by settlement formulated by Escribano, which must contain names of the granators, individualization of the object of the act of treat, base value used, age, update factor, taxable value and applicable rate, elements which must also contain the text of the relevant instrument, in particular.
The declaration and proof of payment is add to the respective instrument. The collecting office shall verify the accuracy of the calculations carried out as long as the Register is recorded in them, shall monitor the coincidence of the data set out in the declaration with those of the instrument submitted for registration. The Domain Transfer Records shall not record the documents relating to acts and collections which are not accompanied by the proof referred to in the preceding paragraph, and must be recorded in those of the number, date and office consignor of the voucher ".

" ARTICLE 273. (debtor's law). -If the debtors of the tribute have estimated the taxable value determined according to the preceding rules, they may request from the General Directorate of the Catastro and Administration of National Furniture the fixing of the taxable value, on the the tax due shall be settled.
The General Directorate of the Land Registry and Administration of National Furniture shall be issued within thirty days of the date of the respective application. "

" ARTICLE 274. (Exoneration of Tributes). -All proceedings before the Administration for the settlement and/or payment of this tax shall be made in simple paper and shall be exempt from all kinds of taxes.
necessary for the processing and settlement of the tax, shall be issued on paper simple and free of taxes, as shall the constances and certifications issued by the Administration for the same purpose ".

" ARTICLE 275. (Copy Sealing and Enrollment Rights). -The stamp duty and the registration fees corresponding to legal acts to be entered in the Register of Domain Transports, will be settled on the "taxable value" set according to the preceding rules and their payment will be make and justify by means of the same vouchers referred to in Article 272 of this law for the collection of the tax which it establishes and in conjunction with it, where appropriate.
The corresponding copies shall be issued in sealing of the lowest value in circulation.
The drawings and/or Regulations Co-ownership will pay for registration fees in the Domain Transfer Registry a uniform rate of $100.00.
The "taxable value" determined according to the preceding
rules will replace the "value of the value" to which they relate other provisions of law N ° 12.804, of 30 November 1960 ".

Article 21.
(Derogations). -Repeal articles 276, 278, 283 and 284 of Law No. 12.804of 30 November 1960 ".

PUBLIC INSTRUCTION TAX

Article 22.
(Modify Articles 288, 289, 290, 293, 295, and 296 of Law No. 12.804, dated November 30, 1960, which will be written in the following form:

" ARTICLE 288. (Fees and taxable persons). -The Public Instruction Tax will be paid according to the following rates:
Infurniture for the payment of the Real Estate Contribution from $10,000.00 up to $20,000.00 $30.00.
Furniture with a capacity of greater than $20,000.00 2 o/oo.
The tax will be charged by the owner, who can repeat against the tenant fifty percent of the tax paid. In this case, the amount resulting in as many equal shares as income periods will be divided into the year and the fees will be charged in the period, form and with the guarantees established for the perception of the lease price.
there are several tenants in the same building, the amount of which shall be apportioned in proportion to the corresponding rent. If the tenant is exempt from tax the amount of 50% referred will be returned to the owner. "

" ARTICLE 289. (Form of collection). -From 1 January 1962, the tax will be collected annually in conjunction with the additional national of the Real Estate Contribution. "

" ARTICLE 290. (exoneration of surcharges and overdue collection). -The tax debtors will pay the due tribute without charge, according to the following rules:

(a) In the case of real estate located in the Department of Montevideo, in the form that the National Council of Primary and Normal Teaching determines, to total the debits corresponding to the years 1957, 1958, 1959, 1960 and 1961.

b) In the case of real estate located in the other
Departments in four equal annuities jointly with the tax of the years 1962, 1963, 1964 and 1965.

The taxpayers who paid these arrears outside the location of the building will pay a surcharge of thirty cents for each receipt, which will be used to reintegrate the collection costs. "

" ARTICLE 293. (Real estate owned by representations of International Organizations). -Foreign governments will not pay this tax for the real estate owned by them, nor the diplomats for those who occupy as a family residence, on condition of reciprocity.

This tax will not be paid for real estate owned by the International Organisms.
In the event that the persons or entities referred to above are tenants, they will also be exempt from this tax, under the same conditions of reciprocity ".

" ARTICLE 295. (Distribution of the tax produced). -Until 31 December 1962, the production of the tax will be distributed as follows:

60% for General Rentas;
40% for the National Primary and Normal Teaching Council.

From 1 January 1963 the collection of the tax will be allocated in full to the National Council of Primary and Normal Teaching, prior to the deduction of the legal collection fee.
General Rentas will deliver monthly to the Council National of Primary and Normal Teaching the amount corresponding to it in the production of this tax. "

" ARTICLE 296. (Destination of the collection). -The National Council of Primary and Normal Teaching will allocate the production of the tax on the repair of buildings, food and school supplies, ensuring that one hundred percent of the amounts collected in each Department are destined to works and services in the same ".

Article 23.
Repeal Articles 291, 292, and 294 of Law No. 12.804, dated November 30, 1960.

INTERNAL TAXES

Article 24.
Amend article 298 of law number 12.804, dated November 30, 1960, which will be worded as follows:

" ARTICLE 298. (Tabacos, cigars and cigarettes).-Internal consumption tax on tobacco and cigarettes, is fixed as follows:

I) Leaf cigarettes:

(a) Habanos and/or manufactured tobacco "Habano"
shall pay 44% of its selling price to the public.
B) There are no years, they will pay 11% of their price of
sale to the public.

II) Cigarettes:

Cigarettes will pay 36.30% of their sales price to the public.

III) Tabacos:

The tobaccos will pay 36.30% of their sales price to the public. The tobacco products manufactured for the consumption of the land border departments will pay 11% of their sales price to the public. "

Article 25.
Deroganse points 1 and 2 of Article 11 and Articles 12, 18, 19, and 23 of the law of October 16, 1961.

AFFECTATION OF TAX PRODUCED
INTERNOS

Article 26.
Modify the 5 °, 9 °, and 14 of the ar-
article 334 of the law N ° 12.804, of November 30,
1960, that will be written in the following form:

" 5 °) 100% of the proceeds of the tax on flour bags (Nos. 12.544 and 12,756) equal parts to the Family Allowance Box No. 12 of San Jose and the Box of Family Assignments of Tacuarembo ".
" 9 °) Of the total of the proceeds of the tax on tobacco, cigarettes and cigarettes, will be used:

a) $2,000,000.00 (two million pesos) a year, starting from 1 January 1962 for the Pension Fund for Old Age; this sum will be increased by 15% a year from 1 January 1963.
b) 3% (3%) for the Fund Paro Insurance; and
c) 10% per year for Family Allowance Box No. 34.
This contribution will be paid in monthly items.

Where the obligations laid down in the law of 16 October 1961 have been satisfied, the contribution referred to above shall be allocated to the Paro Insurance Fund.
If the obligations laid down in the law of the State of the Union have been fulfilled. On 16 October 1961, a remnant of the contribution by General Rentas, the Council of Caja No 34, after obtaining the opinion of the Advisory Commission, may be allocated up to the sum of one hundred thousand pesos ($100,000.00) per year, during the two years, to social works that benefit the workers covered by the aforementioned law ".

"14) Of the total proceeds of the tax on fine, licorous, special, vermouth, foaming and champagne wines, five percent (5%) will be allocated for the Pension Fund to Old Age."

Article 27.
Add the following paragraph to Article 334 of Law N ° 12.804, 30 November 1960:

" 16) One hundred percent (100%) of the tax collected for the purposes of Article 8 (A), (B) and (C) of Law No. 12.797of 24 November 1960 on the sale and import of Articles of glass, destined for the Insurance Fund of the Fund of the Retirement Fund of Industry and Commerce ".

PUBLIC REGISTRY RIGHTS

Article 28.
Modify article 339 of law number 12.804, dated November 30, 1960, which will be worded as follows:

" ARTICLE 339. (Rights of Records). -The registration rights of the Public Records will be those that currently govern with the modifications that are set out in Articles 340 to 348.
The Rights of the Mortgage Records, Public Trade, Leases and Antiresis, Departmental and Local of Agricultural and Industrial Prenda by the registration or annotation of documents and taxes that tax the registration act, including the tribute of stamps will be paid in the Directorate General of Direct Taxes and their Departmental branches or agencies, and shall be settled and documented in a form
are not included in this system the taxes established by article 3 ° of Law No. 2,246, of August 30, 1893 and by article 18 of Law No. 8,012, of 28 October 1926 and amending and concordant provisions.
In such cases, the document to be entered shall be extended to the sealed paper of the lower value in circulation.
The settlement and proof of payment to be entered The preceding paragraphs shall be added to the document, which must be Office of the Register concerned to state in them, of the number, date and office of issue of the mentioned collection.
The rights that the records receive for the issue of certificates will be paid by means of mobile stamps, which I know shall be used with the signature of the applicant and with the stamp of the office ".

INHERITANCE TAX

Article 29.
(Structure). -Anonymous companies will pay an annual tax of 8.5 o/oo (eight and a half per thousand) on their tax capital. They will also pay this tax:

(a) Companies in the form of shares in the share of their tax capital corresponding to their integrated equity capital;
(b) Personal companies made up of private legal entities incorporated abroad, for the part of the tax capital corresponding to the share capital belonging to the latter;
(c) branches or agencies of legal persons governed by private law incorporated abroad by the tax capital which they hold in the country.

Article 30.
(Fiscal Capital). -The tax capital shall be represented by the difference existing at the close of the financial year between the assets and liabilities adjusted in accordance with the rules of this law and its rules. The rules for valuation of goods for the category of industry and trade in income tax shall apply.
shall not be computed on the asset:

(a) the shares of other companies subject to the payment of this tax;
(b) assets located on a permanent basis abroad;
(c) national or municipal debt securities issued by the Mortgage Bank and treasury bills or bills.

Where some of the assets listed in the preceding paragraphs exist in the asset, the liability shall be computed in the proportion of the taxable asset.

Article 31.
(Economic Exercise). -The tax will be due from the date of the first integration of capital even in the case of companies in formation.
The economic year will be 12 months. Where, for reasons justified by the Directorate's judgment, the exercise of the company is greater or less, the tax shall be paid for minimum monthly fractions on the capital resulting from the end of the financial year.

Article 32.
(Substitute character). -The actions of the companies referred to in Article 29 shall be exempt from the tax on inheritances, legacies and donations for causes of death.

Article 33.
(Impersonal Naming Account Tax). -The preceding rules shall apply, as appropriate, to the tax created by Article 79 (1) of Law No 11,924of 27 March 1953.

Article 34.
(Vigency). -The preceding provisions and those of Law N ° 12.804of 30 November 1960 applicable to this tax shall apply for the financial years which are closed after 30 November 1961, repealed from the same date the following rules: Article 42a, of Law No. 3,648, of 16 July 1910; Articles 21 and 22 of
Law No. 8,012of 28 October 1926; article 1 of the Decree-Law of 31 August 1933; Article 22 of the Decree Law N ° 10,183, 1 ° July 1942; Article 8 (a) of Law No. 10.853, of 23 October 1946; Articles 23 to 28 of Law No. 10,959, of 28 of October 1947; article 64, of Law No. 11.285, of 2 July 1949; article 3 ° of Law No. 11.418, of 29 April 1950; article 14 of the law N ° 11.430, dated 26 May 1950; article 75 of the law N ° 11,924, 27 March 1953; Article 6 ° of Law No 12.276of 10 February 1956; Articles 50 and 51 of Law No 12.367of 8 January 1957 and Article 3, first part, of Law No. 12.463of 5 December 1957.

VARIAS

Article 35.
(Operation of insurance companies). -The operation of the insurance companies or agencies is subject to the following regime:
1) Any company or foreign agency to be able to operate in the Republic, will deposit previously in the Bank of the Republic, to the joint order with the Executive branch, the following amounts in securities of Public Debt and/or Mortgage of the Uruguay that have been issued to the stock exchange rate of the day before the deposit:

a) $10,000.00, those operating only in agricultural insurance, glass and glass breakages.
If they operate on those two risks the provisions of paragraph c).
b) $20,000.00, the companies or agencies of other classes of insurance that operates on a single risk.
c) $30,000.00, fire insurance companies or agencies.
Companies operating on more than one risk will also deposit $5,000.00 for each of the risks that are secured.
consider the main risk and the full guarantee must be deposited; the one who, according to this paragraph, has a higher sum as a guarantee.
To that sum must be added as many times 5,000.00 as new risks.
The companies or agencies that cease definitively in their operations, may recover deposits which they have made after verification that they have fulfilled all their obligations.

To this effect, they will be published for fifteen days in the "Official Journal" and at the expense of the company or agency, notices quoting all those who have something to claim, to appear to the State Insurance Bank, within the period of thirty days to be counted from the first publication.

2) The national companies will deposit in the same way half of the sums expressed.
3 )Any foreign company or agency that accredits to the Executive Branch having employed in the country, be in real estate are in Titles of Public debt or mortgage securities issued by the Banco Mortgage del Uruguay, up to the exchange rate of the day before the deposit, the minimum amount of one hundred and fifty thousand pesos (pesos 150,000.00) without counting the deposit of guarantee (a) to be bound by the preceding paragraphs, shall be equated; as regards the payment of taxes on their income and on the deposit of the reference, to the national companies.

The omissions or violations of the above will be punishable by a fine of $10,000,000 (ten thousand pesos) and closure of the respective company or agency in the cases of operating in insurance without the prior authorization of the Executive branch and deposit by number 1) and when making use of policies or documents not intervened by the Tax Office.

Item 36.
(Alcoholic Beverage). -Businesses which, in the main or ancillary form, expend alcoholic beverages, are subject to the following regime:

1) Those who sell alcoholic beverages distilled and fermented to be consumed outside the premises, will pay an annual license of $200.00, will comply with the schedules arranged by the National Labor Institute and must sell the exclusively packaged beverages of origin, with the exception of wine which may be sold by fractionation. The sole existence of alcoholic beverages, fermented or distilled in establishments which are not authorised for sale in accordance with the preceding paragraphs, shall be sold and the traders concerned shall be liable to the corresponding penalties. The existence of open or altered bottles will also involve their retail sale, whether they are fermented or distilled beverages, making the trader liable for the corresponding sanction.
2) The competent office is hereby authorised issue
7,160 licences for the sale to the public of alcoholic beverages distilled and fermented to be consumed locally, for which the following amounts shall be paid annually:

a) of six hundred pesos ($600.00) if they were established in the urban and suburban areas of the Department of Montevideo, and in the capitals of the departments.
b) of three hundred pesos ($300.00) if they were established in the other In the rural areas of the Department of Montevideo, in the North Tablada and in the spa areas.
3 )The licences issued in accordance with the provisions of the previous number only cover the premises of the trade where they are located. exercises the activity and will be extended to the name of the owner or promitor buyer of the trade, containing the name of the holders, location of the authorised premises and the constancy of their transfers and transfers of which they have been the subject.
4) Conjointly with the public instrument referred to in the paragraph The office concerned shall provide a sheet with the number of the licence which the trader must set in place of the licence in his business. This sheet shall be owned by the office concerned and its depositary shall return it when it transfers its licence or has been cancelled. Without prejudice to the criminal sanctions that may be applicable (Article 169 of the Penal Code), the failure to comply with the above provisions will result in the application of a fine of two hundred pesos ($200.00) that will be doubled successively in cases of recidivism.
5) The alcoholic licenses shall be renewed annually upon payment of their amount within the deadlines determined by the Executive Branch.
The failure to pay within the prescribed period shall determine the automatic cancellation.
6) Prohibit the transfer of alcoholic licenses, except in cases in (a) that there is a joint venture and license under the laws and regulations in force.
7) It shall be until 31 December of the year
1962 for the persons concerned to regulate the transfer. In such cases and for the sole purpose of their payment, conditional licences shall be issued in the name of the licence holder sold with the constancy of being in transfer management.
8) The transfer of licences from one local to another must be managed at the office concerned with a minimum of ten days ' notice. Failure to comply with this provision will result in the application of a fine of two hundred pesos ($200.00), without prejudice to any other penalties that may correspond.
(a) the public of distilled alcoholic beverages which have been consumed in the same premises.
9) Incurrates in the offence established by Article 250 of the Penal Code, which makes any use of the sheet mentioned in numeral 4) without be the holder of the license in accordance with the provisions of this article.
10) The cafes, restaurants, bills and hairdressers of social and sports clubs with legal status are exempt from license, provided that the use of the same is exclusively for their partners.
they must obtain the express authorisation of the exemption entered in a special document each year.
The Office shall grant such authorisation provided that the institution accredits, by certificate issued by the Ministry Public Education and Social Welfare, with its legal status, as well as the existence, in social registers, of a number of partners greater than 100.
In all cases the premises or the environment in which the alcoholic beverage is to be dispatched must be located within the club without direct access to the street.
11) Businesses with liquor licenses distilled that the validity of this law would be late in the payment of their patent in turn and additional, as well as the tax of assistance and Social provision which taxes transfers with additional drinks may be regularise their prior payment of patents and licences for the years 1960 and 1961, up to thirty-six
(36) monthly and consecutive quotas. In no case shall the quota be less than one hundred pesos (pesos 100.00).
In the consolidation of debits, which shall be requested by the persons concerned within the 60 days of the law, the surcharges shall be included respective. To those who will cease to pay three consecutive costs, the alcoholic license will be cancelled.
12) The Office concerned must make a "General Register of Alcoholic Licenses" within a period of no more than six months with all the information necessary for the effective comptroller of the same and another record of the authorizations granted under cover of numeral 10).
13) The establishments with additional distilled and fermented alcoholic beverages which have been consumed in the Local, can remain open without time limitation.

Article 37.
(Defraud and fines). -In the case of the fraud of free circulation falling within the numerals 1 and 2 of the previous Article, the taxpayer shall be required to pay the taxes corresponding, plus the other fine.
(2) of the previous Article, which refer to a prohibited exemption, shall give rise to the following penalties:

a) The first violation a fine of $500.00;
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 for one year.

In all cases of closure it will also apply a fine of five hundred pesos ($500.00).

Article 38.
The violations set out in the previous article must be checked by the officials authorized by the Executive Branch, who shall, in each case, raise the corresponding record, the owner or manager of the establishment who may be able to put on record in the same way as he or she has to allege in his discharge. If the offender or manager refuses to sign, the inspector will require the appearance of a law enforcement officer, with whom he will produce the respective act.
The inspector will leave verbatim copy of the act to the offender with the express constancy of the
Prior certification of the recidivism by the office concerned, the Executive Branch will decree the closure of the establishment for the appropriate term.

Article 39.
(Authorization and Surveillance Rates). -Businesses that fully or partially develop activities subject to authorization by the competent authority, as well as street vendors and those who exploit roosters, must pay a fee of $200.00 for authorization to the office indicating the regulations.
Anually will be accredited to the same office by the interested parties who are in a position to continue exercising the corresponding activity and who have fulfilled all their tax obligations, with a fee of $200.00 per opportunity to be paid at each opportunity
The competent office according to this rule must ask the Police Headquarters to proceed to the closure of those businesses that do not comply with the obligations referred to in the
will be exempt from the payment of the fees referred to in this article by street vendors of newspapers, cigars, cigarettes, flowers and edibles, and in the campaign the sellers of meat from slaughterhouses or butchers authorized by the respective Municipalities.
The street sale of specialties will not be permitted Pharmaceutical products, with the exception of vendors dependent on laboratories authorized by the Ministry of Public Health.
street vendors who were surprised by the tax officials exercising their activity without having paid the corresponding fee will not be allowed to pay a fine. equivalent to the other of the missed rate. The procedure to be followed in this case shall be the procedure laid down in Articles 950 and following of the Code of Civil Procedure.
In all cases, the following shall be made of the articles intended for sale, their belongings and the elements of
The effects curated must be deposited in the corresponding Police Sectional. The administration must initiate the judicial procedure within 48 hours of the procedure.
The sale of the commissated goods may be carried out without prior appraisal.

Article 40.
Substitute Article 1 of Law N ° 12.613, of 7 July 1959, amending Article 23 of Law No. 12.091, of 5 January 1954, by the
" ARTICLE 23. To the national ships that could be affected to the navigation between the ports of the Republic and the marine ports of the South America will not be required the registration pass of the registration of the Cabotage to the of the Overseas. The Executive Branch will have the necessary security measures in this case that are deemed necessary for this navigation. "

Article 41.
Exempt from the overseas registration vessels the franchises and facilities granted to the cabotage vessels by Articles 12, 13, 14, 18 and 19 of the law N ° 12.091, dated 5 January 1954.

Article 42.
Substitute Article 17 of Law No. 12.091, of 5 January 1954, for the following:

" ARTICLE 17. Whenever the Public Administration, Departmental Governments, Autonomous Authorities and Decentralized Services carry out imports by themselves or through third parties, they must use or demand the use of the national flag vessels for the transport of goods or goods purchased.
This obligation is extended to natural or legal persons who import or export goods or goods covered by tax exemptions. Failure to comply with this obligation shall not exempt the operation concerned unless the cause of release is measured as set out in the following paragraph.
Corresponding to the Bank of the Eastern Republic of Uruguay the monitoring of compliance with this provision, which can only be exempted when the National Administration of Ports and the Chamber of the National Merchant Navy certify that no vessel is available to carry out the transport. "

Article 43.
The Impositive Directorate General will be responsible for the collection and comptroller of the taxes that specifically tax the banking activity. The duties of comptroller assigned to the General Inspectorate of Finance by Article 153 of Law No. 12,761of 23 August 1960 shall be in charge of the General Directorate Impositivo.

Article 44.
Amend Articles 353, 354, and 355 of Law No. 12.804of 30 November 1960, which shall be worded as follows:

" ARTICLE 353. (Value of the Sheets). -The value of each Certificate of Certificates established in Article 184 of the Rural Code and Article 30 of Law No. 10,107of 26 December 1941 shall be the value of $1.00 (a weight) and shall be made in books which contain a number of not less than 10 sheets in triplicate with progressive numerals (Article 184 Rural Code). Guides. "

" ARTICLE 354. Without prejudice to the provisions of Article 13 of Law No. 3.001 of 13 October 1905 and Decree of 13 March 1942, the internal movement of fruits of the country (Article 188 of the Rural Code) with a tribute of $0.25 (twenty-five cents) for each hundred or so mobilized.
Gravel any transaction or (extraction of cattle, equines, sheep, sumos and/or minor species with a tribute to be regulated hereafter according to the following scale:

From 1 to 5 cattle and horses or from 1 to 59 suinos, sheep, and minor species $2.00 (two pesos);
From 6 to 40 cattle and horses or from 60 to 400 suinos, sheep, and minor species $5.00 (five pesos);
From 41 to 100 cattle and horses or 401 to 1,000 suinos, sheep and minor species $10.00 (ten pesos);
Of more than 100 cattle and horses or more than 1,000 suinos, sheep and minor species $20.00 (twenty pesos).
Fruits in general and lockers sows $10.00 (ten pesos).
Plants in general $1.00 (a weight). "

" ARTICLE 355. (Form of levying the charge). The charge shall be charged by mobile stamps with the caption 'Certificates-Guides'. These stamps shall be numbered and made in duplicate and by the system of butts, each setting the value of the same, even if the original shall bear the inscription "No value". This must be adhered to the talonary leaf, which will remain in the possession of the owner, and the one who will charge the tax will adhere to the sheet that is issued for the acquirer, which must be used with the signature or stamp of the enajenante or its representative. /> The owner of a certificate-guide book will not be able to obtain another one, without the previous one, which accredits the payment of the tax. "

Article 45.
Repeal Article 30 of Law No. 12.367 of 8 January 1957 and amending and supplementing rules.

