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Economic Reactivation. Instrumentation.

Original Language Title: Reactivacion Economica. Instrumentacion.

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Legislative Power/ Eastern Republic of Uruguay
Published D.O. 19 set/002-NAº 26096

Law No. 17,555

REACTIVE LAW "N" S "TO" MICA

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

DECREE:


ArtAculo 1Aº. (Reduction of contributions to private works).-The owners of the private works of the construction sector that build on the basis of the horizontal property regime or with declaration In the case of Turkmen or national interest, initiated before 31 December 2003 or which are suspended at the date of the enactment of this law, they shall be resumed before 31 December 2003, and shall be paid in respect of the Construct envisaged in the Decree-Law No. 14,411, dated 7 August 1975, a 50% (fifty percent) unified contribution to the unified contribution. This benefit will also be achieved in buildings owned by housing cooperatives.

New dwellings which are built outside the horizontal property scheme, under the conditions set out in the preceding paragraph, shall be paid in respect of the Unified Transport of the Construction of an Arise which shall not exceed 62% (60% and Two percent).

The benefit provided for in the above points will govern the contributions that are due to the validity of this law until 31 December 2005.

ArtAculo 2Aº. (Exoneration of Value Added Tax).-Exonase of Value Added Tax to the interests of the loans for the first time or promise of alienation of horizontal ownership units, granted by the financial intermediary institutions included in the Decree-Law No. 15.322, dated 17 September 1982.

This provision will govern for loans granted within 12 months of the date of entry into force of this law.

The exoneration shall be maintained in the event that there are novations of debts originating in the past that have been the object of the benefit established in this provision.

ArtAculo 3Aº. (Exoneration of the Tax on Heritage Transmissions).-The Executive Branch shall grant a certificate of credit for the amount resulting from the Tax on the Inheritance Transmissions set in the Decree-Law No. 14,411, of August 7, 1975) and only to be admitted to compensate contributions of the Social Protection Bank for construction.

The benefit will be applied to the first service or pledge of alienation that is granted before December 31, 2003, empowering the Executive Branch to extend that period.

ArtAculo 4Aº. (Refinancing of fines and surcharges of personal contributions).-Taxpayers who, as of June 30, 2002, are debtors of personal contributions by dependents to the Bank of Previsiación Social, you can cancel your debts in the following way:

A) the amount of the original obligation will be cancelled in accordance with the modalities in force in this respect at the Bank of Previsiân Social;

B) in replacement of fines and surcharges, you should pay the return that the amount referred to in the previous literal would have generated between the date of the original obligation and the date of the convention. For such purposes, the original obligation shall be converted into readjustable units of the month in which it was payable and on this basis the maximum return on the Contingency Savings Fund Management Market shall apply;

C) the sum deducted as set in the preceding literal may be cancelled according to the mechanisms arranged in the Third indent of the article 5Aº of this law.

ArtAculo 5Aº.-Crate a fee for payment facilities for the taxes collected by the Banco de Previsiones Social, due on 30 June 2002, excluding personal contributions by dependents in the The terms set out in the preceding article.

For the purposes of granting these facilities, the amount of the original debt in readjustable units will be taken at the time the obligation was generated, adding an interest rate equal to that of the maximum return on the market of Management of Social Savings Funds, until the date of conclusion of the agreement.

The resulting amount will be payable in up to 72 monthly installments calculated in readjustable units, plus 2% (two percent) year-on-year, up to the total obligation of the obligation, with an initial grace period of 6 months counted from the signature of the refinancing agreement.

ArtAculo 6Aº.-Non-dependent workers who regulate their situation under this law will be registered with their services and allocations for the declared periods and amounts, once the agreed obligations have been totally cancelled, provided that the taxpayer is registered with the Bank of Social Concern at the date of promulgation of this law.

ArtAculo 7Aº.-In the case of the Unified Export of the Construction ( Decree-Law No. 14,411, of 7 August 1975), who are covered by the plan of facilities referred to in this law, should liquidate and pay cash, at the time of subscription of the respective agreement, the charges wages included in the loan for which the payment period was due.

ArtAculo 8Aº.-The agreements entered into under the terms of the facilities provided for by the articles 4Aº and 5Aº of this law, shall lapse due to the non-payment of three instalments of the financing plan or the lack of three months of its current obligations.