Article 46.
Declare that article 373 of law number 12.804, of 30 November 1960, has repealed the contribution of the Bank of the Republic to General Rentas, established by Article 23 of Law N ° 9.808of 2 January 1939, as amended by Article 1 of Law No 12.491of 9 January 1958.
supplementary to the one laid down in Article 372 of Law No 12.804 of 30 November 1960, of the Banco de la República a Rentas Generales, for one time and for the year 1962, in the amount of eight million pesos.
following contributions, for the provision of armaments and equipment and purchase of vehicles for the Executive Police:

Bank of the Republic ............ $2:000,000.00
ANCAP .......................... $2:000,000.00
State Insurance Bank ..... $1:000,000.00
Nal Administration of Ports ... $1:000,000.00

Article 47.
The contribution of the Mortgage Bank fixed by Article 372 of Law No. 12.804of 30 November 1960 shall be $150,000.00 per month, starting from the Exercise 1962 inclusive.

Article 48.
As of 1 January 1962, the taxes and other national income collected by the Directorate-General for Direct Taxes shall be fully paid to General Rentas, without prejudice to the provided by this law.

Article 49.
Please note from 1 January 1962 the following contributions from General Rentas:

1 °100% of the Social Security tax created by Article 3 (1) (1) of Law No. 6,874, of 11 February 1919 (Timbers of Pensions to Old Age), for the Pension and Retirement Fund of the Rural and Domestic Workers and Pensions to Old Age, to the Pension Fund for Old Age.
2 °100% of the tax created by Article 2 ° of Law No. 7,880, of 13 August 1925 (replacement Social Welfare for Rural Establishments), to the Pension Fund The old age of the pension and pensions of rural and domestic workers and of pensions to old age.
3 °100% of the tax created by Article 100 of Law No 11,924 of 27 March 1953, for the retirement fund and Civil and School Pensions.
4 The produced of the stamp "Palace of Justice" and of the File Rights, referred to in paragraphs A and B) of article 5 ° of Law No. 12.090, of 5 January 1954 shall continue to have the treatment provided for in Article 6 of that law.
5 °A) $ 2:500,000.00 for the Unemployment Compensation Fund at the Barracas de Lanas, Cueros and Aends, (article 3 of Law No. 12.484, of26, 1957).
B) $3:500,000.00 for the Unemployment Compensation Fund in the Refrigeration Industry, (Article 3 of Law No. 12.484, of December 26, 1957).
6 ° 100% of the production of the Montepios to which refer to Articles 35, 36 and 37 of Law N ° 12.464, 5 December 1957, for the Rural Workers ' Fund for the Retirement and Pensions of Rural and Domestic Workers and Pensions to the Old age.
7 ° 100% of the production of the tax created by Article 19of the law N ° 12.464, of 5 December 1957, to the Fund for Domestic Workers of the Retirement and Pensionsof Rural and Domestic Workers and Pensions to the Vejez.
8% of the tax produced by the Article 7 of Law No. 12.011, of 16 October 1953, will be allocated:
A) 75% to the Financial Department of the Housing of the Mortgage Bank of Uruguay, and
B) 25% for the National Institute of Colonization.
9 °100% of the tax created by article 9 ° of the law N ° 12.464, for the Retirement and Pension Fund for Rural and Domestic Workers and for Pensions to Old Age.
10100% of the taxes created by the numerals 1 ° and 2 ° of Article 23 (1) of the Law number 12.463, dated December 5, 1957, for the Public Works Treasury.

Article 50.
The additional national to the real estate contribution will continue with the same affectation established by the current legal provisions.

Article 51.
In all cases of Article 49 except those of the numeral 5 ° the retention of 4% (four percent) shall be applied to General Rentas by way of compensation of services and expenditure authorised by Article 79 of Law No 7,819of 7 February 1925.

Article 52.
As of January 1, 1962, the stamps of Montepio Notararial created by Articles 18 and 19 of Law No. 10,062, dated October 15, 1941, as well as the Pension and Pension Fund of the University Professionals, will be printed and collected directly by the Retirement Fund and the Notary Pensions and by the Pension and Pension Fund of University Professionals, respectively.

Article 53.
In exercise 1962, of the tax produced by law N ° 10.837, of 21 October 1946, the following deductions shall be made:

a) $4:000,000.00 to the Treasury of Viality (law N ° 10.589, of 23 December 1944).
b) To the National Institute of Economic Housing an amount equal to that received by that Agency in the year 1955 for the purpose of its participation in the tax at the highest value, increased by 30%.

the balance will be divided by halves between General Rentas and the departmental governments, among the latter, 15% (fifteen percent) will be allocated to Montevideo and 85% (eighty-five percent) will be equal to the

Article 54.
As of January 1, 1963, of the tax produced in Articles 20 and 21 of this Law, the following deductions shall be made:

a) $4:000,000.00 for the Treasury of Viality (law number 10.589, of 23 December 1944).
b) To the National Institute of Economic Housing, unamount equal to that received by that Agency, in the year 1962, as provided for in paragraph (b) of the above Article, increased by 5%. This amount shall be increased annually by 5%.
c) For the purposes of the Retirement Fund for Rural Workers, Domestic Services and Pensions for Old-Age, an amount equal to that received in the year 1962 by that Body by concept of the tax established by law N ° 10,318, of 20 January 1943. This amount will be increased annually by 5%.
d) For departmental governments, an amount equals what is perceived in accordance with the final part of the previous article, increased by 5%. This amount will be increased annually by 5%.

Article 55.
(Affectations of produced). -Repeal from 1 January 1961 all the affections of the taxes collected by the current Office of Elevated Profits, the ones produced in full to General Rentas, without prejudice to the provisions laid down in this law.

Article 56.
Set from 1 January 1961, the following annual contributions by General Rentas:

a) 5% (five percent) of the production of the inheritance tax for the Treasury of Public Works.
b) 60% (sixty percent) of the yield of the additional 10% (ten percent) on the amount of the tax replacement of the inheritances for the Civil Pensions and Retirement Fund.

Article 57.
Add to article 345 of the law number 12.804, 30 November 1960, the following point:

" The Executive Branch shall be empowered to set the value of any comptroller document issued by the National Institute of Work and Anexate Services, however, and shall nevertheless observe the minimum set preceeding and those that are currently established by laws and decrees that do not object to the present. "

Article 58.
Replace Article 4 ° of Law N ° 10.895, of 14 February 1947, by the following:

" The Fars tax shall be levied in accordance with the following provisions:

" (A) The tax to be charged by the State to the overseas navigation per tonne of net registration, fixed by the Lloyds Register or in the absence of the official tonnage of the vessel or the national authorities, for vessels which operate with loads, whether they are in transit, transfer, alije or removed, it will be $0.12 and for those who drive exclusively passengers, immigrants or stowaways will be $0.08. Such fees shall be by way of entry and exit (round trip) when the vessel operates exclusively in national ports. But if the vessel operates in other foreign ports of the Rio de la Plata and its basin (Parana Paraguay-Uruguay), on exit, for the aforementioned operations, loads or passengers, it will pay in its return arrival the rate of $0.07 and $0.05 per Net record tonne, respectively ".

" B) Foreign cabotage vessels will pay the following rates for net registration of tons: to take or leave cargo in the Port of Montevideo: $0.06, in other ports: $0.05, to take or leave passengers or correspondence in Montevideo: $0.05, in other ports: $0.04.

Ships of all kinds that arrive at the ports of the Republic for the sole purpose of providing fuel or food or to take crew or to wait for orders or to carry out repairs, or to take or leave practical, will pay $0.04 per tonne of net register "

" C) National cabotage, large cabotage or overseas vessels which satisfy the conditions laid down in law N ° 12.091 of 5 January 1954 and belong to the Faros Tax are exempt from the Faros Tax. "
D) The perception of the Fars Tax will be done by the National Customs Directorate and its offices, which will deposit, on a daily basis, in the Bank of the Republic and branches, and in Special Account, the proceeds. "

Article 59.
The tax set out in Article 346 of
Law N ° 12.804, of 30 November 1960, shall be paid from the year 1962 inclusive, together with the created in article 9 ° of this law and according to the amount paid for this concept.

Article 60.
Amend article 376 of Law No. 12.804, dated November 30, 1960, which will be worded as follows:

" ARTICLE 376. (Prescription and expiry). -The right of the State to recover the taxes shall be prescribed at five years from the termination of the calendar year in which the tax was paid; for annual taxes on income or profits, the This is done at the end of the financial year. The term of limitation shall be ten years for taxes of a real estate and for retirement contributions and family allowances.
This term of limitation shall be interrupted by the means of common law, by final act of inspection or notification of the decision of the relevant Directorate or Office resulting in a tax credit against the taxpayer.
The interposition by the person concerned of any administrative or jurisdictional appeal shall suspend the course of the prescription until the final judgment or judgment
executed.
The right if the penalties and interests are charged in the same way as the taxes. The course of the prescription of the same shall be interrupted or suspended in all cases where the course of the prescription of the principal debt is interrupted or suspended.
Any payment or total or partial consignment of the principal debt or surcharges, where applicable, shall interrupt, also the course of the prescription of the debit.
Any management founded on the person concerned on an administrative basis claiming repayment or payment of a certain sum, shall suspend, until the final decision, the term of expiry provided for in Article 39 of Law No 11,925, dated 27 March 1953.
The current requirements of 26 December 1960 shall be governed by the rules in force until that date. If these laws lay down greater time limits than those laid down in paragraph 1 of this Article, the requirements shall be fulfilled after the new periods of time taken on 26 December 1960 have elapsed. If those deadlines are lower, the new deadlines will apply from the initiation of the course of the prescription in accordance with the rules of this law.
The omission of the acting official who has provoked or will be considered to be the fault facilitated the consummation of a prescription for tax debits. "

Article 61.
Modify Article 378 of Law No. 12.804, dated November 30, 1960, which will be worded as follows:

" ARTICLE 378. (Executive judgment). -The Administration shall have executive action for the recovery of the tax credits which are in its favour in accordance with its final decisions. To this end, they will constitute executive titles the testimonies of the same and the documents that according to the current legislation have that quality always corresponding to firm resolutions.
expressly or tacitly by the obligor and the definitive ones referred to in Articles 309 and 319 of the Constitution.
In the executive judgments promoted for collection of tax obligations the conciliation will not be necessary and will only be personally notified of the order that decrees the embargo, the one that cites exceptions and the Sentence of remate. All other actions, including the tax plan, shall be notified by note.
Only the exceptions for the inability of the title, the nullity of the act declared in administrative dispute, payment, prescription, expiry or revocation shall be admissible. (i) the Commission's decision to grant the aid. The exception of inability may be opposed where the title does not meet the formal requirements required by law, there are disagreements between the law and the administrative background in which it is based. The exceptions provided for in Article 246 of the Code of Civil Procedure may also be opposed.
The procedure shall be suspended at the request of the parties:

(a) When the executed person is quoted as having been executed accredit that the action of nullity against the decision to be executed is pending; the relevant judgment will be cited again of exceptions to the order of part;
b) when it is credited that the administration has granted wait for the executed.

The Judge when issuing a sentence of remate will set the fees of the curials involved by the Administration. Against that fixation there will be appeal of appeal in relation. The sentence of the second instance will cause execution.
Whatever the sentence that put an end to the executive judgment has been established before, and is concluded, the right to promote the ordinary judgment is saved "

Article 62.
Derogase Article 382 of Law No. 12.804,
of 30 November 1960.
Without prejudice to the special rules laid down in this Law and At No 12.804 of 30 November 1960, the provisions of Article 56, as appropriate, as well as those of Title XXII of the Law of late, with the amendments laid down herein, shall apply to all taxes, including retirement and family allowances, with the exception of those of a character
In all cases where the law N ° 12.804 refers to the Address, it will be understood to be the address of the corresponding collection office.

Article 63.
Declare, by way of interpretation, that the abrogation contained in Article 371 (29) of Law N ° 12.804, of 30 November 1960, governs from July 1, 1961 inclusive.
In cases of pending complaints regarding the validity of these taxes after law N ° 12.804of 30 November 1960, taxpayers will have a 30 days from the date of publication of this law to regularise its situation without surcharges.

Article 64.
The modifications established by this law for income tax, capital and financial corporations, and super rents, shall apply from 1 July 1961. However, they may not be relied on for the purpose of providing reliquidations or for the purposes of applying for tax refunds.
The rate changes laid down in Article 46 of this Law shall apply from the date of validity of this law. Law N ° 12.804.

Article 65.
The Executive Branch may exonerate, in whole or in part, the consular rights applicable to foreign-flagged vapors affected by regular passenger, mail, and mail traffic, between the ports of Argentina and Uruguay.

Article 66.
Defeat from January 1, 1962, the tax created by Article 2 ° of Law No. 12.841, dated December 22, 1960.

Article 67.
Exonerase to the film shows of the taxes established by the articles 6 ° of the law number 9,195, of 11 January 1934; 6 ° A) of the law number 10,709, of January 17, 1946; and 58 of Law No. 11,490,September 18, 1950.
Repeal Article 6 (B) of Law No. href=" /leyes/ley10709.htm"> 10.709, with which the Clubs and Associations were taxed organise and manage sports of a professional nature. The amounts received by the Honoraria de Lucha Antituberculosa Commission, to the date of promulgation of this law, may not be claimed by the institutions that have contributed them.

Article 68.
Elevate to 17% (seventeen percent) the rate of sales tax and transactions, created by Article 2 ° of Law No. 10.054, of September 30, 2007. 1941, on entries from all sales of television receivers, spare parts and/or accessories for them.
The production of this increase will have the following destination:

a) $800,000.00 (eight hundred thousand pesos) annually for the Uruguayan League Fund Against Tuberculosis.
b) $250,000.00 (two hundred and fifty thousand pesos) yearsfor the Philanthropic Society Christopher Columbus.
c) $9:000,000.00 (nine (million pesos) per year for the Permanent Fund for the Fight Antitularculous.

General Income may make advances to the Permanent Fund of the Honoraria Commission for the Antitularculous Struggle for the production of this increase.
d) $3:000,000.00 (three million pesos) per year for the National Institute of Economic housing with the exclusive object of directing it to solve problems of the rural areas of the interior of the country.
e) $3:000,000.00 (three million pesos) annual condestiny to the National Committee of Tourism to attend the services established in law N ° 12,476, of 19 of December 1957.

The surplus, after the previous deductions, will be used for the Permanent Fund of the Anti-tuberculosis Fight.
If the increase is insufficient to meet the various contributions contained in this article, will be used in the preferential order that marks the incites.

Article 69.
Donors to political parties will be exonerated of any national taxes originating from their acts of liberality.

Article 70.
Modifies, as of July 1, 1962, Article 12 of Law No. 12.801, dated November 30, 1960, to be worded as follows:

" The escalation for the Administrative and Specialized staff will have the following categories, degrees and rewards:

Category GradingMonthly Assignment

-- -- --
1 $550.00
2 600.00
IV 3 650.00

Grade Category Monthly Assignment
-- -- --
4 $700.00
5 750.00
6 850.00
7 900.00
III 8 950.00
9 1,000.00
10 1,050.00
11 $1,150.00
12 1,250.00
II 13 1,350.00
14 1,450.00
15 1.750.00
16 1,950.00
17 2.150.00
I 18 2.350.00
Extra Category 2,550.00 and more ".

Article 71.
Modifies, as of July 1, 1962, Article 18 of Law No. 12.801, of November 30, 1960, to be worded as follows:

" The scale of the Secondary and Service personnel shall have the following categories, grades, denominations and remuneration:

Category Grade Name Apsign. Monthly

1 5 th Assistant ...... $550.00
2 " 4th ..... 600.00
III 3 " 3rd ..... 650.00
4 " 2nd ..... 700.00
5 " 1st ..... 750.00

6 Chargé .......... $850.00
7 Sub Concierge ........ 900.00
II 8 Concierge ............ 950.00
9 SubIntendent of 2nd 1,050.00
10 Intendant of 2nd or Sub
Intendant of 1st. 1.150.00

i 11 Intendant of 1st .... $1,250.00. "

Article 72.
Modifies, as of July 1, 1962,
Article 21 of Law No. 12.801, of November 30, 1960, to be drawn up in the following terms:

" The escalation of the military personnel in activity will be regulated according to the following salary and compensation allocations:

Compensation
subject to montepio
Paycheck
Officers:

General ........................ $2,750.00 $500.00 Colonel ........................ " 2.350.00 ' 400.00
Lieutenant Colonel ............... ' 1,950.00 ' 375.00
Major .......................... " 1.650.00 ' 350.00
Captain ........................ " 1.350.00 ' 300.00
Lieutenant 1 ° ................ ' 1,050.00 ' 250.00
Lieutenant 2 ° ................ ' 950.00 ' 225.00
Alferez ........................ " 850.00 ' 200.00

Deputy Staff:

Sub-Officer of Charge and
Sub-Officer Major of
Army & Air Force $800.00 $100.00
Sgt. 1st of the Ejer-
quote and Air Force ....... " 750.00 ' 70.00
Sub-Officer of 1st of the
Navy ....................... " 750.00 ' 70.00

Sub-Officer of 2nd of the
Navy ........................ 650.00 ' 70.00
Army Sergeant and
Air Force .................. " 650.00 ' 70.00
Army 1st Cape and
Air Force ................. " 600.00-
Cape of 1st Navy " 600.00-
Army 2nd Cape,
Air Force & Navy " 550.00-
Apunter ....................... " 525.00-
Corneta, Tambor and Trompa ........ ' 525.00-
Marinero de 1ª .................. " 500.00-
Soldado of 1st of the Ejer-
quote and Air Force ....... " 500.00-

Compensation
subject to
Denomination montepio

Sailor of 2nd and Solda-
given of 2nd Army
and Air Force ................ $450.00-
Army Apprentice, Ma-
scuffle and Air Force ....... " 300.00-

Student staff of the
Schools of Official Training:

Cadet Military School, Military
School of Aeronautics and
Aspirant Naval School ......... " 250.00-
Aspiring Military School,
Military School of Aero-
nautical ....................... " 250.00-

Article 73.
Modifies, as of 1 July 1962, Article 24 of Law N ° 12.801, of 30 November 1960, to be drawn up in the following terms:

" The scale of the staff of the Foreign Service shall be regulated according to the following categories, grades, denominations and remuneration:

Category Grade Asig. Monthly

III 1 Chancellor ............ $1,050.00
2 Secretary of 3rd or
Consul of 3rd class
district ...... " 1.350.00
II 3 Secretary of 2nd
class or Consul of
2nd class district ............... " 1,550.00
4 Secretary of 1ra. o

District
of 1st class .......... " 1.750.00
5 Counsellor or Consul
General of 2nd
class ................ " 2.050.00
6 Minister or Consul
General 1st Class .. " 2.500.00
7 Ambassador ............ " 2.650.00 ".


Article 74.
Modifies, as of July 1, 1962, Article 22 of Law No. 12.801, dated November 30, 1960, to be worded as follows:

" The escalation for the Executive Police, as well as the General Maritime Prefecture and the Surveillance Personnel of the General Directorate of Criminal Institutes, will have the following degrees, denominations and rewards:

Degree Denomination Asig. Monthly

0 Cadet Institute Teaching $200.00
1 Agent, Coracero, Fireman,
Seaman General Prefecture
Maritime 2nd ............... " 700.00
2 Agent, Coracero, Fireman,
Seaman General Prefecture
Maritime 1st ................. " 750. 00
3 Cabo, Cabo de 2ª Prefecture
General Maritime .............. " 800.00
4 Sargento, Cape of 1st Pre-
Maritime General Fecture,
Vigilante de Institutes Pe-
nales ......................... " 850.00
5 Sergeant 1 °, Sub-Officer, Sar-.
gento of 1st Prefecture
Maritime General ............... " 900.00
6 Officer, Sub-helper, Sub-.
Official General Prefecture
Maritime, Sub-Inspector
Criminal Institutes ............. " 1,000.00
7 Assistant Officer, Alferez, Ins-
pector of 3rd Institutes
Penales ........................ " 1.100.00
8 Officer Inspector, Lieutenant 2nd
Lieutenant 2nd Prefecture Ge-
Maritime, Inspector of
2nd Criminal Institutes ........ " 1,200.00
9 Sub-Commissioner, Lieutenant 1 °,
Lieutenant 1 ° Gene-
ral Prefecture, Inspector of
1st Criminal Institutes ........ " 1.300.00
10 Commissioner, Captain, Captain
General Maritime Prefecture,
Head of Surveillance
2nd Criminal Institutes .......... " 1.500.00


Degree Denomination Asig. Monthly

11 Commissioner for Orders, Major,
Major General Prefecture
Maritime, Head of Vigilan-
for 1st Penalty Institutes-
1.700.00
12 Inspector, Inspector of Pre-
Maritime General Fecture " 1.900.00
13 Sub-Chief Interior ............. " 2.100.00
14 Head of Home or Sub-Chief Mon-
tväs........ " 2.400.00
15 Chief of Police of Montevideo ... " 3.000.00

Article 75.
Modify, as of July 1, 1962, Article 7 ° of Law N ° 12.801, dated November 30, 1960, which will be worded as follows:
" Class A professional technical ladder will have the following categories, grades and rewards:


Category Grade Monthly Allocation
1 1.350.00
II 2 1.550.00
3 1.750.00
4 1.950.00
5 2.150.00
III 6 2.350.00
7 2.550.00
8 2.750.00

Extra Category ".

Article 76.
Modifies, as of July 1, 1962, the final part of the third paragraph of article 6 ° of law number 12.801, dated November 30, 1960, which will remain written in the following terms:

"This scale will start with an allocation of 1,150.00 pesos (one hundred and fifty pesos)".

Article 77.
The extra-category charges for all scalaphones will, as of July 1, 1962, receive an increase of $150.00 (one hundred and fifty pesos) per month, over the amounts fixed in the planilla.

Article 78.
As of July 1, 1962, the remuneration of personal services paid out of the items included in Group I "Pay for Personal Services" (except Rubro 1.01), as well as those served by Provenentos and Special Laws will have an increase of $150.00 (one hundred and fifty pesos) per month.
For the increase in the number of daily wage earmarks, that amount will be taken as corresponding to 25 pesos. (25) monthly wages.
Such increases will be met by General Income or the Laws and Special Funds as appropriate.

Article 79.
The degree of Army and Air Force 1st Sergeant, Deputy Military Escalation Staff, as set out in Article 21 of the General Wages Act, shall be called: Sgt. 1 °.


Article 80.
Monthly allocations and biannual progressive wages as set out in Articles 28, 29, and 30 of Law No. 12.801, dated November 30, 1960 will change from 1 ° July 1962, depending on the new escalations established by this law.

Article 81.
The amounts cleared, by way of a progressive to the officials within the meaning of Article 67 (2) of Law No. 12.801, of 30 November 1960, will be imputed from 1 January 1962, to the Rubro 1.07 of the respective budget plans, in which the corresponding credit will be enabled; the aforementioned amounts will be of personal liquidation and not to the position.
biannual progress as referred to in Article 37 (1) of the same Regulation the law will begin to be settled, without exceptions, from 1 January 1962.

Article 82.
Incorporate from July 1, 1962, in the "progressive wages of seniority" regime provided for in Article 40 of the General Law of 30 November 1960, to the Staff Subaltern of the Military Escalation of grades lower than that of Sergeant and Sub-Officer of 2 ° and their equivalents in the Navy and Air Force.
Substitute points (1), (2) and (3) of paragraph A) of that Article for the following:

"1) To the degrees below Sargento and Sub-Officer of 2nd will correspond to as many progressive as years of effective military service have been borrowed, with a maximum of 10 accumulations".
" 2) To the grades of Sergeant and Sub-Officer of 2nd and In addition to these, as many progressive as years of military service, they have been borrowed, with a maximum of 30 accumulations, dispensing with the years of computable services resulting from special bonuses. "

Article 83.
Incorporate to Article 33 of Law No. 12.801, dated November 30, 1960, the following paragraph:

"The charges included in the A regime), whose degrees were not progressive, according to the preceding articles, will have a progressive equal to those of the category to which they belong".