In the cases referred to in the preceding paragraph, the balance of the original agreed debt will be required, with more than the surcharges corresponding to the until its effective cancellation.

Facultse to the Executive Branch to admit the rehabilitation of the payment facilities referred to in this article.

ArtAculo 9Aº.-Fase a 90 dAas term from the current law to protect the facilities provided in the preceding rules.

ArtAculo 10.-Declare that the fees generated by the action of the professionals who are dependent on the Bank of Social Concern, whatever the nature of the judgment in which they intervene, (a) to the body, which should regulate with general character the purpose to give to them, including the eventual total or partial waiver of such fees.

ArtAculo 11. (RA©gimen de facilites).-Facultito al Poder Executive a grant to taxable persons of the taxes collected by the Directorate General Impositivo, a special treatment of facilities by the tax obligations due, in respect of which the payment period is before 6 August 2002, subject to the conditions laid down in the following

.

ArtAculo 12. (Required obligations).-For the purposes of this facility, the tax obligations shall be divided into:

A) Debts for tributes.

B) Debts for fines and surcharges.

ArtAculo 13. (Remiiân).-The Executive Branch may have the total or partial remitting of the default debts of literal B). Such remitting may not exceed the difference between the amount of the penalties calculated according to the general rule and the amount that would result from applying to the expired taxes the consumer price index between the month of maturity of the obligation and the subscription of the respective convention.

The Executive Branch will be empowered to establish, within the limit referred to in the previous paragraph, differential rates of reference for the various groups of taxable persons, considering their tax conduct and the annual amount of their revenue.

ArtAculo 14. (Procedure).-The amount of the debt for taxes, and the amount of the part of fines and surcharges that are not subject to reference, as set out in the previous article, will be converted to Units Indexed (UI) to the date of the signing of the agreement and will be paid in these units for up to thirty-six months, does not generate in such case the interest of financing referred to the first indent of the ArtAculo 15. (Conventions in force).-Those who have existing conventions, may choose to maintain or benefit from them in the form and conditions established by the regulation. The change of rule in no case will give rise to the return of the overpaid.

16. (Expiration).-The non-payment of three consecutive quotas or current obligations will determine that the convention will be without full effect. In such a case the whole of the original due shall be required.

ArtAculo 17. (Judicial actions).-Judicial actions for the collection of the obligations referred to in articles 11 and 12, which have been initiated against the taxable persons In the meantime, in the meantime, the provisions of this law shall be suspended pending the validity of the agreement concluded, while the precautionary measures in force shall remain in force without prejudice to the provisions of this law. reinscriptions that correspond.

ArtAculo 18. (Single window for investors).-The Executive Branch should be able to establish mechanisms that simplify the processing of investment proposals submitted by the private sector, including the creation of a single body that acts as the coordinator of the consultations and of the committees that must comply with any office of the State, facilitating the inter-agency collaboration and the abbreviation of the time limits and procedures.

ArtAculo 19. (Initiative).-Facultate to the State, the Autónomos Autónomos, the Decentralized Services and the Departmental Governments to receive initiatives regarding activities that may be executed directly by the bodies referred to or to be granted in accordance with the constitutional and legal norms in force, either on the impulse of part or through the invitation of office.

To this effect, the regulation will establish the conditions and requirements to be met by the Administration and the individuals in relation to the presentation of initiatives and grant of concessions or other mechanisms under the said Rule.

The procedure and rights of the promoters of the initiative will be adjusted to the following bases:

A) in the presentation stage of the initiative, the promoter will take the risks of its elaboration and not perceive it some. The Administration will have a maximum of 90 days to examine it and as long as it does not accept it, all information regarding the initiative will be confidential;

B) in case the initiative is accepted by the Administration, it will raise the confidentiality and require the studies of feasibility, which will be carried out by the promoter in charge and controlled in its quality, cost and completeness by the same Administration. In the event that the promoter does not carry out the feasibility studies for any reason, the Administration may do so by sA or hire them according to the appropriate contract procedures, losing all right to receive consideration or benefit;

C) fulfilled this stage to the satisfaction of the Administration, which will have a maximum time of 120 days, counted from the conformity provided to the feasibility studies, to convene a public hearing, to call for tender or to promote the competitive procedure to be determined for reasons of good administration. If it fails to do so, the promoter of the initiative will keep all rights to it for a two-year period;

D) the competitive procedure and the respective contract may be awarded by public auction, when the project generated by the initiative has a precise and concrete object that allows to determine and standardize, in advance, the basic and essential requirements that should be accredited and fulfilled by all potential bidders;

E) adopted by the Administration the decision to submit the initiative to any of the competitive procedures the initiative will be transferred in full to the Administration;

F) if the promoter will be presented to the competitive procedure only or integrated into a consortium or partnership, it will have a unique compensation for the right to benefit from a percentage of not less than 5% (five per cent) and not more than 20% (20%) of the value offered, which should be specified in the specification in accordance with the complexity of the initiative. The promoter of the initiative should also not pay the documents of the relevant competitive procedure. If the sponsor's offer, considering the respective benefit, is not a winner, the sponsor may request that an offer improvement process be promoted within a time limit that does not exceed the original term that has been granted to the sponsor. expected competitive procedure;

G) if the promoter does not submit to the competitive procedure, it will have the right to recover the compensation for the only time equivalent to the cost effectively incurred and checked at the previous stage, in accordance with the criteria and the most to be established by the regulation. The compensation referred to above shall be paid by the successful tenderer in the form set out in the specification.

ArtAculo 20.-In the event that the initiative refers to a good or service with a tourist destination, the presentation of it will be performed before the Ministry of Tourism or the Departmental Government corresponds. The recipient must follow the procedure provided for in Article 19 of this Law, in conjunction with the body or institution that owns the property.

ArtAculo 21. (Carrasco International Airport).-Autorazase to the Executive Branch to contract directly with the National Corporation for Development, in the area of its tasks established in the artAculo 11 de la Law No. 15,785of 4 December 1985, for the purpose of constituting an open company (Article 247 of the Law No. 16.060, dated September 4, 1989) that will have the purpose of performing the administration, operation and operation, construction and maintenance of the International Airport of Carrasco " Gral. Cesa L. Berisso ", in respect of airport and non-airport activities, including commercial activities –comprising the tax free shops (tax free shops) – and services that complement such airport activity, within a period not exceeding 30 (30) years.

It is expressly excluded from this authorization the land services that are provided to the aircraft and all the security services, in particular those relating to the controls, customs, migration, meteorological, fire, health and polypolica in airport activity.

ArtAculo 22.-The society of the National Development Corporation may be able to auction its shares, which should be nominative, on the Stock Exchange, in the set in the Law No. 16,749of May 30, 1996, and regulatory standards.

ArtAculo 23. (Puerto Libre).-DeclAs applicable to " Gral Carrasco International Airport. Ces-reo L. Berisso ', as appropriate, the free-port regime set out in Articles 2Aº and 3Aº of the Law No. 16.246, of 8 April 1992, and the regulations must be established to establish the respective territorial limits.

ArtAculo 24.-Declare the commercial exploitation of the International Airport " Lieutenant 2do. Mario Walter Parallada " of Santa Bernardina, department of Durazno, as terminal of loads and deposit of the same, according to the provisions in the articles 2Aº and 3Aº of the Law No. 16.246, of 8 April 1992, and the regulations must be established to establish the respective territorial limits.

To use the procedure provided for in Articles 21, 22 and 23 of this law or any other legally applicable to the Executive Branch to use for its award.

ArtAculo 25.-Commercial companies with respect to which a State entity, including Entes Autónomos, Services Decentralized or Departmental Governments or any public The State, which is a holder of shares, is a holder of shares, regardless of the percentage of shares within the social capital, must be registered in the Central Bank of Uruguay's Registry of Securities, in accordance with the provisions of the artAculo 3Aº y 4Aº de la Law No. 16,749, dated May 30, 1996.

The accounting information provided to that Registry shall be subject to the same advertising conditions and external audit requirements as are required of securities issuers.

ArtAculo 26.-State or para-state bodies referred to in the previous article should have the full publication of the audited statements in the Official Journal and should have their inclusion in their respective web pages on the Internet if they are in operational conditions. In both cases, a note should be included which should refer to the percentage of the social capital belonging to the respective state or parastatal state. The Court of Auditors shall monitor compliance with the provisions of this Article, taking account of the General Assembly.