Article 84.
For the purposes of the accumulations referred to in paragraphs 2 and 3 of Article 357 of Law N ° 10,757, they shall not be considered until 1 December 1960, increases granted on the basis of the provisions contained in law N ° 12.801, of 30 November 1960.

Article 85.
Declare that the benefits of Article 54 of Law N ° 12.801, of 30 November 1960, comprise all officials whose remuneration is attended with other budget items, with proposals or with special laws. This benefit will be fixed from the year 1962, 50% (fifty percent) of the salary set in the payroll or average of wages received in the financial year, with a minimum of $400.00 (four hundred pesos)
authorise the annual or semi-annual winding-up of the aguinaldo.

Article 86.
Replace Article 55 of Law N ° 12.801 of November 30, 1960, by the following:

" ARTICLE 55. Officials who, by virtue of enjoying the benefit of cumulation, as referred to in Article 115 of Law No 12.803of 30 November 1960, corresponded to the annual extraordinary remuneration and/or the progressive who determines the law, by two or more charges, must formulate, before the Teaching Body the option of the charge for which they will receive the said special remuneration ".

Article 87.
As of July 1, 1962, paragraphs 3 and 4 of Article 46 of Law N ° 12.801,30 November 1960, shall be amended as follows: The following terms:
" The family allowances will be $50.00 (fifty pesos) per month and per beneficiary and will replace the benefits granted by prior laws to the employees and workers of the State, except for the cases in which they are older family allowances. For each subsequent beneficiary, the household allowance will increase by $15.00 (fifteen pesos). "

Article 88.
Married or widowed public servants, or with children in their capacity whatever their marital status, shall be entitled to receive the sum of $100.00 (one hundred pesos) per month, which shall be settled
The same benefit will reach the public official divorced or separated from bodies subject to the alimony obligation, by judicially approved judgment or convention.
this benefit shall be credited by the respective testimonials or certificates of civil status items.

Article 89.
When the public official has children who are not under his or her guardian or care, they shall also receive the compensation referred to in the previous article, provided that they justify being obliged to to pass alimony to such children by judicially approved judgment or convention, and every time by affidavit manifest the effective fulfillment of
such obligation.

Article 90.
Public servants not included in Article 88, with family members at their expense until the second degree of consanguinity inclusive, shall be entitled to receive the sum of $100.00 (100 (pesos) monthly to be settled on a quarterly basis.
The settlement of this benefit shall be made on the basis of the affidavit of the person concerned.

Article 91.
The verification of untruths in the affidavits referred to in the preceding provisions shall be deemed to be a serious misconduct that may even result in removal.
Addresses of the Offices may provide, where appropriate, the carrying out of necessary measures in order to verify the veracity of the declarations submitted, without prejudice to the measures of comptroller that the Accounting Office may adopt General of the Nation.

Article 92.
An official is considered to have family members in charge when caring for their care and education, especially those expenses for housing, clothing, food and health.
the official's position when he does not receive income from wages, pensions, retirements or withdrawals, income or any other gender of permanent income in the amount of a total of more than $500.00 (five hundred pesos) per month.
Family members who may be in charge of the official, the ceiling of the revenue referred to in the preceding subparagraph shall be taken into account individually.

Article 93.
If two employees are entitled to the benefit in the same household, the same will be paid for the distribution of which the official who has the highest monthly allowance depends.
After filing the affidavit in which the referred circumstance operates, it shall immediately communicate it to the other state or para-state agency for the relevant purposes.

In the event that in a household there is more than one official belonging to state or parastatal agencies, the benefit will only be served to the one who receives the higher remuneration.

Article 94.
The benefits referred to in Article 44 of Law N ° 12.801, of 30 November 1960, shall be as set out in Article 63 thereof. law.

Article 95.
Officials who have received the benefit of the household allowance from 1 January 1960 to 31 January 1961 and who, as a result of the increases in Article 67 of the Law number 12.801, of 30 November 1960, shall exceed the ceilings established by the laws in force at that date shall not be obliged to reintegrate the amounts received.

Article 96.
Raise to $250.00 (two hundred and fifty pesos) as of July 1, 1962, the Birth premium of each child established by Article 52 of the law N ° 12.801, 30 November 1960.

Article 97.
Raise to $500.00 (five hundred pesos) from July 1, 1962, the Marriage premium of any public official established by Article 53 of the law N ° 12.801, 30 November 1960.

Article 98.
The requirement of the university degree for the performance of the Director's car in the Tax Offices under the Ministry of Finance will not be governed by the Ministry of Finance. Law No. 12.801, of November 30, 1960, will occupy positions of the technical-professional scale.

Article 99.
The Executive Branch shall update the provisions of the Law of Wages No. 12.801, of 30 November 1960, incorporating the provisions of this Law, which expressly refers to it.

Article 100.
The liquid balances of the surpluses of the years 1959 and 1960 shall be taken as General Rent Resources for the financial year 1961, without prejudice to the express affections arranged by this law.

Article 101.
Authorize the cancellation, with the liquid surplus of $29:701.564.86 from the General Budget of the following Expenditures, Expenditure and Resources 1960:

a) Exercise expenses 1960 and an-
above without imputation included-
two in the relationship presented
in the Accountability. $3.292.982.47
(b) Deficit of the Oceanographic Service-
and Fisheries (Exercise 1960) " 881,635.89
-----
$4.174.618.36

Article 102.
Authorize the cancellation of the year 1959 deficit of the Oceanographic and Pesca Service 113.485.40 from the liquid surplus of weights 57:546.865.85 of the General Budget Salary, Expenditure and Resources of the Exercise 1959.

Article 103.
For the cancellation of the S.O.Y.P. deficits referred to in the previous articles, authorize the Executive Branch to deliver Titles of Public Debt that were issued by law N ° 12.691, 31 December 1959, Internal National Debt Series C corresponding to the Internal Debt of Consolidation 5% 1953-1954, and Law N ° 12.276, of 10 February 1956, which shall be computed by its quotation value at the time of delivery.

Article 104.
Authorize the Executive Branch to extend the Internal Consolidation Debt issued pursuant to Article 13 of Law No. 12.691, of 31 December 1959, in the sum of $2:575,726.58, intended to cancel the obligations of the Oceanographic and Fisheries Service with the National Treasury at December 31, 1958.

Article 105.
The deficit cancellations of Public, Industrial, and Commercial Organizations will be made up to the amounts established in each case, according to the economic results that they throw out. the respective balance sheets, after they have been approved by the competent authority and after obtaining the opinion of the Court of Auditors.

Article 106.
Facultate to the Executive Branch, to rescue in full the unfiled titles to the unification ordered by law N ° 12.691, of December 31, 1959, under the following conditions: a) Total and immediate rescue of ununified balances that do not exceed an amount of $15,000.00 (fifteen thousand pesos) nominal value; b) Rescue by purchase on the Stock Exchange, or by tender to the bid of up to 25% a year, of ununified balances
amount of these redemptions, of an extraordinary nature,
be granted to the Executive Branch, in excess of $15,000.00 (fifteen thousand pesos). will be imputed to the economies coming from the unification of the Internal Debt, realized from compliance with the above law.

Article 107.
Authorize the General Accounting Office of the Nation to transfer to the respective items of the General Budget of Wages and Expenses, the amounts charged as additive laws for compliance of the budget laws of November 30, 1960.

Article 108.
Reforce the following expenditure items from Incsos 2 to 14 and 18 to 20, in the percentages indicated:

Rubro 2.03. People's food 30%.
Rubro 2.09. General Office Expenditure 20%.
Rubro 3.05. Hospital Medical Material and
Laboratory 30%.
Rubro 3.09. Costume and Articles Aends 20%.
Rubro 3.11. Nurseries 30%.
Rubro 3.12. Fuels and Lubricants 20%.
Rubro 3.13. Animal Support 30%.

In cases where this law provides for specific increases in some of the items listed above, the preceding percentage increase will not be governed.

Article 109.
The creations, increases, and reinforcements of expenditure items, as well as the allocation or increases of global items, which this law provides, shall apply from 1 January 1962 and shall be (b) The amendments made to this law in the field of provents shall apply from 1 January 1962, except for the exceptions provided for in this law.


Article 110.
Without prejudice to the provisions of Article 4 ° of Law No. 12.803of 30 November 1960, the Executive Branch, prior to the report of the General Accounting the Nation, may adjust the coding of the scales, the categories and grades, fixed in the charges of the plans of the General Budget of Salaries and Expenses, in accordance with the express provisions of the Law of Salaries n ° href=" /leyes/ley12801.htm"> 12.801 of the same date in cases where this would be wrongly applied. The Executive Branch shall account for such corrections to the General Assembly in order to comply with the provisions of Article 215 of the Constitution.

Article 111.
Charges that appear on the N ° 12.803, 30 November 1960, as deleted, with the indication that they are projected in another Item, Without this regularization having been carried out, they will be incorporated by the Executive Branch after the report of the General Accounting Office of the Nation, in the form provided for and with the remuneration fixed by the Law of Salaries No. href=" /leyes/ley12801.htm"> 12.801 on the same date. The Executive Branch shall give the General Assembly of these regularizations an opportunity to comply with the provisions of Article 215 of the Constitution.

Article 112.
All of the existing vacant positions to the date of enactment of this law and created prior to the law number 12.803, of November 30, 1960. These deletions refer to the last charges of each Escalafon.
Except for the charges of the Judicial Branch, the Public and Fiscal Ministry, the Ministries of Public Health, Finance, Interior, Industries, Electoral Court, Court of Justice The Contentious-Administrative and Court of Auditors.

Article 113.
Substitute, as of July 1, 1962, Article 11 of Law No. 12.803, dated November 30, 1960, for the following:

" ARTICLE 11. The allocations of civil charges, included in Item 2.01, with the exception of the Secretary and Prosecretaries of the Council, will have a compensation of 40%, under the heading 1.07-Compensations subject to montepio. For the civil charges of Item 2.02 the amount of the compensation shall be equal to the difference between 40% referred to in the preceding paragraph and $150.00 (one hundred and fifty pesos).
For such purposes, it shall be settled in the necessary quantities. corresponding items ".

Article 114.
Increase the allocation for the Rubro 2.09-General Office Expenditure-of the Item 2.01 National Governing Council-in the amount of $240,000.00 (two hundred and forty thousand pesos) per year.

Article 115.
The items in Item 2.02 are increased, in the following
quantities:
Rubro 1.07. -Compensation subject to montepio
$158,184.00.
Rubro 1.08. -Compensation and miscellaneous add-ons.
(1) $32,500.00.
Rubro 3.09. -Costumes and Aends $25,000.00.

Article 116.
Authorize for only one time the reinforcement of the Rubro 2.09 "General Office Expenses of Item 2.01 in the amount of $210,000.00 (two hundred and ten thousand pesos) and the Rubro 1.08" miscellaneous supplements " (representation expenses, cash breaks, commissions added to the salary, etc.) in the amount of $58,000.00 (fifty-eight thousand pesos) to cover the planned deficits of the financial year 1961.

Article 117.
Assign a one-time item of $250,000.00 to reinforce Items 1.02 to 2.09 of Item 2.01, which will be eligible for outstanding commitments from the financial year 1961.

Article 118.
Officials who, as of the date of enactment of this law, are providing services in commission in Item 2.01-National Governing Council-and 2.02-Bureau of Keys, Telegraph and Telephone-, with the exception of the secretaries of the members and the officials included in the scheme B, paragraph (f) of the Escalation of salaries, in accordance with resolutions
adopted by the National Governing Council, shall be regularised in the above mentioned items incorporating the same.

(1) Extraordinary compensation for staff, who will receive up to 20% of their liquid salary for days or hours, when doing extraordinary work.

The General Accounting Office of the Nation will carry out the necessary budgetary changes, deleting the position in the source plan and including it, with the same name, in the plans of Item 2.01 and 2.02, as appropriate. Where there is no such name, the same name shall be attributed to the position of the same or the nearest higher allocation, with similar functions in the same Escalafon.



Article 119.
Incorporate in Item 25.01-Mortgage Services the item 6.06/13-Construction of the Military Center building-with an annual endowment of pesos 15.043.16 (fifteen thousand forty-three pesos with ten and six cents) (Law N ° 10.588, of 22 December 1944). This item shall be exempt from the provisions of Article 109 of this Law.

Article 120.
Set the item 1.04 of Item 3.12-Marine Inspection and its Dependencies-in pesos 900.000.00.

Article 121.
Authorize, for one time, a departure of up to $900,000.00 for Item 3.12 -Marine General Inspection and its Dependencies.

Article 122.
As of 1 ° July 1962, the charges for Professional Technical Escalations (Classes A and B), Specialised, Administrative and Secondary and Service, of the Ltem 3.19, Military Health, will be matched to similar charges by the Ministry of Public Health.

Article 123.
Destination the amount of $3:000,000.00 annually, for the Ministry of National Defense to build economic housing for all members of the Armed Forces, Office and Troop.
This amount will be distributed as follows: in item 4.01 of Item 3.02, $500,000.00 (Official, $165,000.00; Troop, $335,000.00); in the same item item 3.11, $2:000,000.00 (Official, $670,000.00; Troop, $ 1:330,000.00) and in the same item item 3.12, $500,000.00 (Officiality, $ 165,000.00; troop, $335,000.00).
The Executive Branch will regulate the use and room conditions of the farms built with the item authorized by this article.

Article 124.
Elevate in $300,000.00 (three hundred thousand pesos) the envelope of the item 1.04-Jornals-of Item 3.14-Service of Intrend-to attend to increases of wages of the workers of the said staff Service.

Article 125.
Officials of the
Lighting Service and the Balization of Item 3.12 will receive the benefit set by law No. 12 of the law N ° 12.276, dated 10 February 1956 and 33 of law number 12.376, 31 January 1957.

Article 126.
The Technical Students of the Technical School of Aeronautics to the same with a minimum of 3 years of course will do it as Technical Soldiers Specialist, not being able to exceed This concept is 20% of the total number of staff members of the budget law.
The vacancies of the 2nd Specialist Technician will be filled with staff from the Technical School of Aeronautics, who will be able to The degree shall not be left vacant, provided that it is not the budget vacancies.

Article 127.
The number of charges for Tenors 2dos. of Escalafon B. g. 8, of the General Maritime Prefecture, will be regulated according to the discharges of the Schools of Training, not being able to be exceeded by this concept, 20% of the number of charges of that hierarchy that establishes the law of the Budget.

Article 128.
Target an item of $500,000.00 for one time, for the acquisition of the Air Force Club Headquarters.

Article 129.
Please incorporate into item 8.03 of Item 25.03 "Supplementary Budget Credits" a departure of $600,000.00 annually for "Smuggling Pressure Expenses", available to the Army General Inspection, including transport of food, fodder, maintenance, recovery and replacement of transport and transportation equipment.

Article 130.
Take the names of "Principal Musician", "Solo", "First Parties", "Second Parties", "Third Parties" and "Cotrack" of Military Personnel of the Military Band of the School Military.

Article 131.
Increase to $500,000.00 (five hundred thousand pesos) annually the current departure of "Civil Air Occlusion Grants" from Item 3.27 "Directorate General of Civil Aviation of Uruguay".

Article 132.
Include in the exception regime set out in Article 3 (2) (2) of Law No. 11,923, of March 27, 1953, to the Construction Service and Repairs of the Navy, dependent on the Marine Inspectorate General.

Article 133.
The specialized workers personnel budgeted in Item 3.03-Material and Armament Service (Arsenal of War)-will receive, as of July 1, 1962, a supplement from the Item 1.04-Jornals-of the same Item of up to forty per cent (40%) of your salary.

Article 134.
The role of Chief of Service Personnel of the Ministry of National Defense Secretariat will be performed by an officer with a higher degree.

Article 135.
The function of the Customs dispatcher of the Ministry of National Defense will be performed by a Colonel or Lieutenant Colonel in activity or retirement situation, which will depend directly on the Ministry. To this effect, except to the Ministry of National Defence, as provided for in Article 25 of Law No 12.803,30 November 1960, without prejudice to the transfers provided for in Article 3 of that Law, law.

Article 136.
Modify Article 16 of Law No. 12.803, dated November 30, 1960, as follows:

" ARTICLE 16. The amounts due for extraordinary services provided by Armed Forces personnel in compliance with the provisions of Articles 232 of Law No. 10,757, "Army Organic" and 36 of the Law No. href=" /leyes/ley10808.htm"> 10.808 "Organic of the Navy", shall be discharged in General Rentas after deduction of the costs incurred for the provision of the service and of the amounts necessary for the allowance to the staff who intervened directly or indirectly in the task, in the form that the Executive Power. "

Article 137.
The Army's General Inspectorate is assigned a $400,000.00 (four hundred thousand pesos) annual item in the item 2.02-Locomotion and Viatics-of Item 3.11, in order to meet the Officers and Deputy Staff who are forced to live in the campaign in the event of a crackdown on contraband or in which they determine the regulations that the Executive Branch will dictate.

Article 138.
Increase, from 1 ° July 1962, to $263,160.00 the current item of $146,940.00 from item 1.05 "Diets" of Item 3.07 "Military School", to cater for the diets of teachers and instructors as follows:

1.05.01. -For base allocation payment of $
65.00 monthly to each of the
specialized teachers and instructors
(31 teachers and 20 specialized
instructors) ............................ $39,780.00
1.05.02. -For payment of allocation
base of $130.00 monthly to each
of the instructors (33 instructors) ...... " 51.480.00
1.05.03. -For payment by
hour of class to teachers and
specialized instructors, at $25.00
monthly the hour (544 hours) ............... " 163.200.00
1.05.04-For teacher improvement .......... " 8.700.00
-------------------------
Total ......................... $263.160.00

Article 139.
Aumentase from July 1, 1962, to $150.00 monthly the $100.00 monthly compensation set out in Item 3.22.03 of Item 3.22.03, for each of the Military Members before the Supreme Court of Justice.

Article 140.
Incorporate the Item 3.16 "Army Personnel" the following posts of Personnel Subalternate of auxiliary services Military Bands:

8 Sargentos 1ros. (Charangas Cavalry Regiments) to $9,000.00 annually each ......................... $72,000.00

Article 141.
Incorporate the item 8.03 of Item 25.03 "Supplementary Budget Credits" a $150,000.00 annual item to address the erogations provided by articles 332 of the law N ° 10,757, of July 27, 1946, and 121 of Law No. 10.808, of 16 October 1946, Organic Law of the Army and the Navy respectively.
Incorporate the item 8.03 of the Item 25.03 "Supplementary appropriations of the budget" a $ 50,000.00 annually to attend to the expenditures of the assignments of the officers of the Armed Forces in the respective plans, taking into account the increases and decreases that in the number of those are produced by legal causes.

Article 142.
Establish that the call (1) at the foot of the Item 3.17 "Navy Personnel" template comprises the Naval School Alumni staff whose members are governed by the provisions of the Article 84 of the Organic Law of the Navy No. 10.808, of 16 October 1946.

Article 143.
Authorize the Military Health Service to sell items and products manufactured at the Military Specialty Laboratory to the Service Users, to the Ministry of Health Public and its dependencies and other care services, and in the way it will establish regulation.

Article 144.
The Military Health Service is included in the regime set out in Article 3 (2) (2) of Law No. 11,923of 27 March 1953, and may apply all of its projects to the development of the activities of the Laboratory of Proprietary Medicinal Products: acquisition of raw materials, materials, supplies and medicines.
Up to 50% (fifty percent) of these projects may be intended for labour.
The unapplied balances of the projects to the the expiration of each exercise will automatically go to the following year.

Article 145.
Increase the budget credits for the items detailed in the following Items:

ltem 3.01-Ministry of National Defense

2.04 Impressions and binding $4,000.00
3.04.01 Utiles and office materials " 10.000.00
3.15 Equipment and miscellaneous materials ....... " 25,000.00
5.02 Real estate (for the adqui-
sitions of land, pregod at the
border, fields of aviation,
pregod for military housing) " 200,000.00

Item 3.02-General Inspection of the Air Force

1.07.03 Flight Risk for the
Personal non-pilot navigator at 3 pesos
the hour.
1.07.05 Flight Risk for Pilots
Airmen from Troop; Subofficers
Older to $3,600.00 each;
Sargents. and Sargents,
$3,000.00 each; 1st
and 2nd Cabs, at $2,400.00
each ......................... " 52.800.00
1.08.13 Compensation for hairdressers to
$1.00 per month per square and pesos
3.600.00 annually For non-budgeted civil
hairdressers ........ " 11.700.00
2.06 Lighting, electric power, gas,
water and related (when not expenses
general of Office)
2.08 Leases ................... " 135.000.00
For
Telephone Service the Air Force .................. " 20,000.00
2.9.10 For
Telephone Service the Air Force .................. " 25,000.00
3.15.10 Expenditure and Acquisitions Several
Air Force ............... " 130,000.00

Item 3.03-Material and Armament Service

1.04 Jornales ......................... $300,000.00

Item 3.07-Military School

3.06 Information material, education-
nal and scientific .................. $20,000.00

Item 3.08-School of Arms and Services

1.05 Diets:
03 For Teacher Improvement ......... $15,000.00
2.02 Locomotion and Viatics ............. " 3.600.00
3.06 Information material, education-
nal and scientific .................. $23,600.00
3.14 Arneses and mounts ................ " 3.500.00
5.04 Of machinery, equipment and insta-
... " 2.400.00

Item 3.09-Military Institute of Higher Studies

2.02 Locomotion and Viatics ............. $1.280.00
3.06 Information material, education-
nal and scientific .................. " 10.000.00

Item 3.11 Army General Inspection

1.02 Salaries charged to global items:

01 For General Inspection ............... $100,000.00
02 For the
Veterinary Service and Back (for
production of fodder) .............. " 50,000.00
03 For the Shooting Direction and
Physical Education .................... " 48,000.00
1.08 Miscellaneous Compensation and Add-ons:
22 Charge Compensation for the
Director of the Inteli Service-
1,200.00
23 Charge Compensation for E.M.G.E.
Liaison Officer
with AFE ............................ " 1,200.00
24 Charge Compensation For 2os.
Chiefs of Regiment to weights
1.200.00 c/u ...................... " 4.800.00
2.04 Impressions and Encuadernations " 20,000.00
2.05 Advertising and Propaganda ........... " 48,000.00
2.10 Miscellaneous Services ................ " 5.200.00
3.06 Information material, education-
nal and scientific ................... " 30,000.00
3.09 Costume and related articles:
01 For special services, special
units, reservists,
etc. ........................... " 270,000.00
02 For Military School ............. " 250,000.00
03 For Military and Naval Liceo ..... " 90.000.00
04 For the School of Trasmisio-
in the Army ... " 60,000.00
3.15 Miscellaneous Equipment and Materials:
01 For the Veterinary Service and
of Back for Herrading
Material, Tools & Iron $120,000.00
02 For the Direction of Tyre and Edu-
Physical cation (Shooting Polygon) ' 30,000.00
03 For Military School ............ " 15.000.00
04 For the School of Arms and
Services .......................... " 6.000.00

05 For the Army

Transfer Service ... " 80.000.00
5.04 Of machinery equipment and Ins-
sizes ......................... " 3.400.00
8.01 Possible or extra-ordi-
expenses ............................. " 90.000.00
8.03 Miscellaneous expenses not specified under other items:
01 For General Inspection (pa-
ra military maneuvers) ............ " 135.000.00
02 For the Shooting Direction and
Physical Education ................... " 70,000.00
03 For the General Intruction Center
of Reserve Officers ............ " 19.040.00
04 For Military and Naval Liceo ........ " 14,000.00