ArtAculo 27.-If the state or parastatal entities referred to in Article 25 of this law are holders of shares or holders of shares in legal persons incorporated abroad, which do not act in the country through branch, subsidiary, agency, establishment or permanent representation, should submit to the Executive Branch, with the prior opinion of the Court of Auditors, the accounting statements and reports of the union of the Foreign legal person, certified, translated and legalized in the country of origin, with independent auditor reports and the address of the state or parastatal body within 120 days of the closure of the financial year of the foreign legal person, without prejudice to the application of the provisions of article 26 of this law.

ArtAculo 28. (megaconcession).-Autorazase to the National Corporation for the Development to cede totally the contract of concession or to alienate, to companies located in the paAs, or to international agencies of credit of which the Republic is part, Up to 100% (one hundred percent) of the equity capital of the company, formed by aquilla to act as a concessionaire of the so-called "Megaconcession", according to the Contract Agreement signed with the Ministry of Transport and Public Works on 5 October 2001, approved by the Executive Branch on 20 December 2001, in the the conditions set out in the following items.

ArtAculo 29.-In the case of the granting of the concession to another signature, it is necessary:

A) the prior consent of the grantor, which can only be given if the new dealer offers security and guarantees lower than those required in public works concessions awarded by the Executive to private persons through the Ministry of Transport and Public Works;

B) the concessionaire should be a company whose actions will be nominative and whose only object will be the construction, maintenance, exploitation, and administration of the concession;

C) the termination of the concession or the equity capital transfer will not enable the modification of the assumed obligations in the concession contract concluded with the exception of the provisions of the literal (a) in the field of securities and guarantees;

D) the transferee should assume the debts to the date of the cessation by the transferor –company formed by the National Corporate for Development – for the fulfillment of the objectives of the Contract mentioned in article 28.

ArtAculo 30.-In the case of the sale of shares of the company, it would be concessionary the regulation that will dictate the Executive Branch in agreement with the Ministries of Economic and Finance and Transport and Works The public will set the terms, deadlines and other conditions in which it will take place through public offering, in the terms set by the Law No. 16,749of May 30, 1996, and regulatory standards.

ArtAculo 31.-Compliance with the established requirements will be permanently verified by the Internal Audit Office or by the Ministry of Transport and Public Works.

Without prejudice to the provisions of the previous paragraph, the Executive Branch will refer to the General Assembly on a quarterly basis and to both CA and during the recess to the Permanent Commission, a detailed report on compliance with all the requirements set out in Articles 29 and 30 of this Law, with its express opinion on the manner in which the concession is complied with and how the corresponding controls are exercised.

ArtAculo 32.-The product of the sale or sale authorized in item 28 will be affected and will be allocated by the National Development Corporation to invest in projects of Infrastructure of the Ministry of Transport and Public Works, for which it will be available.

ArtAculo 33.-The intervention of the Ministry of Transport and Public Works, after the termination of the concession contract or the transfer of the equity capital of the aforementioned company In article 28, it will be the one that corresponds to the grantor, according to the regulations of the matter and the contract of concession.

ArtAculo 34. (Concesión de depósitos de arenas negras).-The National Corporation for Development will constitute an Open Society (article 247 of the Law No. 16.060, dated September 4, 1989) prior to the authorization and the contract to be performed with the Executive Branch (article 11 of the Law No. 15,785, of 4 December 1985) that will have as its object the prospecting, exploration and exploitation of the deposits of black sands that can be developed in the area of Minera Reserve established in the Decree 183/002 of 23 May 2002, for a period of up to 29 (twenty-nine) years.

The regulation will establish the form of constitution of the society concerned, the conditions that must be met by its members and the other aspects that correspond to it.

ArtAculo 35.-The company only referred to the previous article, which to the effect constitutes the National Development Corporation may auction its shares on the Stock Exchange, in the set in the Law No. 16,749of May 30, 1996, and regulatory standards.

ArtAculo 36. (Declaration of national intering of tourist areas).-Declare national interest, as provided by the ordinal 9Aº) of , the following tourist areas:

A) Costa on the Atlantic Ocean, from the resort La Coronilla to the resort Punta del Diablo, department of Rocha, Within a thirty-mile strip from the mentioned coast, including the area of the Santa Teresa Park.

B) Area adjacent to the Central Hydropower Plant (Palmar), Soriano department.