Item 3.12-Marine Inspectorate General and
its dependencies

For the Services General Address:

1.08.09 Lighting and Ba Services-
25% payment
on salaries of isolated Faros staff ............................ $10,000.00
2.01 Transportation of Things ................. " 10.000.00
2.04 Impressions and Encuadernations ..... " 15.000.00
2.06 Lighting, electrical energy,
gas, water, etc. ..................... " 10.000.00
2.08 Leases ...................... " 14,400.00
2.10 Miscellaneous Services .................. " 30,000.00
3.15 Equipment and miscellaneous materials ......... " 57,000.00
5.02 Real Estate ........................ " 40,000.00
5.04 Of machines, equipment and ins-
sizes .......................... " 220,000.00
8.03 Miscellaneous expenses not specified under
other items to attend
maintenance and update of
equipment and travel expenses of the
Naval War School,
School of Aeronautical Specialization and
Marine Instruction Center ........... " 30,000.00


3.10 Effects of hygiene and cleanliness ......... " 20,000.00


Item 313-Military Geographic Service

1.08Compensation and complement-
cough several
02Field 0200 field ..................... $31,400.00
2.02XX_ENCODE_CASE_One locomotion and viatics ................ $1,800.00
2.04Impressions and binding ....... $25,000.00
2.10Services miscellaneous ................... " 10.000.00
3.05Material Photographic Laboratory ..... " 10.000.00
8.01Eventual or extraordi-
Expenses ............................... " 4.000.00

ltem 3.18-Military Regions

1.08.03For 4 Heads E. M. from Region to
$1,200.00 c/u ...................... $4,800.00
8.01Possible or Extraordinary Expenses:
01 For Military Region No 1 ......... " 6.800.00
02For Military Regions numbers
2, 3 and 4 to $3,400.00 each
a ................................. " 10.200.00
03For Cavalry Brigades
1 and 2 to $2,000.00 c/u .............. " 4,000,000

ltem 3.19-Military Health

1.02Sueldos with charge of glo-
bales ................................ $200,000.00
2.06Ared, electric power,
water and related and gas .................. " 100,000.00
3.10Effects of hygiene and cleanliness ....... " 25,000.00

1.08 Compensations and Add-ons
several ............................... " 1.200.00

Item 3.21-Directorate General of Meteorology of
Uruguay

1.05Diets for the School of Me-
theoreology (8 teachers at weights
2.800.00 annual c/u. and 3
teachers ' assistants to pesos
1.860.00 annually (each) ......... $8.640.00
2.02XX_ENCODE_CASE_One locomotion and viatics ............... " 1.380.00

2.06Ared, electric power,
gas, water and related .................... " 15,000.00
2.10Miscellaneous Services .................... " 2,000.00
3.15Equipment and miscellaneous materials ........... " 2,000.00
6.06Miscellaneous State
Obligations
payment fee affiliation to the
(World Meteorological Organization) .. " 15.000.00

8.03 Miscellaneous expenses not specified
under other items ..................... " 4.000.00

Item 3.22-01-Miscellaneous Army Expenses

2.02 Locomotion and Viatics ................. $500,000.00
2.08 Leases ........................ " 30,000.00
3.11.02For authorized consumption to Officers at
$1,200.00 annually c/u. .............. " 1.700.000.00

ltem 3.22.02-Various Marine Expenses

3.11.02Varies for authorized consumption
to Officers at $1,200.00 annually
each ........................ $430,000.00

ltem 3.22.05-Miscellaneous Air Force Expenses

3.11Viveres:

02For authorized consumption to Officers
to $1,200.00 annually c/u ........... $400,000.00

Item 3.23-Directorate of Shooting and Physical Education

2.02 Locomotion and Viatics ................ $1,440.00

ltem 3.25-General Instruction Center for
Reserve Officers

1,08Compensation and miscellaneous
miscellaneous (Compensation for 12
Instructors at $720.00 c/u.) .......... $8.640.00
2.02XX_ENCODE_CASE_One locomotion and Viatics ................. " 1.200.00
2.05Advertising and Propaganda ............... " 11.040.00

3.06Information, education-
and scientific material ....................... " 8.400.00


ltem 3.26-Military and Naval Liceo

2.02 Locomotion and Viatics ................... $2,880.00 3.06 Information material, education-
nal and scientific ........................ " 7.800.00

Item 3.28-Directorate General of Telecommunications

2.02 Locomotion and viatics (for
couriers) ............................. $120,000.00
3.09 Costume and related articles
(couriers) ........................... " 30,000.00

Item 3.30-Maritime General Prefecture

3.15 Equipment and materials miscellaneous ............ $80,000.00
4.02 Constructions and improvements of
land ................................. " 25,000.00
8.01 Any or extra expenses-
6.000.00
8.03 Miscellaneous expenses not specified
under other items ....................... " 20,000.00

Item 3.31-Army Transfer School

2.02 Locomotion and Viatics ................... $2,400.00
3.06 Information material, education-
nal and scientific ........................ " 9.000.00

ltem 3.33-Service, Army Trasmissions

1.07Compensation subject to mon-
tepio ...................................... $6,000.00
2.02XX_ENCODE_CASE_One locomotion and viatics ...................... " 1.200.00

Article 146.
Replace article 20 of law number 12.803, dated November 30, 1960, by the following:

" ARTICLE 20.-Destination an annual departure of 3:000,000.00 to be distributed among the officials of the following items of the Ministry of Finance: Secretariat, General Accounting of the Nation, General Directorate of Cadastro, Directorate of Public Credit, Statistics and Census Directorate, General Inspectorate of
Finance, General Treasury of the Nation, Directorate General of Internal Revenue and Directorate General of Direct Taxes. This benefit shall apply exclusively to the officials of the offices referred to, any other than the destination which, in the performance of extraordinary tasks or services in committee, shall be assigned to them in any dependence of that Ministry; and Case of the Directorates-General of Internal and Direct Taxes, not to carry out tasks entrusted to them to participate in the fines. The item referred to shall be distributed half-yearly or annually among all staff, in accordance with the functional rating, not being able to exceed its annual amount of twice the amount equal to the final salary of the corresponding scale to the official. The compensation referred to in this article is a substitute for the one set out in Article 54 of the General Law on Wages. The non-distributed surplus of that item shall be dumped in General Rentas. '

Article 147.
Extended until June 30, 1962, the deadline agreed to the Executive Branch by Article 35 of Law No. 12.803, dated November 30, 1960. The power granted by the said provision to the Executive Branch shall also include officials of the Recaudor Offices referred to in Article 37 of the said Law and shall be governed by the provisions of Article 36 of the Treaty. the same.

Article 148.
The sub-items of the Impositive General Address referred to in Article 37 of Law N ° 12.803, shall be referred to as:

Office of Direct Taxes.
Internal Revenue Office.
Office of Income Taxes.

Article 149.
The settlement, collection, and comptroller functions that are in charge of the Directorates-General of Direct and Internal Taxes and the Office of Collection of the Tax on the Elevated Income, assigned to the Directorate General Imposito which may be exercised directly or through any of its dependent offices, according to the regulations that dictate, the Power Executive.

Article 150.
The dependencies currently held in the Interior by the Directorates General of Direct and Internal Taxes, and the Office of Collection of the Elevated Income Tax will be recast for each collection district, in branches or agencies of the Directorate-General Imposito and shall be responsible for the functions assigned to it by the regulations within the tasks of the Directorate-General.

Article 151.
Target a $5,000.00 (five thousand pesos) item for prizes to be awarded among the finance ministry's dependent officials on jobs for " Day of the Finance Officer. "

Article 152.
Reforce the following Ministry of Finance Expenditure Items "Secretariat" Item 4.01.

1.02 Salaries charged to global items. $200,000.00
2.09 General office expenses ........... " 50,000.00
8.01 Possible or extraordinary expenses 50,000.00

for the hiring of specialized technical personnel, technical assistance and operating expenses of the Committee on Investment and Economic Development (C.I.D.E.) and for expenses that demand compliance with the provisions of the Punta de la Punta of the East dated August 17, 1961.

Article 153.
The Executive Branch in the opportunity indicated by Article 215 of the Constitution shall give the General Assembly the provisions of Article 43 of the Law N ° 12.803, dated November 30, 1960.

Article 154.
Authorize the Executive Branch to invest annually up to 0.5% (half per cent) of the Office of Income Tax collection, with a maximum of $1,000,000.00 (one million (a) in the case of investments which demand the levying of taxes on his duties. Under this authorisation, no personal remuneration for any gender shall be paid or paid for.

Article 155.
Authorize the Executive Branch to invest for once, with the same collection, up to the sum of $5,000,000.00 (five million pesos), in the acquisition of a land and construction of the premises to serve as a seat to the offices dependent on the Imposito General Directorate and the General Tax Inspectorate.
The Executive Branch is also authorized to proceed with the disposal of the real estate, State property, located in the city of Montevideo and currently occupied by the offices dependent on the Directorate-General Imposito, with its liquid produced being affected to the same destination.

Article 156.
The item 1.08 of Item 4.05.01 Directorate General of Direct Taxes, will be of an estimate, authorizing the General Accounting Office to strengthen the same according to the new Agencies of Rentas that are established in the interior of the Republic and of the items of "Quebrantos" that establishes the Executive Branch for the officials who are in charge of the custody or management of funds and values of the State.

Article 157.
Restructuring the General Directorate of Customs on the basis of the following provisions (Article 24 of Law N ° 12.803, 30 November 1960).

Article 158.
Item 4.06 of the General Expenditure Budget will comprise:
1) National Directorate of Customs.
2) Administration of Capital Customs.
3) Home Customs Receivers.

Article 159.
The National Directorate of Customs, under the Ministry of Finance, will exercise the Superintendence and Management of the Administration of Capital Customs and the Customs Receivers of the Internal and shall intervene in all matters that are promoted in the customs order, in accordance with the privileges conferred by the Laws and Regulations.

Article 160.
It will be governed by a National Director and a National Sub-Director and will be constituted by the following Divisions and Departments:

1) Legal Division.
2) Administrative Division.
Department of General Secretariat.

Department of Intrend.
Department of File.
Department of Personnel.
Medical Department.

3 )Accounting Division and Comptroller.
Accounting Department.
Department of Statistics.
Mechanized Department.

4) Analysis Division.
Department of Raw Materials and Chemicals.
Department of Elaborated Products.

Article 161.
You will also be directly dependent on the National Customs Directorate, the following agencies:

a) Customs School.
b) National Customs Board.
c) Tariff and Merciological Museum Board.
d) General Inspection of Services.
e) Mobile Surveillance.

Article 162.
Compete to National Address:

a) Organize, direct and control the services of the Country Customs.
b) Structure the ante-project of customs budget, authorizing the expenses and disposing of the payments of the agency.
c) Approve or observe the states proof of free goods or with lower conditional rights and to resolve cases in which the return of the exported domestic goods is requested and that they are re-entered into the country.
d) Take the general state, by heading, from the revenue collected by the departments of their management and controlling the (a) surrender of collection and expenditure accounts which regularly raise them, for approval; as well as surveillance of budget implementation.
e) Coordinate the customs surveillance service for the prevention and repression of the smuggling.
f) Enable places to perform customs operations.
g) To obtain from any public body or private person the necessary information and to practice relevant investigations for the determination of the securities of the national or foreign goods.

Article 163.
The National Director is responsible for directing the activity of the Agency by exercising the functions, powers and powers conferred by laws and regulations.

Article 164.
The National Sub-Director, who will replace the National Director in case of absence or impairment of any gender, with equal privileges and duties, shall support it in all those (a) to be entrusted to him, and, in particular, to be responsible for the General Inspection of Customs, in accordance with the directives laid down by the Director-General.

Article 165.
The Customs School will have the best theoretical and practical knowledge of the rules governing services.
The National Director of Customs will be responsible for establishing the (a) the organisation and the working arrangements of the School, and the issue of certificates of suitability.
The regulation shall coordinate as soon as possible the theoretical and practical teaching of the Customs School, with which the Faculties and other educational institutions in the country.
The Customs School must to be regulated in its organisation and operation before 1 January 1963.

Article 166.
In the Customs School preparatory, middle and upper courses will be completed.
The preparatory course will comprise the following subjects:

a) Customs legislation (1st.
b) Geography of Uruguay and bordering countries, especially in the situation of Customs, Receivers, Respects, Border Zones and Transport System.
c) Fiscal Accounting.
d) Tariffs and Tariffs.
e) Weighted systems and their application.

The middle course will comprise the following subjects:

(a) Customs legislation (2 ° course).
b) Customs and Commercial Treaties.
c) Tariffs and Tariffs.
d) Economic Geography and Political Economy (Notions).
e) Merciology and Market Recognition (1st. (f) Physics and Chemistry (Notions).

To be admitted to the Middle Course it is required to have completed the Preparatory.
The upper course will comprise the following subjects:

(a) Tariffs and Tariffs.
(b) Merciology and Market Recognition (2 ° course).
c) Microscopy and Textile Industries.
d) Machines and Interpretation of Planes and Measurements.
e) Law and Customs Policy.
f) Finance (Notions).
g) Technology.
To be admitted to the Top Technical Course you need to have approved the Middle Course.
To be admitted to each course you need to have approved the previous course.

Article 167.
To enter the Capital Customs Specialized Sub-Escalafon, and for the purposes of being able to intervene in the contest provided for in Article 181, the corresponding certificate shall be required
The promotion to Stage C of Grade 14 of the aforementioned Sub-Escalafon will be done by qualified seniority, requiring the official to have the certificate corresponding to the Middle Course.
To be promoted to Stage B of the Grade 14 of said Sub-Escalafon in addition to qualified seniority,
above rules will not be applied to officials whose budget position is regulated according to Articles 191 and 192 of this Law.

Article 168.
For the purposes set out in Article 187, officials of Grade 15 of the Inland Customs Sub-Escalafon (1 ° Receivers) shall be required in addition to their qualified seniority, a training and proficiency test, which shall be submitted to the Customs School authorities.
For this purpose a special course shall be developed which shall comprise the following subjects:

1) Customs legislation.
2) Tariffs and Tariffs.
3 )Customs and Commercial Treaties.
4) Merciology and Merchandising Recognition.
5) Fiscal Accounting and Administrative Systems.
6) Law and Customs Policy.

As long as they fulfill that Special Course, the Receiver of 1a. The Executive Branch will regulate this article for the purposes of its application.
The Executive Branch will regulate this article for the purposes of its application.

Article 169.
The National Customs Board shall be composed of the National Director or the National Sub-Director, as President, the Division Directors that make up the National Customs and the Administrator
will act as an advisory and advisory entity of the National Customs Directorate, regarding the organization, budgeting and operation of the services, as well as in everything related to the customs operations, at the request of the National Directorate.
Dealing with disciplinary sanctions and removal proposals, the Customs Board will have to be previously heard and must issue its opinion on it.
The Executive Branch, with the advice of the National Directorate of Customs, regulate the organisation and operation of the Board.

Article 170.
The Tariff Board will have the following tasks:

a) To permanently study the Rates to project, where appropriate, the necessary reforms, as well as to present initiatives related to the Current Rates regime.
b) Forging, momaging and classifying the goods and products for import or export.
c) Provide advice for the interpretation of the Notes of the Tariff.
d) Dictate resolutions in the situations provided for in Article 6 (2) (b) of the decree-law N ° 10.257, October 23, 1942.
f) organize the Merciological Museum.
g) Replace the Classifying and Aforator Commissions in what they refer to the provisions in force that are not expressly repealed by this law.
h) Give compliance to other tasks that over Customs Tariffs will set you the Executive Power.

Article 171.
The Tariff Board shall be made up of the National Director of Customs, or failing that by the National Sub-Director, by a Permanent Body of six members of the Customs, budgeted, and by Representatives of Trade and Industry, appointed annually by the Executive Branch, in the form and manner of the regulation.

Article 172.
The Tariff Board shall have a special integration in the following cases: 1 ° To issue resolutions in the cases provided for in points (b) and (c) of Article 170, it shall be constituted by: the National Director of Customs or the National Sub-Director, as President, three customs officers and three trade and industry delegates; 2 ° To resolve in the cases referred to in points (d) and (e) of Article 170, shall be constituted by: the National Director of Customs or the Sub-Director, as President, two customs officers and two trade and industry delegates.
In both cases, the Customs Members will be taken from the Permanent Body, however, the National Directorate may replace them in number of two and one, respectively, by officials taken from the Verificators ' Corps or the Comptroller's Office, and in the case of special technical matters, may seek the advice of State Agencies.
The resolutions will be adopted by a majority. of votes, requiring for first convocation, the concurrency of all their members. For the second, the minimum "quorum" of half plus one of the components will suffice.
The Board must take resolution in all cases, the vote of its President being mandatory.

Article 173.
Compliance with the duties provided for in points (a), (f) and (h) of Article 170 shall be the responsibility of the Permanent Body of the Tariff Board.
may designate in addition to officials of the Verificators body or the Comptroller's Division, which it deems necessary for the consideration of such matters.

Article 174.
The General Inspection of Services shall exercise the comptroller, audit and inspection of all customs services, acting under the orders of the Director of Customs, who regulate their integration and operation, and designate the Inspective Corps of the employees that make up the customs offices of the country.

Article 175.
Mobile Surveillance, with national jurisdiction, shall be composed of personnel appointed by the Director of the National Customs, acting on their orders, and shall have the task of carrying out surveillance for the prevention and repression of contraband.
Its organization and operation will be regulated by the Executive Branch, with the advice of the National Directorate of Customs.

Article 176.
Corresponding to the Administration of Capital Customs (current Directorate General of Customs) and Home Customs Receivers, the exercise, within their respective jurisdictions, of the functions and duties provided for in the provisions in force or which are subsequently adopted, with the exception of those which form part of the competence conferred on the National Directorate of Customs.

Article 177.
The Capital Customs Administration will be integrated by the following Divisions, Departments, and Sub-Departments:

1) Legal Division

Department Legal Counsel
Departamento Escribania and Registry
Secretaría de lo Contencioso.

2) Accounting Division

Department Accounting
Treasury Department.

3 )Administrative Division

Department General Secretariat.

4) Verifiers Division

Import Department.

Sub-Departments:
Central
Endings and Equipments
Rambla
Aguada

Export Department

5) Stub Division

Department Stub

Sub-Departments:
Surveillance
Operations

Deposits Department

6) Controller Division

Department Documentation and Processing
Department Review
Department Permissions and Dispatch

Article 178.
Home Customs Receipts will be 1a. and 2a. category. This classification shall be made by the Executive Branch, on a proposal from the National Customs Directorate, taking into account the geographical situation, the judicial extension and the operational volume of the same.
operation of the Receivers will be established by the National Directorate of Customs, after the categorization indicated in the previous paragraph.

Article 179.
The budget ordering of Item 4.06 for the purposes of the customs career at its various scales, sub-scales, categories, grades and stages, shall be divided, with the exceptions consecrated by this law, in two separate constituencies:

a) National Customs and Capital.
b) From the Customs of the Interior.

Article 180.
The Specialised Escalafon will be divided into five sub-steps:

a) Specialized Capital Customs.
b) Specialised Capital Shipping and Marineria c) Specialised
d) Specialised Home Customs
e) Specialised Embaration & Home Marineria

Article 181.
The Customs Specialized Sub-scale of the Capital Customs will comprise the following denominations, grades, and stages:

Weight Verifier (Grade 13)
Liquor (Grade 14 Stage D)
Reviewer (Grade 14 Stage C)
Verifier of 3a. (Grade 14 Stage B)
Office Verifier of 2a. (Grade 14 Stage A)
Office Verifier 1a. (Grade 15)
Director of Department of Liquidations and Permanent Members of the Tariff Board (Grade 16 Stage C)
Director of Review and Permits Department and Office of the Comptroller Division (Grade 16 Stage B)
Director of Import and Export Department of the Verifications Division (Grade 16 Stage A)
Controller Division Director (Grade 17 Stage B)
Verifications Division Director (Grade 17 Stage A).
Income to this Sub-Escalafon Specialist Customs will be made by the Grade 13, by means of (a) the opposition to which officials of Grades 12 and 11 may attend all the steps of the National Customs and Capital as well as those corresponding to equal and higher grades.
Sub-Escalafon shall be strictly followed by the order of grades and stages set before.
In the passage to grade 14, officials shall remain at least six months in each of the stages in which they are divided. that, without whose requirement they cannot be promoted.

Article 182.
At the Capital Customs the Specialized Sub-Escalafon of Embaration and Marineria, will be integrated by the following denominations and grades:
Marinero (grade 6)
Machine Assistant (grade 7)
Motorist (grade 8)
Contramaestre (grade 9)
Machinist of 2a. Class (grade 10)
Embaration Pattern of 2a. Class (grade 11)
Machine of 1a. Class (grade 12)
Embaration Pattern of 1a. Class (grade 13)
Quadra General Pattern (grade 14)

Article 183.
The Workshop Sub-Escalation will be composed of the following denominations and grades:

Operary (grade 9)
1/2 Officers (grade 10)
Official Typographer (grade 11)
Muebler Officer (grade 11)
Sanitary Officer (grade 11)
Pintor Officer (grade 11)
Albanian Officer (grade 11)
Official Carpall or (grade 11)
Electrical Officer (grade 11)
Mechanical Officer (grade 12)
2 ° Head of Reparation Workshop (grade 13)
2 ° Head of Carpentry Workshop (grade 13)
Head of Workshops (grade 14)

Article 184.
In the Interior Customs the Custom Sub-Escalafon shall comprise the following denominations and grades:

Sub-Receivers of 2a. (grade 10)
Sub-Receivers of 1a. (grade 11)
Issue Verifiers (grade 12)
Attachments (grade 13)
Receivers of 2a. (grade 14)
Receivers of 1a. (grade 15).

The entry to this Sub-Escalafon will be made by the Grade 10, through the contest of opposition, to which the officials of grade 10 will be able to contest, through the contest of opposition, to which the officials of the lower immediate will be able to contest of all the steps of the Customs of the Interior, as well as those corresponding to degrees equal or higher.

Article 185.
In the Interior Customs the Specialized Sub-Escalafon of Embaration and Marinery will be composed of the following denominations and grades:

Sailor (grade 6)
Motorist of 2a. Class (grade 7)
Motorist of 1a. Class (grade 8)
Embaration Pattern of 3a. Class (grade 9)
Embaration Pattern of 2a. Class (grade 10)
Embaration Pattern of 1a. Class (grade 11)

Article 186.
Transforming the position of Director General of Customs into the Director of National Customs, falling within the meaning of Article 145 of the Law N ° 12.802, dated November 30, 1960.

Article 187.
The provision of the charges corresponding to grade 16 stage C of the Sub-Escalaf&# Capital Customs Specialised will be made by qualified seniority with the officials of grade 15 of the Sub-Escalafon Specialised Customs of Capital and Interior and in accordance with the provisions of Article 168.

Article 188.
The charges of Sub-Director of Customs, Administrator and Sub-Administrator of the Capital Customs will be provided by qualified seniority. For the promotion to the last of the appointed positions, the Directors of Division of all the steps of the National Customs and Capital, including the Inspector of Receivers of the Interior (grade 17) will participate.

Article 189.
The Secondary and Service Escalafon of Item 4.06 will be divided into the following Sub-Escalations, which will be integrated with the denominations, grades, and stages that are then expressed:

(a) From Resguardo and Vigilance of the Capital Customs. Bay Watchers (grade 7)
2 ° Surveillance Guard (grade 7)
Surveillance Guard 1 ° (grade 8)
3 ° operations guard (grade 9)
2 ° Operations Save (grade 10)
Operations Save 1 ° (grade 11)
Bay Officer (grade 12 Stage C)
Operations Inspector (grade 12 Stage B)
Surveillance Inspector (grade 12 Stage A)
b) Service at the National Customs and Capital.
Help 1 ° (grade 5)
Loaded (grade 6)
Sub-Conserje (grade 7)
Conserjes (grade 8)
2 ° Intent (grade 10)
Intent of 1 ° (grade 11)
c) Of Interior Customs Enforcement and Surveillance of 3 ° (grade 7)
Surveillance Guard 2 ° (grade 8)
Watch of 1 ° (grade 9)
Guardian Operations (grade 10)
Resstore Inspectors (grade 11)

The promotions will be performed strictly within each Sub-Escalafon, according to the rules in force, following the order of grades and stages set before.

Article 190.
Officials whose budgetary position is determined by application of Articles 191 and 192 shall not be able to move up to grade 15 of the Capital Customs Specialised Sub-Escalafon Both the official and the deputy verifier and the liquidator are not promoted to that degree by all the officials who are at the same time as the date of validity of this law. The latter will be exonerated from the passage through stages B and C of grade 14 of the aforementioned Sub-Escalafon.

Article 191.
The Executive Branch shall regularise the budgetary position of the officials of Item 4.06 which, by decision of the Directorate-General of Customs, have been appointed to perform functions. In addition to their duties, provided for in their Organic Regulation dated 15 November 1926 and supplementary provisions, corresponding to the charges included in the budget plan of the aforementioned Item 4.06 set out in this Law, (i) a change of scale provided that such officials fill in the following requirements:
a) Antiquity not less than five years in the Partition, computed at 30 November 1960.

b) Hallse performing such duties on 30 November 1960 and meeting the date of the sanction of this law in the uninterrupted performance thereof.
c) Having at 30 November 1960 a minimum functional rating 34 points in accordance with the procedure laid down in Articles 23 to 25 of the Decree of 17 December 1957 or, failing that, the functional status of the decree of 17 December 1957 shall be in accordance with the following requirements:

A minimum of 32 points and not less than 5 years old in the function.
A minimum of 30 points and not less than 10 years old in the function.
A minimum of 28 points and not less than 15 years old in the function.
A minimum of 26 points and not less than 20 years old in the function.

(d) Not having been sanctioned in the period from 30 November 1955 to the date on which the budgetary position is regulated, due to the causes of ineptitude and/or crime, with a penalty exceeding two months of suspension in performance of the function or with more than four penalties, by summary by the default cause.

The requirements set out above, except as specified in paragraph (d), shall not be required in cases where the regularisation does not make improvements in the budgetary allocation of the official to whom the the term 'seniority in office' from the date on which he went on to perform the function in the position in which he is regulated.
Officials who currently perform higher duties and who are not covered by the rules of regularisation of this Article, shall be collected from the fund set up by Article 200; during the term of the current General Budget of Wages and Expenses, the remuneration that would have been paid to them in the case of having been regularized their situation.

Article 192.
All officials regularised or not, without distinction of steps, may intervene in the contest of opposition which shall be opened within the period provided for in Article 197 (1), the effects of the first designations to be made, from the validity of this law, to provide the charges of the Sub-Escalafon Specialized Capital Customs, corresponding to the Grades 13 and 14 Stage B, C and D.

Article 193.
Officials of Item 4.06 which at 30 November 1960 have an age of not less than 5 years at Customs and are carrying out the duties corresponding to the charges Under the provisions of Article 1 of Law No. 12.801,30 November 1960, they shall be regulated by the Executive Branch which shall appoint them in the positions established in the (s) of the said Item, provided that they hold the enabling title to which the Article 6 of the law cited.

Article 194.
The positions of Director of the Legal Divisions of the National Customs and Capital and Director of the Department of Letters of Customs Capital will be provided by the opposition among the professional technicians of their budgetary position is regulated by application of the provisions of Article 193.

Article 195.
In the designations that are made for the charges corresponding to the lower grade of the professional technical scale of Item 4.06, the officials of the mentioned Item will be given priority meeting the conditions required by Article 6 of Law No 12.801 ofNovember 1960.

Article 196.
For the purposes of the customs race instituted by this law, no official of Item 4.06 may perform other duties than those corresponding to his budget office and designation. ancillary, except where I measure the situation provided for in Article 59 of Law No 12.801,30 November 1960.

Article 197.
The budgetary order established in this law for Item 4.06 will begin to run on October 1, 1962, owing to the Executive Branch, before that date, to carry out the regularizations and promotions necessary for their application, except in cases in which opposition contest is to be held.
For the purposes of the promotions indicated in the previous paragraph may be promoted to charges included in the Sub-Escalafon Specialised Customs, within the time limit referred to in the first subparagraph, officials who carry out technical and professional duties, provided that they have entered the Office in question before the sanction of this law when the charges to which they ascend were not specialised prior to that sanction. In this case, the promoted official shall lose the assignment which may correspond to his/her character as a technical-professional.
The officials whose budgetary position has been the subject of this promotion may not be promoted. regularisation with improvements in their salary.
The promotions obtained by the opposition contest, in the cases provided for in Articles 192 and 194, are exempted from this prohibition.

Article 198.
The grades referred to in the present structure of Item 4.06 are those for the respective escalations, the 30 th Wages Law No. 12,801 November 1960.

Article 199.
Officials who, pursuant to Articles 191 and 192, are required to hold the positions corresponding to stages B and C of grade 14 of the Capital Customs Specialized Sub-Escalafon, will be jointly held to provide grade 14 stage A charges to which effect will be taken into account only the respective qualified seniority.
Such officials when promoted from one stage to another in grade 14 will follow by computing the concept "seniority in office" during its stay in that grade.

Article 200.
Substitute Article 22 of Law No. 12.803, dated November 30, 1960, for the following:

" Create a special fund intended to be distributed half-yearly or annually among the officials of Item 4.06 budgeted and hired that do not perceive or extraordinary, nor fine or additional compensation of species other than the (a) to be paid, with the exception of legal allocations in cases of smuggling or fraud and of the budgetary allocations provided for by items 1 (07) (e); 1.08 (a) to 1.08 (e); 1.09 (a) and 1.09 (b); 2.02 (a) to 2.02 (g); and 2.03. The compensation provided for in Articles 39 of Law No 12.801 and 19 of Law No 12.803 ofNovember 1960 and the Law of 30 November 1960 shall also be exempt from the financial year 1961.
officials who do not fall within the procedure laid down in the preceding paragraph may opt for it, expressly and inmodifiable, for any annuity, within the first 10 days of the first day of the first day of the year. of the month of January, renouncing to the benefit of the Special Fund participation in the extraordinary, fines, or additional compensation other than their salary, referred to in that paragraph. Such an option shall cease if the official does not comply with the extraordinary service assigned to him except cases of force majeure duly justified, losing any right to the sums paid to the Fund.
The Special Fund shall be composed of the following resources:

(a) With 3% on the total settlement of taxes on each permit for Direct Dispatches, Provisional Offices and Urgent Dispatches granted by the competent customs authority, in respect of the essential service provided by the Customs;
(b) With the excess of remuneration resulting from the application of Article 27 (1) (1) of Law No 12.802, of 30 November 1960;
c) With the extraordinary, fines, and compensation additional to the salary corresponding to the officials who are not covered by the provisions of paragraph 1, who are not entitled to such benefits.

The distribution of such Fund shall be made in relation to the functional rating of such officials and the budgetary allocation cannot exceed their annual amount of the sum of 2 salaries.
They shall also participate in the Special Fund officials providing services in the field of the Customs Agencies, except in cases where they have similar benefits in the offices to which they belong.
Compete the Director General of Customs Enforcement of the rules precedents.
(Transitory). -the system of distribution set out above shall also apply for the year 1961 for those officials who receive extraordinary fines, fines or compensation, and the differences between the amounts paid out (i) a maximum of 2 monthly salaries per year.
.-(i) a maximum of 2 monthly salaries per year.

Article 201.
The Bank of the Eastern Republic of Uruguay will open an account called the "Special Customs Fund", which will deposit the resources provided for in the Article 200 of this law, and to which the semester or annual distributions will be imputed.
The Receptions will be done by the Receptions, using the branches of the Bank of the Republic.
The distribution of these funds will require authorization from the Ministry of Finance.

Article 202.
The compensation provided for in Rubro 1.07 points (a), (b), (c), (d), (e) and (f) of the Customs Budget in force at the date of enactment of this law is assumed.

Article 203.
Raise the bonus created by article 72 of the law of February 7, 1925, to the 10% of the officials who make up the Division of Comptroller's Division, of the Administration of Customs Capital, and of the Comptroller Section of the Accounting Department of the Accounting Division and Comptroller of the National Customs Office, without prejudice to the participation that the current provisions assign to the Directors of the Departments and Divisions referred to.

Article 204.
Officials of Item 4.06 which after 30 October 1960 have been or are the subject of promotion, shall not be allowed to resign from the promotion and shall hold the posts and functions which they had been discerned.

Article 205.
Officials of Item 4.06 covered by Article 10 of Law No. 9,940of 2 July 1940 who have reached the pension coefficient shall have a a year to count from the date on which they completed the computation, to manage and obtain their retirement and to leave their office. If they do not form such management, they will remain in business but will lose the pension benefit mentioned from that date. This provision shall apply only to officials who are at least 55 years of age.

Article 206.
Add to Article 23 of Law N ° 12.803, 30 November 1960, the following paragraph:

" The officials of this division who have a minimum age of 20 years of services, of which 10 must be in that Directorate, will be able to opt within 60 days for their retirement, recognizing them a specific age of 60. years, 3 years for each 2 of services, and attribute to them an age of 5 years in the position and in the perception of the final endowment of the scale of the position it occupies ".

Article 207.
Substitute the first paragraph of Article 25 of Law No. 12.803, dated November 30, 1960, for the following:

" The offices of the Customs Office, belonging to the Offices of the Central Administration, will become dependent on the Ministry of Finance and will be reviewed in Item 4.01, with the exception of the Public Health Ministry's dispatcher, who will remain on the Item 10.41 template ".

Article 208.
In the case of sales of goods in a situation of abandonment and/or lag, prior to the auction, the National Customs Office and the National Administration of Ports, will be able to acquire, with the authorization of the Ministry of Finance and in accordance with the regulations governing the Executive Branch, of those goods, articles, goods, etc., which may be used to cover the normal needs of the said services.

Article 209.
Substitute the second paragraph of the numeral 4 ° of article 205 of the law N ° 12.804, of 30 November 1960, by the following:

" When the clearance permits, by reason of the tariff provisions or characteristic of the operation, comprise goods stored in different deposits, the stamp shall be paid for each of the deposits mentioned in the policy customs ".

Article 210.
Create within Item 4.06 a special fund for prevention and repression of customs violation, which will be integrated with the following resources:

A) With fifty percent (50%) of the tax liens that Customs collect on the goods incurred in violation of smuggling or defrauding.

Dealing with "difference" violations, such a percentage will be calculated by taking the amount of the penalty imposed.

B) With fifteen percent (15%) to be deducted from the amount of the fees and fines that are awarded to the complainants and apprehenders in cases of countercases when the price resulting from the auctioned merchandise is greater than $15,000.00 (fifteen thousand pesos).

C) With fifty percent (50%) of the liquid produced in the auction of goods in a situation of abandonment and/or lag.
Under this Fund, which will be administered by the National Director of Customs, can only be turned to: (a) acquire material means (arms, ammunition, transport elements, fuels, communication and location instruments, etc.); (b) up to weights 300,000.00 to attend to the viatics of the officials of the General Inspection of Services and (c) hiring of the teaching staff and operating expenses of the Customs School, up to $50,000.00 per year; d) a one-time departure of $200,000.00 with destination to the Customs Consumer Cooperative to maintain and increase its operating capital.

Article 211.
Repeal the levies created by paragraphs A and B of the 3 ° article of Law No. 8,343, of October 19, 1928.

Article 212.
Public officials who are dismissed by the commission of crime co the Public Administration, will lose in favor of the State, when the administrative authority so has dismissed, the benefits that legally correspond to them (fees and fines) as a result of complaints or apprehensions made in the matter of customs violations, as of the validity of this law.

Article 213.
Replace the current schedule of the General Directorate of Customs (Item 4.06) with the following:




See Law Registration of the Year 1961 Took 2.

The following pages: 1632 up to 1654






(1) Effective Call:


The charges of the Service Personnel, the Staff of the Respects and the Surveillance, the Staff of the Boarding and the Staff of the Workshop and the Receivers (Staff of the Safeguarding and Surveillance), which are in
the successive ones, will be deleted once the promotions and will be provided by the term contracting regime, by liquidating the respective allocations from the Rubro 1.02 "Wages from Global Parties", which will be strengthened with the economies produced in the Rubro 1.01 by application of this provision.

(1) Projected Call:

Service Personnel, (Sub-janitors and Entralloads); Safeguard And Surveillance Personnel (Capital and Interior Customs Surveillance Guards); Embaration Personnel (Capital and Interior Customs Sailors); and Personnel Workshop, (Mechanical officers, Electricians, Carpenters, Bricklayers, Painter, Sanitary, Furniture, Typographer and Operatives), which will henceforth be deleted once the promotions have been made and will be provided by the contracting regime (a) the term of office of the President of the European Commission "Salaries from Global Parties", which will be strengthened with the economies produced in the Rubro 1.01, by application of this provision.



See Law Registration of the Year 1961 Took 2.

Pages 1656-1657



Calls In Force:

(3) a) Compensations to the officials of the Second Mesade Comptroller, at $1,800.00 each. The Head of the respective Sectionshall enjoy the benefit of the compensation. Current $36,000.00.

b) For 17 officials performing duties of Revisoresen the 3rd Comptroller Division Table, at $1,800,00each. It shall enjoy the benefit of the Head of the respective section.
Current $30,600.00.
c) Compensation for 20 officials performing Liquidators, at $1,200.00 each Vigent$24,000.00.
d) Compensation to the Head of the LiquidationSection. Vigente $600.00.
C) Compensation to the Head of the Division of Dispatch and Liquidations. Current $600.00.

f) Compensation for the Customs Enloadsof the Registry of Ships, Customs dispatchers, and Navigation Agents. Current weights 1.560.00.

(4)
a) Box items for the Head of the Divisional Treasury: $600.00.
b) Box items for General Auditors: $600.00
c) Box items for DiversesRubros Recauders: $240.00.
d) Expenses for The Head of the Division Resguardé:
$660.00.
e) Box for 29 Head of the Divisional Treasury: $600.00.
f) Box Quebrantos for three Payers: pesos
1.800.00.
(5)

a) Expenses for the Aforadoras Commissions: $600.00.
b) Remuneration for extraordinary tasks and contracting urgent services of a different nature: $3,600.00.
(6)
a) Locomotion Expenses for the Director General:
$1,000.00
b) Locomotion expenses for the Deputy Director $1,000.00
c) Locomotion and viatics for 12 Recipients: pesos1,200.00.
d) Locomotion for 12 Resstore Inspectors yReceipts: $2,880.00.
e) Locomotion expenses for FrayBentos Views and Accountants: $220.00.
f) Locomotion and viatics for 20 officials providing special services in the Accounting Divisions, Writing, Intrend, Analysis and Visturias: $1,800.00.
g) Fund for Inspectors ' Expenses for the Inspectorate General Receptories: $16,000.00.

NOTE: The items of Item 4.10-General Direction of the Tax Collection of Faros are included in this Schedule.

Projected Calls:

(1) a) For the hiring of specialized personnel in Mechanized Accounting Equipment: A Director of Mechanized Department at $24,000.00, three Operates $18,000.00 each and six Perforators at $12,000,00each. Total pesos 150,000.00.
b) Recruitment of five students from the Bar/Notary to $7,200.00 each. Total pesos 36,000.00.
(2) Partida for hiring Accountants for ex-officio accountants.
(3) a) Compensation for five Budget Liquidators the date performs the function of his office. They cease alvacar: at $1,200.00 each.
Total $6,000.00.
b) Compensation for the Head of the Department of Dispatch and Liquidations that currently performs its function (caesaal vacar): $600.00.
c) Compensation for the Customs Desk Commission of the Register of Ships, Customs dispatchers and Navigation Agents: $1,560.00.
d) Forecast article 19 law N ° 12.803, 30 November 1960, (estimated by adjustment to date): $3:572.440.00.
e) Compensation for six budget officials making up the Permanent Body of the Board of Tariffs at $13,200.00 each. Total $79,200,00annually.
(4) a) Quebrantos de Caja para el Director del Departamentode Treasury of the Customs Capital: pesos 600.00.
b) Quebrantos de Caja para five functionaries que realizanel función de Recaudadores en la Customs de Capital: $1,500.00.
C) Expenses for the Head of the Capital Customs Department's Treasury Department: $660.00.
(d) Box Quebrantos for the Deputy Director of the Treasury Department's Treasury Department: $600.00.
e) Box items for four officials who perform the function of Payers at the Capital Reception: $2,400.00.
(5) a) Expenses for the Aforator Commissions: $600.00.
b) Remuneration for extraordinary tasks and Urgent deservices of various kinds: $6,000.00.

(6) a) Locomotion and Viatic Expenses for the Direc-National

tor: $2,400.00.
b) Locomotion and Viatic Expenses for the National Customs Sub-Director: $2,400.00.
c) Locomotion and Viatics for fifteen Recipients: $ 3.600.00.
d) Locomotion and Viatics for 15 Inspectors of Home Receivers: weights 3.600.00
e) Locomotion expenses for FrayBents Views and Accountants: $220.00.
f) Locomotion for twenty officials providing special services in the Departments of Accounting, Writing, Intrend, Analysis and Verification of Capital Receiving: $4,000.00.

g) Fund for Inspection Expenses of the Recep-
Home Office: $48,000.00.
(7) For rental and rental of the
Mechanized Equipment.

Article 214.
Amend article 48 of law number 12.803, dated November 30, 1960, which will be worded as follows:

"The budgeted staff and the officials who will be charged with the items 1.02" salaries from Global Parties "and 1.07" Compensations subject to Montepio " and which serve permanent services subject to daily schedules, dependent on the General Directorate of Posts, Item 5.03, is subject to the following minimum work schedule: Personnel dependent on the Departments of Post, General and Personal Inspection and Postal Offices of the Interior: from Monday to Saturday Five hours a day of work and guards alternated on holidays, to the the effects of ensuring the continued use of postal services, with the exception of officials and security guards, subject to special timetables. Staff dependent on the Administrative, Secretariat and Legal departments, from Monday to Friday, five hours forty-five minutes and four hours on Saturdays. The personnel of Mechanics and Electricians are subject to the same regime as the Department of Post.
The officials included in the regime that fixes this article will receive a departure of $200.00 (two hundred pesos) per month. each, which shall be settled jointly with the salary, by way of provision of services in the form laid down in this Article, with the sole exception of the annual statutory licence and the sick leave exceeding two Saturdays
.
The erogation to be authorized will be dealt with under the heading 1.02 -Sueldos with charges from Global Partidas-of Item 5.03-General Directorate of the Post Office-, which is reinforced, for such purposes, in the sum of $3:000,000.00 (three million pesos) annually. "

Article 215.
The charges of Assistant Engineer, Technical Helpers and Helpers of the Geological Institute of Uruguay (Item 5.06) may only be performed by students of the Faculty of Engineering, which had approved all the subjects of 3rd. year or graduates of the University of Labor of Uruguay with the title of Assistant Engineer. Holders of such charges who are not currently in those conditions will continue to perform the same.

Article 216.
Amend article 53 of law number 12.803, dated November 30, 1960, which is worded as follows:

" General Rentas will advance to the Geological Institute of Uruguay the amount of the wages corresponding to the payment of labor of the works carried out by him. The Institute shall be required to reintegrate the amounts received by way of labour. The sums owed to the Geological Institute of Uruguay by official bodies shall be retained by the General Accounting Office of the Nation and transferred to the relevant items of the specified Institute (Item 5.06) ".

Article 217.
Authorize for only one time for Item 5.01 Ministry of Industries and Labor (Secretariat), the following item:
"For equipment and furniture of the file" ... weights 30,000.00.

Article 218.
Transfer to the item 1.02-Sueldos from Global Partidas-, from Item 6.20 -Child Council-the amount of $3:300,000.00 (three million three hundred thousand pesos), corresponding to the (3) of the item 8.03-Miscellaneous expenses not specified under other items-of the same Item. The said sum shall be applied for the purposes indicated by the said call.

Article 219.
Restituyese the teaching character, from November 30, 1960, to the following charges of Item 6.09-National Physical Education Commission; 1 Medical Director General (AaA-Category I -Grade 5); 1 Chief Medical Officer Sports Physical Education (AaA Category II-Grade 3); 1 Chief Medical Officer of Course Physical Education (AaA-Category II-Grade 3) and 1 Technical Chief Laboratorist and Antrometra (AaA-Category II-Grade I).

Item 220.
Add to the Call (2) of the Item 6.20-Child Council-the following paragraph:

"The administrative or service character must be taken into account for the purposes of the incorporation of the contracted officer at the appropriate scale".

Article 221.
Set at $6,000.00 (six thousand pesos) monthly the State grant to each of the Maternal Schools. The relevant item of the Item 6.20 expenditure budget-Child Council-will be increased by the amount required.

Article 222.
Officials who, as of May 30, 1961, were in commission in the Public Records of the Ministry of Public Instruction and Social Welfare (Item 6). 11. shall be incorporated into the Item, with the category and grade corresponding to their offices of origin, which shall be deleted in those offices.

Article 223.
Increase, as of 1 July 1962, 40% (40%) of the allocations of the Prosecutors and the Adjuntos of Finance, Civil, Crime, Government, Departmental Attorneys and the Deputy Prosecutor of the Court.
The percentage increase will be determined on the salary set on the payroll.

Article 224.
Increase, as of 1 July 1962, 20% (20%) of the appropriations of the officials of the Fiscales not included in the previous article and those of the Officials from the Records of the Government and the Treasury and the State Attorney General's Office on the Administrative Board.
The percentage increase will be determined on the salary set on the payroll.

Article 225.
The Office of the Attorney General of the Nation of Item 6.14 (Office of the Court of Justice and Attorney General of the Nation) will have the same salary as the one set by legislative decree the ministers of the Supreme Court of Justice.

Article 226.
Incorporation in Item 6.13 "State Attorney's Office in the Administrative-Administrative" of the Rubro 1.08 "Miscellaneous Compensations and Complements" (Representation Expenses, Quebrantos de Caja, Commissions added to the salary, etc.) with a total of 6,000.00 pesos (six thousand pesos) per year for expenses of representation of the State Attorney in the Administrative-Administrative Department.

Article 227.
Allocate in the Rubro 6.04 "Subsidies and Contributions" of Item 6.01 Ministry of Public Instruction and Social Security Secretariat a departure of $300,000.00 annually for " Fomento de cultural activities ".

Article 228.
Authorize the Directorate General of the Criminal Institutes to dispose of up to 15% (fifteen percent) of its benefits for the payment of personal service benefits, according to Article 72 of the Penal Code.

Article 229.
Create two counts of Departmental Prosecutors for the Courts created by Article 107 of Law No. 12.803of 30 November 1960, with one Annual remuneration of $34,800.00 (thirty-four thousand eight hundred pesos) each.

Article 230.
Reforce the item 6.04 "Subsidies and Contributions" from the Item 6.08 National Fine Arts Commission, in the amount of $120,000.00 (one hundred and twenty thousand pesos).