C) Bonete Rincon Zone adjacent to the "Dr. Gabriel Terra" Hydroelectric Central in the department of TacuarembA³.

D) Cue ± apirAº Dam in the department of Rivera.

E) BartolomA© Hidalgo Park " in the Soriano department.

F) Area adjacent to Baygorria Hydropower Central in the Durazno and RAo Negro departments.

ArtAculo 37.-For the exploitation of the declared tourist areas of national interest in the preceding article, the Ministry of Tourism is committed to the corresponding calls to expressions of interest and calls to tender, as well as the definition of the procedures to be followed until the award or declaration of desert in his case, with approval of the Executive Branch.

ArtAculo 38. (Project ItacuruzAº).-The expropriation of the prediums necessary for the construction of the works that are identified in the ItacuruzAº Project, linked to the Convents in the department of Cerro Largo.

ArtAculo 39. (Competition on sunken vessels).-The same powers granted to the National Ports Administration, within the jurisdiction of its jurisdiction, were granted to the National Administration of Ports. from the Law No. 16.320, from November 1992, to the National Directorate of Hydrography of the Ministry of Transport and Public Works.

ArtAculo 40. Settlement, audit, and collection of the pecuniary taxes and benefits provided by the article 1Aº of the Law No 13,602of 28 July 1967; by the number 1Aº) literal A) of Article 17 of the Decree-Law No. 15,605of 27 July 1984; by Article 458 of the Law No 16.226,29 October 1991, and Article 14 of the Law No. 16.082, of 18 October 1989, shall be made by the respective attributearies of the respective tribute or loan.

The payment of the taxes and benefits will be effective in the terms and conditions established by the Executive Branch.

ArtAculo 41.-The non-payment of the pecuniary loan provided by the article 1Aº of the Law No. 13,602, of 28 July 1967, in the appropriate opportunity, will determine the application of the fine and surcharges for arrears arranged by the ArtAculo 42.-The Uruguayan Secretariat of the Wool (SUL) will have executive action for the collection of the pecuniary loan fixed in the article 1Aº of the Law No. 13,602, of July 28, 1967, more fines and surcharges for arrears. The testimony of resolution of the executive board of the SUL, which should specify the name of the debtor, the indication of the concept, the amount and the maturity of the debt with express reference to the information of the National Customs address on which the determination is based.

ArtAculo 43. (Export mitts).-The Ministry of Economic Affairs and Finance will assume all the tasks that are available to the public authorities in terms of export credits, according to provided by the Laws NAº 13.268, dated July 9, 1964, NAº 13,695, dated October 24, 1968, and NAº 16.492of 2 June 1994, concordant and complementary. Without prejudice to the general provisions, the Ministry shall be responsible for the administration, recognition and control of the credit, which shall issue the respective certificates, as of the date set by the regulation, It also has the authority to determine the form and conditions of transmission of such subjects.

The Ministry of Economic Affairs and Finance may delegate the privileges expressed in a body or implementing units that are dependent on it.

ArtAculo 44.-For the purposes of determining the cuantAa and the provenance of the loans, the entities benefiting from the pecuniary taxes and benefits referred to in the article 40 of This law will provide its technical collaboration under the conditions established by the Executive Branch.

The Ministry of Economic Affairs and Finance will not be effective in issuing certificates of credit to beneficiaries who do not meet the dAa in the payments referred to in this law's article 40 , according to the Ministry of Finance. communication made by the respective creditor bodies in the manner determined by the regulation.

ArtAculo 45.-The CapAcapes V and article 44 and in the recognition of non-existent credits.

ArtAculo 46.-Suspend the literal A) in the article 421 of the Law No. 13,892, dated October 19, 1970, in the wording given by article 319 of the Law No. 15,809of 8 April 1986, which shall be worded as follows:

" A) A 1% (1 percent) tax on the FOB value declared in beef exports of bovine, ovine, suine, equine, poultry and game animals, in all their forms, except preserved ".

ArtAculo 47.-The Executive Branch will determine the entry into force of the items 40 to 46 of this law.

ArtAculo 48. (Merchant Marine Personnel).-The employer's contributions to the social security agencies corresponding to the personnel of the National Merchant Navy will be governed by the Table of values set out in Article 1Aº of Decree 402/993 of 9 September 1993.