Article 231.
Authorize for only one time the following items:

a) Monument to General Juan Antonio Lavalleja pesos 400.000.00.

b) Monument to General Manuel Oribe $400,000.00.
c) For the purchase of the pre-god lines of the Cathedral of Montevideo on Sarandi Street and expenses of restoration of the Sector of the southern front of said building corresponding to the part in which the respective ones were originally located buttresses $500,000.00.

Article 232.
Create in the Item 6.07 "National Museum of Fine Arts" the Rubro 1.02 "Wages from Global Items", with an endowment of $140,000.00 annually.

Article 233.
Believe in Item 6.24 "School of Social Service" the items: 2.09 Office General Expenses;

3.03 "Furniture and Miscellaneous Enseres"; 3.06 "Informational, Educational and Scientific Material, and 8.01" Eventual or Extraordinary Expenses " with an annual endowment of $10,000.00; $3,000.00, $5,000.00 and $4,500.00 respectively. Also, please take the item 2.08 "Leases" in the annual sum of $5,600.00.

Article 234.
The endowments of items 1.04 "Jornales", 2.04 "Impressions and Encuadernations" and 2.08 "Leases" of Item 6.10 "General Directorate of the Registry of the Civil State" in the sums are increased of pesos 60,000.00, $40,000.00, and $25,000.00 annually, respectively.

Article 235.
Reforce the item 1.02 "Wages from Global Items" of the Item 6.09 National Physical Education Commission in the annual sum of $350,000.00 (three hundred and fifty thousand pesos).

Article 236.
Reforce the item 6.04 "Subsidies and Contributions" from the Item 6.01 Ministry of Public Instruction and Social Security in the amount of $12,000.00 (twelve thousand pesos) to increase the Current grant to the Institute of Higher Studies.

Article 237.
Articles 2.03 "Food of Persons" and 3.09 "Costumes And Articles" of the Item 6.20 Child's Council for the purchase of food and clothing for the hostels children in the amount of $250,000.00 (two hundred and fifty thousand pesos) each.

Article 238.
Increase by $50,000.00 annually on the Rubro 6.04 "Subsidies and Contributions" from the Item 6.01 Ministry of Public Instruction and Social Welfare (Secretariat) for grant of the Courses University of Salto.

Article 239.
Increase in $80,000.00 the "Y" "For Promotion and Creation of Departmental Music Conservatories" of the Rubro 6.04 Item 6.01 Secretariat of the Ministry of Public Instruction and Social Welfare. Of the total amount authorized, up to $120,000.00 will be used for the hiring payment.

Article 240.
Create under the Ministry of Public Instruction and Social Security, the Scientific and Technical Research Council that will be responsible for promoting and stimulating the development of investigations in all knowledge orders.
For such purposes, the Council shall administer and distribute the funds allocated to it, and may make the awards it understood to be in favour of private individuals, public officials or national, public or private, of any nature.

Article 241.
The National Council for Scientific and Technical Research will be headed by an honorary Board of 11 members, seven appointed by the Executive Branch and four by the University of the Republic will last four years in their functions and must be persons of well-known scientific or technical training. The Council may constitute the honorary Advisory Committees it deems appropriate.
The Executive Branch, within 90 days of the enactment of this law, shall regulate the functioning of this body.

Article 242.
Reforce the Rule 6.04 " Subsidies and Contributors, from the Item 6.01 Ministry of Public Instruction and Social Security in the amount of $500,000.00 (five hundred thousand pesos).
This item will be awarded a contribution of $50,000.00 (fifty thousand pesos) to the Agrarian Youth Movement.

Article 243.
The items detailed in the Item 605 National Historical Museum are increased.
Rubro 2.04 "Impressions and Encuadernaciones" in pesos 18,000.00; Rubro 2.05 "Advertising and Propaganda" in $ 50,000.00 and 3.06 "Educational and Scientific Information Material" at $40,000.00.

Article 244.
The items detailed in Item 6.03 "Official Power Radio Broadcast Service" at:
Rubro 2.10 "Miscellaneous Services" $10,000.00 and Rubro 1.07 " Compensations subject to Montepio " $700,000.00.

Article 245.
Reforce the item 6.04 "Subsidies and Contributions" from the Item 6.01 Ministry of Public Instruction and Social Security, in the amount of $55,000.00 by allocating $30,000.00 to the National Circle Of Fine Arts and $25,000.00 to the Musicales Youth of Uruguay.

Article 246.
The Child Council was assigned to the Council of the Child in the year 1962, a one-off departure of $1:850,000.00, to strengthen its budget items (from 1.02 to 8.03 inclusive) and the payment of outstanding obligations from previous years.

Article 247.
Increase by $118,000.00 (one hundred and eighteen thousand pesos) the item 1.02 "Wages from Global Items" in Item 6.02 "National Library".

Article 248.
Set the following salary schedule for the Item 6.09 National Physical Education Commission.

See Register of Laws of the Year 1961 Volume 2.
pages 1666, 1667, 1668, 1669.1670.


Article 249.
The promotions in Item 6.09-National Physical Education Commission-will be made within each of the Sections that are set on the payroll. Once the promotions have been made, officials belonging to another Section who hold a position of less than that of the vacant position and who demonstrate, by proof of sufficiency, may be eligible for the vacancies of a given Section. regulated by the Commission, the conditions of capacity and suitability required.

Article 250.
Increase the item 6.04 of Item 6.09-National Physical Education Commission-in the amount of $2,000,000.00 (two million pesos), from which it will be allocated:

a) For Physical Education within the Republic,
$1,500,000.00.
b) For Physical Education in the capital $500,000.00.

Article 251.
Annually, 50% (fifty percent) of the sums raised for the Olympic Fund, created by law N ° National Physical Education Commission. href=" /leyes/ley12762.htm"> 12.762, dated 23 August 1960. Of the resulting sum, 37.5% (thirty-seven with five percent) will be destined to subsidize the construction of gyms in the interior of the Republic.

CHAPTER VIII

INTERIOR MINISTRY

Article 252.
As of July 1, 1962, the Public Service Physicians of the Ministry of the Interior, Item 7.02, will move to Class I Grade 5 of the Class A Professional Technical Scale

Article 253.
Create the National Fire Body that will depend directly on the Ministry of Interior. The body referred to will be integrated with the current staff of the Central Fire Department (Item 7.03 Police Chief of Montevideo) and the Directorate of the Fire Services of the Interior (Item 7.05), maintaining the character of the staff.
will be responsible for Item 7.05 and command charges will be performed by military personnel.

Article 254.
In the event of the death or permanent incapacity of an executive police officer because of or on the occasion of a direct act of service, the Executive Branch shall provide the his wife, minor children or persons solely for his or her duties, or the official where appropriate, of a sum equal to 6 (six) and 3 (three) months of his nominal salary, respectively. These benefits are without prejudice to those who agree to the retirement laws for the same reasons and those of death grants.

Article 255.
Police Headquarters will be able to dispose of the Police Chacras provents for the improvement of their services.

Article 256.
Create 1,200 seats in the Executive Police, Escalafon Bg. Grade I to be distributed as follows:

Department of Plazas

Artigas .......... 80
Canelons ........ 112
Cerro Largo ...... 30
Cologne .......... 44
Durazno .......... 40
Flores ........... 25
Florida .......... 22
Lavalleja ........ 17
Maldonado ........ 23
Paysandu ......... 45
Black River ........ 25
Rivera ........... 49
Rocha ............ 13
Salto ............ 65
San Jose ......... 38
Soriano .......... 22
Tacuarembo ....... 19
Thirty-Three ... 31
Montevideo ....... 500

Such places will be provided from July 1, 1962.

Article 257.
The current staff of papiloscopes and experts from the Montevideo Headquarters and the dactyloscopes of the Head of the Interior will receive from July 1, 1962, a compensation of $ 100.00 (one hundred pesos) a month on the final salary of escalafon.
This compensation will be imputed to the item 1.07 which will be reinforced in the amount necessary to fulfill that erogation.

Article 258.
Reforce the following expense items from the Home Office in the quantities indicated:

2.03People's Food $540,000.00
2.09General office expenses " 94,104.00
3.05Hospital Medical Material
and Laboratory ........... " 18.300.00
3.09 Costume and Purposes "800.400.00
3.11 Vires ..................." 220.800.00
3.12 Fuels and lubricants 1.200.000.00
3.13Animal handling .. 114.000.00

CHAPTER IX

MINISTRY OF PUBLIC WORKS

Article 259.
Replace article 67 of law number 12.803, dated November 30, 1960, by the following:

" ARTICLE 67. The top ten positions of Arquitectos de la categoría II, Grado 3, which are produced in Item 8.02-Directorate of Architecture-will be transformed into charges of Engineers with the same category and grade ".

Article 260.
The counts of Accountant General and Accountant, which are listed in the Ministry of Public Works, shall be provided by an opposition contest.

Article 261.
The extra-budget charges with the name of the Meter Loaded and Loaded With Hydrometric Scales, from Item 8.04-Hydrography Address-, will receive 50% (fifty percent -25% and 25% (25%) respectively of the salary corresponding to Category IV, Grade 5, of the Administrative Escalation.
Percibiran equal proportion of the family salary statuesque in Article 44 et seq. of the law N ° 12.803, dated November 30, 1960 exception of the household allowance to be charged for the full amount.

Article 262.
The following items from the Ministry of Public Works are increased in the following amounts:

8.01-Ministry of Public Works

Rubro 1.08 Compensations and com-
miscellaneous supplements ......... $1. 800. 00


8.02-Architecture Address

Rubro 2.02XX_ENCODE_CASE_One locomotion and Viatics ... $55,000.00
Rubro 2.06Ared, energy elec-
power, water, gas and related. " 20,000.00
Rubro 3.04Utiles and materials for
office .................. " 36,000.00
Rubro 3.15Equipment and miscellaneous materials " 30,000.00

Increase of Item ........... $141,000.00

8.03-Viality Address

Rubro 1.07Compensation subject to
Montepio .................. 83.200.00
Rubro 2.06Ared, energy elec-
power, water, gas and related .. 66.800.00

Increase of Item ................. $150,000.00

8.04-Hydrography Address

Rubro 1.04Jornales ........................... $529,860.00
Rubro 1,07Compensation subject to
Montepio ........................... " 20,000.00
Rubro 2.10Miscellaneous Services ................. " 35.000.00
Rubro 3.03Mobiliary and enseres di-..
verses ............................. 4.800.00
Rubro 3.04Utiles and materials for
office ............................ " 10.000.00
Rubro 3.06Material Informat., Edu-
cational and Scientific .............. " 6.000.00
Rubro 3.09Vestuary and related articles " 35,000.00
Rubro 3.12Fuels and lubricants 130,000.00
Rubro 3.15Equipment and materials miscellaneous 225.340.00

Increase of Item ...... $. 996,000.00



8.05-Topography Address

Rubro 2.02 Locomotion and viatics ... $12,000.00
Rubro 3.03 Furniture and miscellaneous 900.00

Increase of Item ...... $12,900.00

8.06-Transport Directorate

Rubro 1.02Sueldos with charges to parti-
days global (creation) .. $350,000.00
Rubro 1,08Compensation and please-
miscellaneous documents ........... 4.000.00

Rubro 2.02 Locomotion and Viatics 10.000.00
RRRubro 2.04 Impressions and Entrenerna-
tions ........................ 5.000.00
Rubro 2.06Ared, electrical energy-
ca, water, gas and related ..... 2.000.00
Rubro 2.08Arrendings ................ 17.000.00
Rubro 2.10Miscellaneous Services ............ 3.000.00
Rubro 3.03Mobiliary and Enseers diver-
sos ........................... 1,000.00
Rubro 3.04Utiles and materials for
.office ....................... 15.000.00
Rubro 3.09Vestuary and articles afi-
nes ........................... 1.600.00
Rubro 3.10Hygiene and lim Effects-
part ......................... 2.000.00
Rubro 8.03Miscellaneous non-specific expenses-
under other headings 2,000.00

Increase of Item .............. $412,600.00

8.07-Directorate of National Parks

Rubro 1.04 Jornales .......................... $300,000.00
Rubro 8.03 Miscellaneous expenses not specific-
under other items 7.700.00

Increase of Item .............. $307.700.00

Increase in Subparagraph ............ $2.022.000.00

CHAPTER X

FOREIGN MINISTRY

Article 263.
Reforce the item 1.04-Jornals-from Item 9.01-Ministry of Foreign Affairs-in the amount of $19,000.00 (ten and nine thousand pesos) per year. This reinforcement shall be excepted from the provisions of Article 109 of this Law.
Subprime to items 2.07 and 5.02 of the said Item.

Article 264.
Authorize the Executive Branch to liquidate the differences in wages, in Exercise 1961, of cleaners hired by the Ministry of Foreign Affairs.

CHAPTER XI

MINISTRY OF PUBLIC HEALTH

Article 265.
Establish that the charges of Head of the Department of Anesthesiology and Head of the Department of Radiology of the Item 10.70 -Assistance Division belong to the professional technical ladder (Class A) and must be characterized as Doctors.

Article 266.
A teacher is declared the position of Doctor Encharged with Labortherapy-Category II, Grade 3-of Item 10.46 Vilarmust Hospital.

Article 267.
Remove the parenthesis that establishes the total dedication for the position of Director (Medical) of the Item 10.55 Institute of Epidemiology and Infectious Diseases "Dr. José Scoseria".

Article 268.
Modify the call (1) of the item 1.02-wages from Global Partidas-of Item 10.43-Maciel Hospital, which will be left with the following distribution:
a) Professional and/or specialized technical staff of the Center for Psychosomatic and Constitutional Research, $135,000.00 (one hundred and thirty-five thousand pesos).
b) For research expenses of the same Center, pesos
15,000.00 (fifteen thousand pesos).

Article 269.
Incorporate the Item 10.27 Young Station Public Health Auxiliary Center-the Young Health Sub-Center listed in Item 10.12 -Departmental Center of Public Health in Rio Negro (Fray Bentos).


Article 270.
Transfiereal of the Rubro 1.09 j) "Miscellaneous (Commissions, etc.)" of Item 10.54, to Rubro 6.04
II) "Subsidies and Contributions" the grant of Pesos
60,000.00 (sixty thousand weights) for the "Home of Mother Augustus Turenne".

Article 271.
Augmented from 1 July 1962, a degree to all the Technical-Professional, Classes A and B charges of the Ministry of Public Health.

Article 272.
As of July 1, 1962, administrative, specialized, and service officials dependent on the Ministry of Public Health will receive compensation of $150.00 (one percent). (50 pesos) per month.
Such compensation shall be charged to the Rubro 1.07 "Compensations subject to Montepio" of the respective budget plans, in which the corresponding credit shall be made available.

Article 273.
Create in Item 10.54 (Public Health Services) the Rubro 1.02 G) "For Child Nutrition Services", $400,000.00 (four hundred thousand pesos).

Article 274.
Reforce the following expenditure items from the Ministry of Public Health in the following quantities:

1.02 Salaries in charge of items glo-
bales (1) .............. $1,260,000.00
1.07 Compensation subject to Monte-
pio b) Compensations, Admi-..
nistrators, Secretaries and Inten-..
dentes (B) .................... " 230.000.00
2.03 People's Food ........ " 3.000.00
2.09 General office expenses .. " 80.000.00

3.05 Medical, hospital and
laboratory materials ................... " 3.619.000.00
3.09 Costume and expenses fine " 1.400.000.00
3.11 Viveros (2) .............. 6.000,000.00
3.12 Fuels and lubricants 460,000.00
3.13 Animal handling ... 42,000.00

(1) e) For the hiring of personal services in the
application of the Rural Public Health Plan 1:030,000.00 (one million thirty thousand pesos).
f) For salaries Commission Honoraria of Drug Controller $230,000.00 (two hundred and two hundred thousand pesos). Thirty thousand pesos).
(2) For the "General Artigas" Children's Home, of Dolores $60,000.00 (sixty thousand pesos).

Article 275.
Transformer the post of Chief Accountant-AaA-5-1 of Item 10.47 -Hospital "Pedro Visca"-into a Doctor of the Order of the Chief of the Infect-Accountant with the same category and grade.

Article 276.
The indication "(C)" of the charge of Medical Surgeon General of Item 10.45 -Hospital "Pereira Rossell" is assumed.

CHAPTER XII

MINISTRY OF LIVESTOCK AND AGRICULTURE

Article 277.
The "Dr. Alberto Boerger" Pitotechnical and National Hotbed Institute and the Animal Biology Laboratory "Dr. Miguel C. Rubino" will be named, respectively, Agricultural Research Center. "Alberto Boerger" and "Miguel C. Rubino" Veterinary Research Center.

Article 278.
All the charges of the Centers referred to in the previous article shall be provided by hiring, up to the term of three years, renewable at maturity, by means of the Executive branch and account, in each case to the General Assembly.
The respective allocations will be addressed to the items 1.02-salaries from Global Parties-from Item 11.05.

Article 279.
All the charges that make up the Centers ' budget plans referred to in the preceding items will be deleted when the holiday and the respective envelopes will increase the funds of the items 1.02 of Sub-Item 11.05/01 or 11.05/02, as appropriate.

Article 280.
Authorize the "Alberto Boerger" Agricultural Research Center and the Agronomy Directorate to apply 40% of its projects to the development of its activities. Repeal the provisions of Article 4 (1) of Law No. 11,923, of 27 March 1953, as appropriate.


Article 281.
The balances of the provents, as referred to in the previous article, shall follow the regime set out in Article 3 (2) (2) of Law No. 11,923, of 27 March 1953.

Article 282.
Declare as defined in Article 158 of Law No. 12.803, dated 30 November 1960, to the Veterinary Physicians of Item 11.04. Notice in 90 days, as of the enactment of this law, the period referred to in that article.

Article 283.
Replace article 93 of law number 12.803, dated November 30, 1960, by the following:

" ARTICLE 93. The hiring of technical and/or specialized personnel, national or foreign, to be carried out by the Ministry of Livestock and Agriculture, under the relevant items of its budget, may not exceed the three-year period. They will be carried out by decree founded and giving account to the General Assembly.
In the event that the hired official will integrate the personnel of the Ministry of Livestock and Agriculture, he will maintain his budget position and will receive, in addition to the corresponding to the same, a supplementary remuneration, subject to a montepio, which raises its remuneration to the total fixed for the purpose of the recruitment. If it belongs to another branch of the Central Administration, it shall retain the position of holding the contract, as long as the contract is maintained, to which effect it shall be deemed to be in use of unpaid leave. Where the contract official belongs to the Autonomous or Decentralized Administration or to a Departmental Government, he shall not govern, in respect of the same the provisions of Articles 32 and concordant of the law number 11,923, dated March 27, 1953.
Derogase Article 15 of Law No. 10.107, of December 26, 1941. "

Article 284.
Authorize the Executive Branch to hire national or foreign technical and/or specialist personnel, in charge of the funds provided for in Article 7 (B) of the law N ° 12.670, dated 17 December 1959, applying the regime established by the previous article.

Article 285.
Add to Article 94 of Law No. 12.803, 30 November 1960, the following paragraph 2 °: " The hiring of technical and/or specialized personnel who The Honoraria Commission of the Agricultural Plan, according to this article, will be carried out by decree founded, giving to the General Assembly.
For such cases the provisions of the article 6 ° of the law N ° href=" /leyes/ley12394.htm"> 12.394, dated 2 July 1957 ".

Article 286.
Establish that the charges of Pesators and Cattle Counters of Item 11.04-Directorate of Livestock-belong to the Administrative Scale, established by Article 12 of the Law N ° 12.801, dated November 30, 1960. The General Accounting Office of the Nation will make the corresponding modifications.

Article 287.
Former staff of the Commercial Department of the Bank of the Republic, referred to in law number 12.910, dated 14 September 1961, shall be incorporated, from From 1 January 1962, to a "Plan of Availability", which will be included in the Budget of the Ministry of Livestock and Agriculture, with the number of Item 11.08.

For the award of category, grade and denomination of the charges that are incorporated shall apply the provisions of law N ° 12.801, of November 30, 1960. For these purposes, it will be taken as a base-the salary equivalent to 25 monthly wages, according to the amount of the same in force at the time of the cessation of the former day laborers.

The sum thus obtained shall be rounded up to match the envelopes fixed by the cited law number 12.801, 30 November 1960.

For the determination of the scale, the functions performed by the officials in the Commercial Department of the Bank of the Republic will be taken into account.
The charges that are incorporated in this article will be deleted as produce your vacation.

Article 288.
Authorize the Executive Branch to arrange for the transfer of the officials in Item 11.08-Availability Schedule-to the various services of its dependency, as the needs of the same require, incorporating the charges into the corresponding Items.

Article 289.
Officials that are incorporated into Item 11.08 "Availability Schedule" will retain their age.



Article 290.
Officials referred to in the preceding articles may choose, within ninety days of this law, to enter the Availability Schedule or to avail themselves of the retirement benefit, provided that they have the seniority established by the Bank Pension and Retirement Fund, in cases of exoneration.

For the purposes of retirement, they will be recognized as a ficta age of 60 years and 3 years for each 2 of services and will be assigned a 5-year age in the perception of the salary fixed in Article 287.

The Bank Pension and Retirement Fund will take charge of the obligations of its competition in the application of this article.

Article 291.
The Executive Branch, in an opportunity to comply with the provisions of Article 215 of the Constitution of the Republic, will raise the structure of the General Assembly. definitive of the "Planilla, of Availability", as well as the arranged transfers in use of the faculty granted to it by article 288.

CHAPTER XIII

JUDICIARY

Article 292.
Declare that the progressive pay scheme, instituted by Articles 103 and 126 of Law N ° 12.803, of 30 November 1960, applicable from 1 ° In January 1962, it must be settled taking into account the actual seniority of the official in the public administration at the date indicated, for the purposes of granting the progressives corresponding to that age, with the ceilings fixed at the above provisions.

Article 293.
Judicial Branch officials, promoted from a position considered technical to another administrative officer, shall have the progressive provided for in Article 108 of the law N ° 12.803, dated 30 November 1960, which would correspond to them if they had remained in the previous post.

Article 294.
Modify the Item 12.01 Supreme Court of Justice, as follows:

ITEM 12.01 -- SUPREME COURT OF JUSTICE

SALARIES

Current Projected
$

3 Loaded, at $10,800.00 c/u ........ 32.400.00 --
7 Enloaded, at $10,800.00 c/u ......... -- 75.600.00


EXPENSES

1.02 Salaries charged to global items 24,000.00 --
2.02 Locomotion and viatics ............... 7.200.00 10.800.00
2.08 Leases (3) .................. 75.000.00 200.000.00
2.09 General expenses Officia..........150.000.00 250,000.00
8.01 Possible and extraordinary expenses. 90.000.00 150,000.00 "

Article 295.
Increase, as of 1 July 1962, by forty per cent (40%) of the allocations of the Letrated Magistrates, the Supreme Court's Legal Secretaries and the Heads of Inspectors of the Courts of Minors and twenty percent (20%) of the assignments of the other officials dependent on the Judiciary.
The percentage increase will be determined on the salary fixed in the payroll.


Article 296.
Modify Item 13.08-Substitute Judges-as follows:

Current Projected


" 2.02 Locomotion and viatics 1.800.00 3.600.00

Article 297.
Authorizances, for a single time, the following items in charge of General Rentas:

Current Projected

$

1) Supreme Court of Justice, Item 12.01. For Gas-
general office cough-150,000.00

2) Courts of First Instance of Pando and Paso de los Toros. For installation of Offices, at the rate of pe-
sos 75.000.00 c/u ............ -150,000.00


Article 298.
Atribuyese to the officials of the Office of the Office of the Office of the Civil and Criminal and the Office of the Office of the Child Office, which hold the date of this law-the enabling title, the function of to provide legal assistance in civil matters, in collaboration with the Advocates Advocates, transforming their positions in the Adjunto Lawyers.
These charges will have the amount set for the charges of Actuarios Adjuntos of the Learned Courts of the Capital.

Article 299.
Believe in Item 13.09 -Peace Juzvers) Section III. 03) Personal adscripto, forty counts of Officers 5tos. with the same allocation as those currently in the same template.

Article 300.
In the cases of acephaly in the position of Minister of the Supreme Court or of the Court of Administrative Contentious, a sum equivalent to the economies of the present financial year and following the vacancy, it shall be deemed, in the form of a salary additional to that of the office itself, divided into equal parts, rounded up in the immediate higher ten, by the holders of the posts of Minister of the Tribu-
Appeals, to whom it is legally appropriate to be called to integrate the corporations referred to, as statuesque by Articles 236 (2) of the Constitution, 124 of the Code of Organization of the Civil Courts and of the Treasury, 41 of Decree-Law No. 10,344of 8 February of 1943 and 1 ° of law N ° 10,438, of 12 August 1943.
The part of the quota which, as an additional salary, according to the foregoing paragraph, would have been the responsibility of the holder of a position of Minister of the Court of Appeal, which there is no need to be perceived as being of that charge or temporary absence of the without pay, it shall increase to those of the other holders referred to in that subparagraph.
The expenditure arising from the additional salary provided for in this Article shall be paid out of the item 8.03.11 of Item 25.03-Miscellaneous of the General Budget of Wages and Expenses, to which the amount of the economies mentioned in the first paragraph of this article will be added.

Article 301.
The Judge Letrado del Trabajo will be replaced by the Judge Letrado Nacional de Hacienda y de lo Contencioso Administrativo, which will be in turn, when the car will be executed or consented to
If this Judge is prevented, he/she shall be replaced by the Judges of the same class who have preceded him on the turn; in the event that all of them are prevented, he/she shall be replaced by the Judge Letted of First Instance in the Civil, which shall be held in turn, when the execution or consent of the self to declare the impediment. In turn, if this is prevented, it will be subrogated by the other Judges of First Instance in the Civil, who will have preceded it in the turn, successively.

Article 302.
Include among the exceptions provided for in Article 5 (A) of Law N ° 9,726, 20 November 1937 and its amendments and the article 8 °, paragraph A) of Law No. 11,637, of 14 February 1951, to all charges of Judicature, which may be filled immediately.

CHAPTER XIV

TEACHING AGENCIES

Article 303.
Add to Article 115 (1) of Law No. 12.803, 30 November 1960, the following paragraph:

"e) The salaries of passivity or withdrawal shall be cumulative with the total number of hours of each grade of the teaching scale or with the two thirds of hours plus a teaching unit".

Add to paragraph 3 of the same article the following paragraphs:

" Only this limit can be exceeded as a result of the accumulation of a teaching position of the University of the Republic, provided by a contest and for an unextendable term of four years. (Transitional). The other accumulations granted by the University of the Republic for technical-professionals, whose working hours exceed forty-eight hours per week of work, will only be valid for the period of four years from the date of enactment of this law. "

Article 304.
Derogase Article 43 of Law No. 12.376, dated January 31, 1957.

Article 305.
Increase the Global Parties of the Teaching Bodies in the following quantities:
Schedule Pag. 1685 Registration of Laws and Decrees of December 1961.

The Board of Directors will distribute the amounts that this article establishes in the Parties that make up their budgets and communicate them to the Executive Branch, for the purposes of the provisions of Article 215 of the Constitution of the Republic.

CHAPTER XV

VARIOUS ORGANISMS

ELECTORAL COURT

Article 306.
Increase, as of July 1, 1962, by 20% (twenty percent) of the remuneration of the dependent officials of the Electoral Court. The percentage increase will be determined on the final allocations fixed by law N ° 12.803, 30 November 1960.

Article 307.
Reforce at $50,000.00 (fifty thousand pesos) Item No. 67 set forth in Section IX (Partidas for one time), Article 157 of Law No. 12.803, November 30, 1960.

Article 308.
Authorize the Electoral Court to have, for one time, the amount of $5,815.00 (five thousand eight hundred and fifteen pesos) to cover the insufficiency that it presents in the 1960's. Item 1.02, Wages from global items.

ADMINISTRATIVE LITIGATION COURT

Article 309.
Modify Item 19.01-Administrative Contentious Court, as follows:

" Item 19.01 Administrative Contentious Court

Expenses

Current Projected

2.09 Office General Expenses 36,000.00 48,000.00 "

Article 310.
Increase by twenty percent (20%) on the final allocations, the remuneration of all the officials of the Administrative Contentious Tribunal. This increase will be determined on the final allocations fixed by law N ° 12.803, of 30 November 1960, and will apply from 1 July 1962.

COURT OF AUDITORS

Article 311.
Increase by 20% (twenty percent) the remuneration of the officials of the Court of Auditors of the Republic. The percentage increase will be determined on the final allocations fixed by law N ° 12.803, of 30 November 1960, and will govern from 1 ° July 1962.

HEALTH WORKS OF THE STATE

Article 312.
The budgeted officials of "State Health Works" shall receive from 1 July 1962, a monthly increase of 35% (thirty-five percent) of the salary
Equal treatment will have the officials whose services are paid for other items in Group I "Personal Services Retribution."
For the increase in the salary of the daily wage workers, this percentage will be taken as equivalent to 25 (25) monthly wages.
The contribution of General Income for this increase is set at $11:000,000.00 (five million pesos) annually.


NATIONAL INSTITUTE OF ECONOMIC HOUSING

Article 313.
The salaries of the budgeted staff of the National Institute of Economic Housing will be increased from 1 ° July 1962, in $150.00 (one hundred and fifty pesos) on the salary
same treatment will have the officials whose services are paid for other items-from Group I "Pay for Personal Services".

Article 314.
Officials of the National Institute of Economic Housing, which on October 30, 1961, were hired, with the exception of those in charge of the neighborhood, will be regularized, joining the Rubro 1.01.

The hiring envelopes will be lowered from the item 1.02.
The Accounting Office will adjust the denominations and salaries to the current Escalafon for the same.

CHAPTER XVI

SOCIAL FORECASTING INSTITUTES

Article 315.
Incorporate the Budget of Item 22.02, Box of Retirement and Civil and School Pensions, the following supplementary payroll for departmental agencies:



See Register of Laws Year 1961 took 2 pages 1688-1689


Article 316.
Facultthe Caja de Retirios y Pensioners Military to pay the members ' and Secretaries of the Board of Directors together with the salaries budget of their officials, (a) the General Secretariat shall reintegrate the amounts which for this purpose are paid to them and which, in accordance with existing legal provisions, correspond to them.

Article 317.
Declare that officials and ex-officers of the Military Pensioners and Pensioners ' Fund are included in the provisions of Article 143 of the Law No. href=" /leyes/ley12803.htm"> 12.803, dated November 30, 1960.

Article 318.
Modify the last paragraph of Article 17 of Law No. 12.802, dated November 30, 1960, which will be worded as follows:

" In the event that the deceased, retired or retired, has not received the Special Retirement Benefit, they shall be entitled to his/her perception of the causeholders indicated in the final part of Article 31 of the Law N ° 12.381, dated February 12, 1957 ".

Article 319.
Facultate to the Caja de Retiretis and Military Pensioners, to abona, through the official and/or private banking institutions-by agreement with them-the amount of the (a) the payment made by the holders located within the Republic.
The expenses that the fulfillment of this service demands will be attributed to its own resources.

Article 320.
The remuneration of the budgeted staff of the Vacancy Compensation Fund in the Refrigeration Industry, of the Vacancy Compensation Fund in the Lanas Barracks, Cueros and Aends and the Caja de Retiretios and Military Pensioners will be increased
starting from July 1, 1962, in the amount of $150.00 (one hundred and fifty pesos) per month.

CHAPTER XVII

ITEMS FOR ONE TIME

Article 321.
Authorizances, for a single time, the following items in charge of General Rentas:


See Register of Laws Year 1961 took 2 pages. 1690 to 1694.


The expenditure authorizations for the items included in this Article shall be made by the respective Ministry or Authority, subject to compliance by the Ministry of Finance in each case.

CHAPTER XVIII

VARIAS
PROVISIONS

Article 322.
Set, as of July 1, 1962, at $6,000.00 (six thousand pesos) monthly liquids the allocations of the Ministers and the Secretary of the National Governing Council and at $5,000.00 (five thousand pesos) monthly liquids from the Deputy Secretaries of State and the Prosecretaries of the National Governing Council.

Article 323.
Fix, as of January 1, 1962, at $5,000.00 (five thousand pesos) and $4,000.00 (four thousand pesos) monthly liquids, respectively, the allocations set forth in the paragraphs First and second of the first paragraph of Article 7 of Law No. 12.803, of 30 November 1960.
Elevate to $1,000.00 (thousand pesos) monthly the representation expenses fixed by the paragraph 4 ° of the same article.

Article 324.
Fix on December 31, 1962, as the maximum time limit to comply with the provisions of Article 165 of Law No. 12.803, of November 30, 1960.

Article 325.
Declare that the grant awarded by Article 169 of Law No. 12.803, dated 30 November 1960, to PLUNA, is governed from 1 January 1960.

Article 326.
Amend article 157 numeral 28 paragraph C of law N ° 12.803, dated 30 November 1960, which will be worded as follows:

" For acquisition and reconstruction with destination to museums, from the house where General José Artigas lived, in the street Colón N ° 1509 and Cerrito number 299 and the house where the General Manuel Oribe lived located on the 25th of May Nos. 641-45-47, pesos 700,000.00 (seven hundred thousand pesos).

Article 327.
Please modify the following Items in Item 24.01:

a) Rubro 6.04/13-Defeat the contribution of weights
5.700.000.00 for the Industry and Commerce Retirement Fund.
(b) Rubro 6.04/17-Replace the item for the "Technical Advisory Commission of the Republic" Latin American Free Trade " for the following:

"For the Ministries of Foreign Affairs and Finance, to the Representation of Uruguay in the Latin American Free Trade Association" $300,000.00 ".

Article 328.
Create in Item 25.02 "Miscellaneous Credits" the Rubbro 8.03 " Miscellaneous expenses not specified under other items. For payment of prior exercise obligations " (Personal and compensation) $150,000.00.

Article 329.
Target General Rentas a $500,000.00 (five hundred thousand pesos) item to serve 50% of the Interest and Amorations service of the debts incurred by the Home Sports Clubs with the Mortgage Bank. Creditors will be granted to those institutions that provide services to the National Physical Education Commission.
If there are surpluses, they will be used for the same purposes for the Department of Montevideo.

SECTION IV

LAW No. 12.892 (FINANCIAL ORDERING)

Article 330.
Include the Item 3.19 Military Health Service-among the exceptions set out in Article 137, paragraph 2 of Law No. 12.802, of November 30, 2008. 1960.
Article 331.
Incorporate the benefits and obligations laid down in Article 11-of Law No. 12.802of 30 November 1960-to all officials of the Ministry of National Defense.

Article 332.
The Military Retired and Pensioners ' Box shall make monthly, at the disposal of the Military Health Service, 50% of the production of the l/2% discount referred to in Article 11 of the law number 12.802, of 30 November 1960, to address the functioning of its care services, including the extension of premises and with the exception of the hiring of personal services.

Article 333.
They will be in charge of the Autonomous Authorities and Decentralized Services of the State and of the Particular Companies the special services they require of the General Maritime Prefecture.
Ministry of National Defense will regulate the form of payment.

Article 334.
Amend point 4 of Article 11 of Law No. 12.802of 30 November 1960, which will be worded as follows:

"The service referred to shall commence from the month following that of the enactment of this law."

Article 335.
Amend article 7 ° of law number 12.802, dated November 30, 1960, as follows:

"ARTICLE 7 °-The Military Museum will depend on the Army's General Inspection."

Article 336.
Substitute Article 1 of Law No. 12.522, dated September 16, 1958, Substitute to Rule 61 of Law No. href=" /leyes/ley11490.htm"> 11.490 of 18 September 1950, as amended by Article 2 ° of Law No. 12.499, of 25 April 1958 and by Article 33 of Law No. 12.802, of 30 November 1960, by the sig
" ARTICLE 61. -As long as the regime established by the previous article is not organized, the Directorate of Lotteries and Quinielas will exercise the direct comptroller of all the activities of the exploitation of the National Lottery, of the game of five, of raffles whose prize is greater than $1,000.00 (a thousand pesos) and all kinds of bets related to the game of Lottery. The reception of bets on the set of five trails shall be carried out by authorized agents, organized in collective deck benches and by sub-agents and agents dependent on the agents. The Executive Branch will determine the amount of capital and reserves of the collective cover banks and will exercise the comptroller over their effective availabilities to ensure the normal payment of the right to the public. It shall also fix the amount of the guarantees that will be provided by the agents of the five members for the payment of the taxes of the said game, which will be constituted by public securities. It will also regulate everything related to the form and conditions of the reception and betting and payment of the correct answers. The betting vendors of five will be-liquidated a commission of fifteen percent (15%) of the gross game. Grovane with thirteen per cent (13 per cent) the stakes of five-fold across the country, which will be in charge of the agents. This levy will be used for twenty-six people (1/26) to increase the fund started from the first draw made in 1959 and to total four million pesos ($4:000,000.00) that will be deposited in a special account at the Bank. of the Republic and the order of the Directorate of Lotteries and Quinielas, destined for the purchase and alhajment of the current building of the Banco Mortgage del Uruguay, for the headquarters of that Institute. The amount of this amount will be paid in excess of the total amount. It affects the production of the twenty-five-twenty-six avas parts (25/26) remaining of this lien, in eight million two hundred and fifty thousand pesos ($8:250,000.00) that will be destined to the Box of Compensation for the Disoccupation of the Refrigeration Industry the one that will be served by Rentas Generals in duodeni. It is expressly established for the purposes of fixing the value of the agents of the five-year-old agents, that the operating costs of this game, not more than six and a half percent (6 1/2%) in Montevideo and eight and a half percent (8 and l/2%) in the the Interior, of the total amount wagered. The Executive Branch, through the Management of Lotteries and Quinielas, will proceed to the modifications of the articles 3 °, 4 ° and 5 °, of the general regulation of the game of the current five, adapting them to the next form of payment of the answers: to the last figure, seven times the bet, to the last two figures, seventy times the bet and the last three figures five hundred times the bet. In bets called "redoubons" the proceeds will accumulate in the cases of repetition of the number or the number of the successful numbers up to the maximum of a thousand times the amount wagered to the prize.
href=" /leyes/ley11490.htm"> 11.490, dated 18 September 1950 ".

Article 337.
Set at 9.50% (nine with fifty percent) for the capital and 10.50% (ten with fifty percent) for the Interior the commission to be deducted from ticket sales, which is It will distribute in the following form: 8.75% (eight with seventy-five percent) and 9.75% (nine with seventy-five percent) respectively for the Capital and Interior Agents and 0. 75% (zero with seventy-five percent) for the officials of the Lotteries and Quinielas Directorate. This compensation shall not exceed in each financial year the equivalent of the annual amount of the final salary of the scale fixed to each charge on the payroll. The surplus that may result will be-dumped in General Rentas.
The increases referred to in this article will only govern for ticket sales in the square.

Article 338.
Resellers will be entitled to a minimum remuneration of 6% (six percent) on sales that will be in charge of the agents.

Article 339.
Amend point (c) of Article 20 of Law No. 12.802of 30 November 1960, which shall be worded as follows:

"c 10% shall increase the item set by Article 2 ° of Law No. 12.803of 30 November 1960".

Article 340.
Modify the final paragraph of Article 45 (2) of Law No. 12.802, dated November 30, 1960, as follows:
" These Compensation may not exceed, in each financial year, the annual amount of the final salary of the scale fixed for each charge on the payroll. The surplus will be poured into General Rentas. "

Article 341.
Modify Article 129 of Law No. 12.802, dated November 30, 1960, which will be worded as follows:

" As of the enactment of this law, the functions and duties of the General Inspectorate of Finance shall cease in respect of the oversight of the operations and obligations of the Banks, Bank Houses and Popular Boxes, the which shall be carried out hereinafter by the Department of Mission of the Bank of the Republic. "

Article 342.
Elevate to $1,000.00 (thousand pesos) and to $50,000.00 (fifty thousand pesos), the minimum and maximum of the fine set out in Article 10, paragraph 2 of the decree-law N ° 10.257, October 23, 1942.

Article 343.
Raise the limit of the competencies set by article 13 of Decree-Law No. 10,257, of October 23, 1942, as follows:

n ° 1-Paragraph B) to a thousand pesos ($1,000.00).

n ° 2-Subpoint (b) to five thousand pesos ($5,000.00)
N ° 3-Subsection a) between 1,000 pesos ($1,000.00) and five
thousand pesos ($5,000.00).
N ° 4-Subsection a) more than five thousand pesos ($5,000.00) and fines from Article 10, paragraph 2.

In the cases provided for in Article 15, paragraph 2 of the same text, the Department of First Instance of the First Instance shall have jurisdiction.
Elevate to $1,000.00 (one thousand pesos) established by Article 48 of Decree-Law No. 10,257of 23 October 1942.

Article 344.
They shall be of a non-appealable character, without prejudice to the review facility, the resolutions issued by the Receivers of Customs, in matters whose amount does not exceed $100.00 (one hundred pesos) and the of the Administration of Capital Customs not exceeding 500.00 pesos (five hundred pesos).

Article 345.
Modify the second and third points of Article 25 of Decree-Law No. 10,257of 23 October 1942, which shall be drawn up in the following Form:
" If the customs authority understands that the facts reported cannot be of merit for the instruction of the summary, it will have within thirty days the closing of the proceedings, and may impose on the complainant the replacement of the sealed. This resolution and all those that fall to this stage of qualification will be appealed, in relation, in Montevideo to the National Judges of Finance and the Administrative Contentious; and in the Interior to the Judge Letrados Department of Instance. In all cases, the intervention of the tax representatives of the National Directorate of Customs in the Capital, and in the Interior of the Departmental Lawyers, will be mandatory. If the complainant appealed the decision ordering the closure of the proceedings, that appeal shall be franked provided that it mediates the express conformity of the tax representative. '
' In the cases provided for in Article 9, in which it is produced the detention within the Customs Jurisdiction of goods whose value of the capacity or appraisal in case of not being rated, does not exceed $500.00 (five hundred pesos), the Administration of Customs Capital and the Receivers will be able to have their own and award, without the need for a summary, unless the offenders, within the three days request summary instruction. Where the arrest occurs on the basis of a presumption of export smuggling, the value of the goods shall be determined for the sole purpose of establishing whether the submarial instruction may be dispensed with in accordance with the terms governing the goods. import ".

Article 346.
Substitute Article 38 (2) of Decree Law No 10,257 of 23 October 1942, as follows:

" The same authorities provided with the relevant search warrant may recognise the places and deposits in which goods may be found in a customs breach, requesting proof of payment of the tax or their tax National manufacturing or acquisition in place. For the last two cases, the vouchers issued by industrial or potentate traders, who have an establishment capable of supplying these goods in a regular or normal manner, shall be considered to be business. In the absence of such collections, the goods shall be considered in Infraction, unless duly justified by their lawful provenance. "

Article 347.
Substitute Article 39 of Decree-Law No. 10,257of 23 October 1942, as follows:

" The Customs Receivers, the Administration of Capital Customs and the judicial authority, if any, may dictate the providences necessary to guarantee the payment of the charges and fines.
goods and means of transport for imputation of a customs offence and risk of deterioration, reduction of value, damage or expenses for their preservation or other similar circumstances, customs or judicial authorities, in their case, they shall order the auction of the same in accordance with the arrangements laid down by the Executive branch, except in the case of prohibited import goods or which are required to be delivered to State agencies.
When the value of the import or valuation, in cases where the goods are not rated, means of transport, effects, etc., do not exceed $1,000.00 (thousand pesos), may be available for sale, without the need to auction, requesting three proposals and awarding to the highest.

The same scheme as set out in the previous subparagraph shall apply in the case of the detention of fruit, vegetables, live animals, specialities and pharmaceutical products, with a period of time of expiry and any other goods which are nature is absolutely impossible to maintain without immediate risk of its depreciation and/or total or partial inuse.
The car of auction and the sale, as well as the measures that are available for its compliance will be
You will not be able to make positions or be acquirers of the goods or effects auctioned or sold, the complainants or those who have been reported, in their own right, under the penalty of committing a crime. "

Article 348.
In cases of smuggling (Articles 9, 11 and 12 of Decree-Law No. 10,257of 23 October 1942) in which the order is made available the goods and means of transport seized, shall be carried out in accordance with the rules of the Executive Branch, with the exception of the goods and effects that must be delivered to the State agencies that will have to pay their value with more tax taxes if they correspond, or those whose importation be prohibited.
Regarding such auctions shall also govern the prohibition set out in the final paragraph of the previous article.

Article 349.
Substitute Article 47 of Decree-Law No. 10,257, of 23 October 1942, by the following:

" The criminal action relating to the crime of smuggling, both in its promotion and in its exercise, is independent of fiscal action.
The judicial authority as the prosecutor, will be required to provide the documents, statements and other elements that are useful for the testing of the offence or offence. "

Article 350.
In cases of contraband that are more than $1,000.00 (a thousand pesos) and are not satisfied in all or part of the amount of the fine, the fine will be redeemed for 1 day for every $10.00 (ten pesos), with a maximum of one year.
To this end, the Tribunal of Instruction and Correctional of the Capital and the Court of First Instance in the other Departments will be involved in the other Departments to order the prison of the offender.

Article 351.
Repeal the provisions of Article 128 of the Financial Ordinance Act No. 12.802, dated November 30, 1960.

Article 352.
Substitute Article 14 of Decree-Law 10,257, of 23 October 1942, for the following:

" The representation of the Fisco to the Customs Receivers and to the Court of Justice will be the responsibility of the Attorney General of the respective Department; before the Administration of the Capital Customs and before the National Courts of Finance and the Administrative Contentious to the Attorney General of the Customs; and before the other judges to the Finance Prosecutors. "

Article 353.
The provisions of Articles 342, 344 to 351 shall apply to all cases pending the day following the publication of this law in the Official Journal, with the exception of the situations provided for in the case of cases in which final judgments are recharged (application of Article 9 of Decree-Law No 10,257) in which the award of goods, effects and means of transport, in favour of the complainants, without prejudice to the other penalties to be applied.

Article 354.
Declare that Article 110 (c) of Law N ° 12.802, of 30 November 1960, does not repel the provisions of Article 11 (F) of the law N ° 10.062, dated 15 October 1941, as amended by Article 1 (A) of Law No 10.397,13 February 1943, as soon as it empowers the Board of Directors of the Pensions for granting mortgage loans to third parties.
effects, it will be sufficient for the decision to be taken by five compliant votes of the members of the Board.

Article 355.
Add to Article 136 of Law N ° 12.802, 30 November 1960, the following point:

"The charges of Ambassador and Minister or General of First Class of Item 9.02 of the General Budget of Wages and Expenses shall also be excluded."

Article 356.
Substitute Article 136 (1) of Law No. 12.802, of November 30, 1960, by the following:

"No charge which shall be provided for under the General Budget No 2 to 22 May be provided before the two hundred and forty (240) days of the vacancy".

Article 357.
The limit referred to in Article 142 of Law No. 12.802, dated 30 November 1960, is exceeded until 1 January 1963.

Article 358.
Incorporate Article 138 of Law No. 12.802 of November 30, 1960, the following paragraph:

" The Executive Branch, by decree founded, may authorize the repartitions of its dependency, when the needs of the services so require, to carry out expenses, in direct form, for a sum not greater than five hundred weights ($500.00).