ArtAculo 49. (Concesiân de programas de works pónicblas).-Autorazase al Poder Executive por intermission of the Ministry of Transport and Public Works, to conclude agreements with the departmental governments for the realization of programs of public works under the rule of concession, by public or private initiative, within the framework of the provisions of this law.

The corresponding works will be contracted according to what is foreseen in the Decree-Law No. 15,637of 28 September 1984, Article 522 of the Law No. 16,736, of 5 January 1996, and national and municipal provisions in force in the matter and as applicable by the General Conditions for the Construction of Public Works, Specifications of the Directorate National of Viality for the Construction of Bridges and Roads and Pliego of the National Directorate of Architecture of the Ministry of Transport and Public Works.

ArtAculo 50.-They are eligibility requirements for a public work to be promoted by the rule that regulates this law:

A) That the Municipal Intrend determines its utility and priority.

B) That at least one person is interested in being a dealer in the public works.

ArtAculo 51.-The contracting of the concession and the selection of the concessionaire will be carried out by a competitive procedure, respecting the principles of concurrency, equality and publicity. If any of the companies incorporated or in formation are present, integrated by neighbors or owners of the companies according to the article 54, it will have the right to adjudicate in spite of not being the most convenient of the call, if it matches the best offer, within a time limit that will not exceed half of the original submission.

ArtAculo 52.-The call and the concession contract will set the object, the term of the concession, the amount of the monthly payment fee to be collected by the dealer, the required guarantees, the corresponding technical specifications and any other element that contributes to the best performance of the contract.

Entrust the Ministry of Transport and Public Works with the design of the special contract procedures to be used in the framework of this law, after favourable opinion of the Court of Auditors of the Republic.

ArtAculo 53.-The monthly amount of each re-payment fee to the dealership will be prorated among the property owners against spaces in the public domain that benefit from the works, in Proportional form to the meters of front according to what is established by the regulation.

The owner will have to pay the corresponding fee and the Departmental Governments are entitled to deduct or add in whole or in part the amount of the contribution of the real estate contribution.

ArtAculo 54.-In the call to stakeholders, it may be necessary to present registered companies in the National Register of Companies or in the corresponding Municipal Intrend record.

Except for the requirement above to legally constituted or in formation companies, whose capital is integrated at least 60% (60%) by residents of the area or by owners of buildings with a view to the the public domain to which the works are projected. Prior to the conclusion of the concession contracts, if it were a company in formation, then you will have to complete the limit of your constitution.

The participation of the small company will be facilitated by adapting the size of the works to be carried out.

ArtAculo 55.-Autorazase to the Executive Branch to constitute a fund with the object of granting endorsement or bail for the obligations arising from this operative in the Interior of the Republic.

ArtAculo 56.-The Ministry of Transport and Public Works and the corresponding Departmental Governments may be able to put the concessionary companies in the position, under the conditions set out in the the call, the elements of the technical character, projects, works and equipment necessary for the realization of the work.

ArtAculo 57. (Rural set with turastic activities).-Agri-gase to article 10 of Law No. 15,852, of 24 December 1986, the following point:

" When in a rural establishment there are also Turkmen activities of any nature, the contribution is (a) to be carried out in accordance with the rules applicable to rural enterprises, as long as agricultural exploitation predominates. "

ArtAculo 58. (Application for Application).-Please refer to the Application Commission created by Law No. 16,906, of January 7, 1998, to carry out an analysis of the pre-qualification or eligibility of the projects to be submitted to their consideration, according to the guidelines determined by the Executive Branch. This instance will be presubmitted to the project feasibility evaluation process.

The pre-qualification or eligibility will be determined by consensus between the delegate of the Commission that acts as representation of the Ministry to which the project corresponds and that of the Ministry of Economic and Finance, within a maximum period of 10 dAs.

If consensus is not reached, there will be a positive opinion.

ArtAculo 59.-From the validity of this law the Application Commission created by the Law No. 16,906of 7 January 1998, will be integrated, in addition, with a member with a voice and vote in representation of the Ministry of Tourism, which will be subject to the rules established for the rest of the members of the aforementioned Body.

ArtAculo 60.-Agre to the first paragraph of article 167 of the Law No. 16,713, dated 3 September 1995, the following number:

" 4) The cost of using the collective transport of passengers in the working days when their effective payment is assumed by the employer ".