Article 359.
The items assigned to the personnel of the Ministry of Industries and Labor (Carteros, Porterers and Electricians) to address locomotion expenses are not subject to accountability. documented.

Article 360.
Industrial services of the State that import under the system of material and machinery franchises shall pay the customs duties provided that their application is rejected of exoneration by the executive branch.

Article 361.
Substitute points 3 and 4 of Article 115 of Law No. 12.802of 30 November 1960 for the following:

" It shall be signed by a lawyer in writing that is filed in contentious matters before the Judicial Branch, before the Administrative Court of the Administrative Court, in the customs dispute in matters of more than $1,000.00 (a thousand pesos), as well as also in those in which administrative appeals of revocation, hierarchical or annulment in tax matters are filed, when in this case the amount of the case is greater than $1,000.00 (thousand pesos).

Except for the provisions set out in the preceding paragraph:

A) The writings to be filed before the Courts of
Peace in matters less than a thousand pesos;
(b) Those who appear before the
Court of First Instance in the Litoral and Interior of the Republic, where there are no or no three lawyers at least in the town of the courthouse;
C) Those presented by customs officers in matters
by difference, fraud and smuggling. "

SECOND PART

MISCELLANEOUS PROVISIONS

Article 362.
Extend the debt "Production Capital of Public Bodies" authorized by Article 4 ° of Law No. 12.079, of 11 December 1953, in $ 15:000,000.00 (15 million pesos), nominal value the effective amount of which may be delivered by the Executive Branch to the Oceanographic and Fisheries Service.
The issue shall be governed by the provisions of Article 4 of that Law No. href=" /leyes/ley12079.htm"> 12.079.

Article 363.
Amend article 11 of law number 3,949, dated January 19, 1912, which will be worded as follows:

The resources of the Rural Banks will be composed:

A) The contribution of the partners, the amount of which may vary according to the conditions of each region or those established at the time of the fixing of the quotas.
B) Of the deposits in savings banks or in current account or in the current account, which they make associates or strangers, within the maximun of $20,000.00 (twenty thousand pesos) per depositor.
C) From the discount of the documents of Cartera in the Bank of the Republic with the endorsement of the respective Rural Box.
D) Of the loans and loans special provided by the Rural Credit Section. "

Article 364.
Amend Article 12 of Law 3,949, dated January 19, 1912, which will be read in the following terms:

" They will only grant loans the Rural Banks to their associates and exclusively for production, processing, conservation and sale of rural products.
Their limit will be $60,000.00 (sixty thousand pesos) to each associate and their deadline may be extended to one year with renewable quality.

Up to $10,000.00 (ten thousand pesos) can be provided without guarantee, if the Directive is appropriate. In the case of larger sums, the guarantee will have to be provided to the satisfaction.
The Fund will not be able to charge an interest that exceeds 2% (two percent) a year, on which it has to pay the Rural Credit Section itself. "

Article 365.
The total of the operations arranged by the Mortgage Bank of Uruguay under the regime established in the laws Nos. 8,594, of 23 December 1929 and 11,026, of 9 January 1948 (Public Works) will not be able to absorb more than 6% (six percent) of each authorized issue.
The fixed ceiling must be calculated on the total of each authorized issue with whole independence of the series in which the same could have been split.

Article 366.
The rule in the previous article is applicable to the issue that the Bank is currently placing, according to the authorization granted by law number 12.666, dated December 12, 1959.

Article 367.
Authorize the Mortgage Bank of Uruguay to issue "Obligations for Building Fomen" for the total sum of forty million pesos nominal value ($40:000,000.00) and/or its equivalent in foreign currency.

Article 368.
For this issue of obligations the conditions set out in Articles 2 ° to 10 of Law No. 12.261of 28 December 1955.

Article 369.
The Executive Branch will order the lifting of a General Census of the Republic of the Republic. The aforementioned Census must be renewed for at least every ten years.
It is also authorized to order the realization of other Censuses such as Housing, Agricultural, Industrial, Commercial, Transportation, etc., prior to the The Advisory Board of Statistics and Censuses.
Declared a holiday on the day the Executive Branch establishes for the Censal enumeration of the population.

Article 370.
All inhabitants of the Republic, whatever their nationality or occupation, are required to supply the relevant data to the Census, in the opportunity and ways they are request by the officials responsible for the relief of the same in accordance with the technical standards approved by the Executive Branch, prior report of the Advisory Board of Statistics and Censuses.
Such data, individually considered, will have character of secrets, reserving their knowledge exclusively to the
Likewise, every inhabitant will be obliged to lend his collaboration on the day of the Census, accepting the tasks that he or she will be charged with the purpose of the Census, not being able to renounce them but for reasons
Facultate to the authorities in charge of the realization of the Census to ask for the imposition of fines of $100.00 to $10,000.00, to the people who refuse to lend the due collaboration in the execution of the censuses, or that they say false, adulterated or omitted data without justification. Such fines shall be made effective by the competent judicial authorities, subject to oral and summary judgment. These trials will act in common and will not bear costs.

Article 371.
The Directorate-General for Statistics and Census shall annually formulate the fund investment plan referred to in Article 372 of this law for the conduct of the censuses, subject to the approval of the Executive Branch, after obtaining the opinion of the Advisory Board of Statistics and Censuses.

Article 372.
Create the "Permanent Fund for Census Enforcement" that will have a special account in the Bank of the Republic, at the disposal of the Ministry of Finance. This fund shall be administered by the Ministry of Finance and shall be initially integrated with the consignment for once it assigns this law to that end, as well as for the resources allocated by special laws. The Executive Branch shall report annually to the Parliament on the occasion provided for in Article 215 of the Constitution on the use of the Constitution.

Article 373.
Authorize the Banco de la República Oriental del Uruguay to make loans up to the sum of pesos 30,000,000.00 (thirty million pesos) as a whole to the Periodic Companies.
The term of the loans may not be greater than ten years and the interest rate shall not exceed 6% per year.
Do not govern for the loans authorized by this article, in respect of their amount, the provisions of the Organic Charter of the Bank of the Eastern Republic of Uruguay and the current lines of
amount of each loan, within the total limit of the authorized thirty million, will be determined by the Board of the Bank of the Republic, by four votes.
The Executive Branch, of the funds corresponding to Article 7 (E) (E) of Law 12.670, shall make available to the Bank of the Republic, from the year 1963, including the amount of $10,000,000.00 (ten million pesos) per year for the purposes of this provision.

Article 374.
The Executive Branch, the Departmental Governments, the Autonomous Authorities and the Decentralized Services, in all the tenders or direct purchases they make, will give preference to the goods, products, machinery, equipment and national articles, provided that they do not object to technical reasons, duly substantiated, and that their price does not exceed by more than 40% the offers of similar foreigners.
The same scheme shall apply if only part or parts of the goods, products, machinery, National teams or articles, proposed by the bidders, were manufactured in the country. If this occurs the margin of tolerance in the price will be calculated only on that part or parts.
The protection agreed by this article to the domestic industry is without prejudice to what may result from the surcharges than to the goods, products, machinery and articles would have imposed the Executive Branch, in use of the law granted to it by the law of December 17, 1959.

Article 375.
It is an interpretative title that Article 6 (4) (4) of Law No. 12,482, of December 26, 1957, determines that retired teachers of the Morquio, in 1958, will have the right to reform their retirement cards to include in their basic salaries the allocation that corresponds to them according to the official salaries of the National Council of Primary and Normal Education to 31 October 1957.

Article 376.
Military personnel who have moved into retirement, with a count of more than 35 years and less than 40 years of service, will receive 90% of the increases corresponding to those of their degree in
Those who have computed more than 40 years of services will receive 100% of the increases granted in salaries and compensation to those of their degree in activity.

Article 377.
The years taken into account by the Military in a Retreat as a service, are included in the benefits granted by article 40 of the law N ° 12.801, 30 November 1960.

Article 378.
Replace article 22 of law number 12.761, of 23 August 1960, by the following:

" ARTICLE 22. (Situation of destitution). The extreme of destitution required by article 1 ° of law number 6,874, of 11 February 1919, for any person absolutely invalid and for those who have been 60 years old, must be appreciated with equity and in relationship to the personal situation and the physical misfortune that the recipient of the pension may suffer. "

Article 379.
When the General Inspectors of the Army, Navy, and Air Force must move to a retirement situation in compliance with the provisions of their respective Organic Laws, they will leave their Vacant, but remain in activity, in "off-the-table" situation while performing such charges.

Article 380.
Repeal Articles 14, 15, and 16 of Law No. 12.802, of November 30, 1960, and all other provisions that oppose this law.

Article 381.
Replace article 74 of law number 12.761, of 23 August 1960, by the following:

" ARTICLE 74. The member who has received his Special Retirement Benefit, reenters or has returned to the activity, will be able to make the corresponding supplement effective, provided that he has a minimum income activity of four years, not being able to exceed the maximum amount set in the respective law. "

Article 382.
The services provided by the Telephone Administration of the Usines are included in Article 10 of Law No. 9,940of 2 July 1940. [subhead
The telephone companies working and the former telephone workers who have worked in private telephone service companies, included in the laws of the Industry Pension and Retirement Fund, and Trade, they will have the right to have their services in agreement with the Article 45 of Law No. 11,496of 27 September 1960.

Article 383.
Amend article 69 of law number
12.761, of August 23, 1960, which will be redacted
in the following form:

" ARTICLE 69. The former holders of the national elective office, the former holders of the posts appointed in accordance with the provisions of Articles 236, 174, 307, 314, 208 and 324 of the Constitution of the Republic, Prosecutor of the Court and the former members of the Boards of directors of the bodies referred to in Article 187 of the same, shall be entitled to the change of their office, their passivity or withdrawal, in order to take for the calculation of the basic salary and in relation to the activities of the nature of the measures, the allowances in force and those laid down for the
The cases of physical impossibility will be covered by the regime set out in this article.
Will also be included in this provision the holders of the mentioned posts who retired after the date of its sanction.
The persons entitled to the beneficiaries of this Article shall be entitled to the modification of their passivities in accordance with the rules contained therein. Where they are in the enjoyment of pensions which cannot be added to the law or are replaced by the law, the Fund shall determine the amount of the legal corresponding to the application of this Article and the successors in title may choose the situation which
do not apply to the cases covered by the preceding rules the ceilings laid down in this law. "

Article 384.
The withdrawal of police officers will be graduated at the rate of 1/25 (according to the current pension scheme) of the last budget salary and per year of service. In addition, compensation will be granted, taking into account the years of exclusively police service, as follows:

From 15 to 20 years of police service, 10% of retirement.

From 20 to 25 years of police service, 15% of the
withdrawal.
25 years old police service, 20% of
withdrawal.

Article 385.
The withdrawal will suffer the modifications
that for the degree determine each Budget of Wages, in the following form: the increase corresponding to each grade, will be multiplied by double the number of years you have counted for retirement, and this product will be divided by 75; the result will determine the increase of retirement, which will in no case be greater than 80%, of the increases agreed in each grade.
This new computation will be applied to all police officers who are be retired or retired when this law is enacted.
To address the increases that occur in the application of this disposition, the current montepio will be increased:

A) in 2% to law enforcement officials in activity;
B) by 4% to retired and retired before or within 90 days of this law; and
C) by 3% to those who retire after 90 days and within 5 years of the enactment of this law.

Article 386.
To establish the years of service, they are com-
putted by police personnel since their entry into the Police, into other public and other duly recognized departments. />
Article 387.
Police officers who are injured in acts of the service of the active police function, or on grounds or because of such act, and are forced to withdraw for that reason, have a withdrawal equivalent to the last budget salary plus a 20% bonus if the age of those duties does not exceed 15 years. Where the inuse reaches the requirements of Article 35 of Law No 9,940, the bonus shall be 50% if the age does not exceed 15 years. In both cases if the age is greater than 15 years, the bonus will be increased by 2%, for each subsequent year.
The regime of the preceding paragraph will be applied to the officials of the Fire Police and the direct auxiliary services of Active Police or Fire when the conditions are established.
The benefits set out in the above, shall be transmitted to persons who are entitled to a pension according to the relevant law.
officials referred to in this Article shall always count on the sole effect of the Article 385, 25 years of service.

Article 388.
Officials who, with the quality and in the circumstances provided for in the previous article, die, will generate a pension equal to the last budget salary plus one 20% bonus, if their seniority in those functions does not exceed 15 years. For each subsequent year or fraction such bonus shall be increased by 2%.

Article 389.
Current law enforcement officials who within 90 days of the enactment of this law voluntarily accept the benefits of the withdrawal will move into this situation:

A) with the salary of the immediate higher grade if you have at the time of request 30 or more years of service.

B) with a bonus equal to 75% of the difference in salary with the highest immediate grade, if you have 25 years of completed services.
C) with a bonus equal to 50% of the salary difference with the immediate upper grade, if have 20 years of completed services.

Article 390.
For the promotions of the Officers of the Auxiliary Services that form body and of the Escalafon C -Technical Specialists of the Military Air Force, in the degrees of Alferez to Lieutenant 1 ° For the purposes of determining the respective vacancies, the rule in Article 282 (2) of Law No 10,757of 27 July 1946 shall apply.

Article 391.
The Officers of the Auxiliary Services that form the body and the Escalafon C -Technical Specialists of the Military Air Force in the degrees of Alferez to Lieutenant 1 °, including meet all the legal conditions for the ascent, computed from seniority in the grade, time -double the minimum required for the ascent to the immediate level -higher, they will be promoted, even if with those promotions the amount to be awarded for that system. (Article 276 of Law No. 10,757of 27 July 1946).

Article 392.
The provisions of the preceding articles shall have retroactive effect to the 27th of July 1946 for the Officers in activity to the date of enactment of this law.

The promotions granted as a result of the retroactivity shall be carried out by the system of seniority exclusively. The vacancies shall henceforth be awarded to the promotion systems, in accordance with the general rules of law N ° 10,757of 27 July 1946.
The promotions motivated by the retroactive effect of this rule, shall not determine any kind of economic compensation.

Article 393.
In the Auxiliary Services that form the body and the Escalafon C -Technical Military Air Force Specialists, and in whose respective scales the maximum degree is Lieutenant Colonel or higher grade, the Captains which together with all the conditions for the ascent, computed from antiquity in the grade, double time of the minimum required for such a degree of Greater, will be promoted even if with those promotions the amount to be awarded by that system. (Article 276 of Law No. 10,757of 27 July 1946).

Article 394.
Officers promoted by the provisions of this law do not leave vacancies in the degree to which they are promoted.

Article 395.
For the Officers of the Auxiliary Services that form the Corps and the C-Technician-Technical Military Air Force Specialists, the minimum amount of time taken into account in each grade is the one established by law N ° 12,185, of 15 February 1955.

Article 396.
Modify Article 181 of Law N ° 10.757 as follows:

Directorate of Tyre and Physical Education Lieutenant Colonel 3
Military Bands Staff
Major 2

Article 397.
In the Auxiliary Services that form Corps and Escalafon C -Technical Military Air Force Specialists, for the purpose of producing vacancies, every three years, will go to administrative retreat mandatory, the Senior Officer or Chief, oldest in the maximum degree of their respective escalations.
Article 398.
The promotions and retroactivity to be granted by this law shall not affect situations determined by pre-existing jurisdictional or administrative acts.

Article 399.
The Officers of the Auxiliary Services and the Escalaran C -Technical Military Air Force Specialists, will provide the professional, technical, teaching or administrative services of their a specialty of agreement with the position they occupy and without applying the provisions of article 214 of the law number 10,757.

Article 400.
The provisions of Articles 307, 308 and 309 of Law No. 10,757of 27 July 1946, as soon as they are opposed to the provisions of the present law.

Item 401.
The 2nd. Section "Information and Library" of the 1st. Technical Division of the Ministry of National Defense (Article 15 of the Military Organic Law No. 10,757, dated July 27, 1946), it will be called the 2nd. Section "Library" and will have the tasks that the Military Organic Law establishes for the Library.

The "Information" section will depend directly on the Ministry and will be in charge of a Senior State Diplomat.

Article 402.
As of the enactment of this law, the Corrective School of Misfits will be called the Educational Colony of Work and will be primarily intended for recovery, social of prisoners sentenced to serve prison sentences.

Article 403.
The Executive Branch, when required by the service, may authorize the Directorate-General of the National Institute of Labor and Services to commit internal administrative tasks for officials with inspection posts from the Agency.

Article 404.
The protocol of the public scribes and the offices authorized to carry it, will be structured in the form established by the Supreme Court of Justice.
The Supreme Court of Justice In addition, the regulations shall determine the number of sheets or booklets to be delivered to each scribe or office, the opportunity for the deliveries and the number of sheets or notebooks to be presented for the visit at the request of the entry.

Article 405.
Authorize the Directorate General of the Criminal Institutes to contract with the Banco de la República Oriental del Uruguay a loan with a loan guarantee (rural and industrial), destined for the purchase of machinery for the agricultural and industrial activities carried out by this Directorate.

Article 406.
The formalities provided for in Article 318 of the Constitution for the proper instruction of the matter must be completed within 90 days of the following form:

(a) in the petitions and in the appeals of revocation, as of the date on which the petition was filed or filed:

b) in the hierarchical or cancellation resources, from the 210 days of the date on which they filed the resources, or from, the date on which the express decision was notified by resolving the revocation appeal.

From the expiration of the 90-day deadline set for the proper instruction of the matter, it shall run, the period of one hundred and twenty, days for the respective administrative authority to dictate resolution.

Article 407.
The hiring of foreign nationals by state agencies, for a period of no more than six months, is exempt from any retirement contribution. When the hiring exceeds that period, the retirement contributions will be paid, starting with the fulfillment of the same.

Article 408.
Substitute Article 2 (2) (2) of Law No. 10.491, of June 13, 1944, by the following:
" The Honorary Commission shall, with the approval of the Ministry of Public Instruction and Social Welfare the tirage of each volume of the Artigas Archive and the number of copies that will be distributed free of charge, among the cultural institutes and teachers ".

Article 409.
Modify the integration of the Honorary Commission in charge of the Directorate and publication of the Artigas Archive, provided for in article 3 of the law number 10.491, dated June 13, 1944, which will be integrated with the Directors of the National Historical Museum of the National Archives and National Library. The headlines will be supplied in the form established by the law cited.

Article 410.
(Affecting surcharges). The production of the surcharges referred to in Article 2 (B) of Law N ° 12.670of 17 December 1959 shall be distributed as follows:

a) One hundred million pesos ($100:000,000.00), to the Fund created by the article 7 ° of the specified law; and
b) The surplus of this sum will be allocated for the stabilization of the price of the ticket of the collective transport.

This distribution will be governed only by the year 1962.
Authorize the Executive Branch to advance monthly, as of the date of this law, the sums necessary for the operation of the collective transport of passengers of the Department of Montevideo, in a timely manner, with the funds provided for in point (b) of this Article.

Article 411.
Erijé a monument to General Juan Antonio Lavalleja in the center of the Plaza de los Thirty-Three Orientales of the city of Montevideo.

Article 412.
Erijase a monument to General Manuel Oribe in the center of the predium located at the intersection of the streets Arenal Grande, Brandzen and Avenida 18 de Julio of the city of Montevideo, declaring utility of the required expropriations to the effect (register 14,753).

Article 413.
Public utility declares the expropriation of the field occupied by the Aero Club of Florida expanded by the fraction of land advised by the Ministry of National Defense, whose rolls are In the General Directorate of the Catastro on 8 May 1961, they set out at the General Directorate of Catastro No 2.550.

Article 414.
Public utility declare expropriation:

(a) Of the buildings indicated in the preceding article.
b) Of the property in the street ltuzaingo N ° 1255 corresponding to the N ° 235 of the old numbering of the city of Montevideo, padrón 4304, where Julio Herrera and Reissig will create the much of his works.

c) Of the property lindera with the building of the Church
Matrix of Montevideo, registered with the No. 4249, with opposite to the street Sarandi and whose doors are indicated with the Nos. 531 and 535.

d) From the house of Antonio Pérez de Agraciada N ° 2752, padrón 54627, in which the capitulation of Montevideo was signed.

e) From the house where José Enrique Rodo was born, Calle Thirty y Tres N ° 1287/89, padrón 4196.

f) From the house located in Cerrito de la Victoria that belonged to the Governor of Montevideo, Joaquín Javier de Viana, Calle Atahona 3922, padrón 59.746.

g) From the house where Eduardo Fabini was born, located in the town of Solís de Mataeye, streets José P. Varela and Eduardo Fabini, rolls 158, 159 and 160.

h) From the house that belonged to Raul Montero Bustamante, located in the street, Tabare N ° 2416, padrón
26.337.

i) From the house in which Bishop Jacinto Vera died in Sugar Bread.

j) Of the buildings registered with the numbers 280, 291, 292 and 293 of the 2nd. Section of the city of Salto, for Public School and Dependencies of the Council of Primary and Normal Teaching.

k) Del predio located on the 25th of May 420 padron No. 3,059 to regularize the plant of the buildings of the National Historical Museum.

Of the buildings that will be destined for expansion of the building of the Ministry of Foreign Affairs located in the 6th Judicial Section of the Department of Montevideo: padrón N ° 7,382; padrón N ° 7,383; padrón N ° 7,384, all of them with Colonia street facing in addition to the empadonado with the N ° 7,381 to the street Cureneim.

Article 415.
Replace article 3 ° of law number 11,625, dated November 16, 1950, by the following:

" ARTICLE 3 The Board of the Bank of the Republic, with the assent of four of its components, may extend the limits of the credits to a single firm that determines the Organic Charter, when there is sufficient real guarantee and interest for the development of domestic industries, up to the limit of 3 million pesos ($3,000,000.00), provided that the credit does not exceed 25 or/or the effective capital of the firm. "

Article 416.
Agricultural Cooperatives that industrialize agricultural products may make use of the credit referred to in the preceding article, and must accompany the respective application with a certificate issued by the Ministry of Livestock and Agriculture stating: the health and conservation status of the products produced.

Article 417.
The Bank of the Republic may also grant individual loans to agricultural cooperative partners with a guarantee of products from their industrial property. The institution must be responsible in each case for the maintenance and preservation of the respective guarantee.

Article 418.
The Bank of the Republic may take all measures to ensure the maintenance and marketing of the products concerned for the guarantee of loans granted in accordance with the to the articles you have before.

Article 419.
The Executive Branch will forward all its messages and bills to the General Assembly in duplicate.

Article 420.
Commune, etc.


Chamber of Sessions of the House of Representatives, in Montevideo, on November 24, 1961.

DEVOUT PIVEL

President

G.Collazo Moratoria

Secretary

    MINISTRY OF FINANCE.
       MINISTRY OF THE INTERIOR.
       MINISTRY OF EXTERNAL RELATIONS.
          MINISTRY OF NATIONAL DEFENSE.
         MINISTRY OF PUBLIC WORKS.
        MINISTRY OF PUBLIC HEALTH.
          MINISTRY OF ANIMAL HUSBANDRY AND AGRICULTURE.
            MINISTRY OF INDUSTRIES AND LABOUR.
             MINISTRY OF PUBLIC EDUCATION AND SOCIAL SECURITY.

Montevideo, December 7, 1961.

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

By the Council:

HARRISON

JUAN EDUARDO AZZINI

NICOLAS STORACE ARROSA

SAUL PEREZ HOUSES

MODEST REBOLLO

RAFAEL TOGNOLA

APARICIO MENDEZ

CARLOS V. PUIG

ANGEL M. GIANOLA

EDUARDO A. PONS

Manuel Sanchez Morales

Secretary

Montevideo, April 1998. Legislative Power.