ArtAculo 61.-It is mandatory for all property owners who do not connect to the sanitation service networks, the payment of a fee, the fixed charge of which will be required from the realization of that connection.

Who by the date of promulgation of this law will have access to the network of sanitation services, will have a period of two years to count from that date to realize it. Those who are able to access the reference connection in the future will have two years to connect. In both cases, after the respective deadline has not been verified, a fine of between 20 (twenty) and 200 (two hundred) UR (resettable units) can be imposed, in accordance with what is established by the regulation.

The payment obligations provided for in this article do not include sanitation services whose rates are higher than those of the State Health Works Administration (OSE).

OSE will determine with the authorization of the Executive Branch, the rate mentioned in the first paragraph of this article, taking into account the costs of investment, maintenance and administration, which may be assigned to new works that make such a body or the concessionary undertakings.

OSE shall be exonerated in whole or in part from the payment obligation of the sanitation fee to the owners reached by this provision in function of their contributory capacities.

In the current concessions the fixed charge does not integrate the rights of the concessionaire.

ArtAculo 62.-Facultate to the Executive Branch to include in the concept of export of services, for the purposes of the Value Added Tax, to the services provided by hotels, related to the lodging to non-residents. This exemption will benefit the hotels registered with the Ministry of Tourism.

During the period in which that faculty is exercised, the tax on taxes created by literals A) and B) of article 146 of the Law No. 13,637of 21 December 1967, will be increased by up to 7.5% (seven with fifty percentage points) for the production of such an increase to General Rentas.

ArtAculo 63.-GrA ¡ vase with a tax of up to 5.5% (five with fifty percentage points) the cost of the river passages, which will be charged to the purchaser of the passage, being agents of collection of the carriers.

Your Arise will be set by the Executive Branch, which will establish the relevant collection rules.

The result of the tribute will be directly deposited in a special account, to accredit, in foreign currency, in the Banco de la Reparecto Oriental del Uruguay.

With the funds raised the "Tourism Promotion Fund of Uruguay Abroad", the one that will be administered and arranged by the Ministry of Tourism, which will allocate it exclusively to the tourism promotion of Uruguay in the outside. In no case will the funds be used in any kind of personal remuneration.

ArtAculo 64.-Comet al Poder Executive, through the Ministry of Industry, Energaa and MinerAa, the development of a Plan of Mining Explociation in order to boost production and marketing of gems, precious and semi-precious stones in the Artigas department.

This Ministry will correspond to the coordination of the actions of the various agencies, in order to unify and simplify the development and implementation of the aforementioned Plan, in all its aspects.

ArtAculo 65.-AutorAzase to the National Corporation for Development to constitute a society that will tend to intervene in the marketing of the production of the extractive activity of gems, precious and semi-precious stones.

The Executive Branch will regulate the form of the constitution of the society concerned, the conditions that must be met by its members, which will be primarily the producers and the other aspects that correspond to them.

ArtAculo 66.-Facultate to the Executive Branch, with the advice of the competent bodies in the field, to fix mA prices for the services provided by the maritime agencies National legal or legal provisions, in cases where the lack of competition affects the costs of foreign trade in the country.

ArtAculo 67.-Commercial companies and single-person companies that have a negative net balance resulting from exchange differences, originated by foreign currency obligations Before 30 June 2002, they may opt for the closing of the current financial year and on the following date, for accounting for that balance, in whole or in part in the Asset, in an account to be referred to as "Exchange Differences", and which be individualized with the number of this law. The balance referred to shall include differences in exchange for changes in the exchange rate of the foreign currency between 1 June 2002 and the end of the financial year.

In the case of making use of the option, each annual balance shall be amortised in equal shares within three, four or five years from the year in which they originated. Formulated the choice as to the number of years, it cannot be varied.

Not included in this article are the companies referred to in the Decree-Law No. 15.322, dated 17 September 1982.

ArtAculo 68.-If accounting utilities exist in any of the exercises mentioned in the previous article, after deducting the corresponding write-down, that utility will be reduced the balance of the account "Exchange Differences", by order of the age of Aagaragus, until its total cancellation, even if this implies shortening the term of the option. In the event of remaining unabsorbed by those utilities, the same will continue to be amortized by the quotas initially set.

ArtAculo 69.-The option provided for in Article 67, the taxpayers of the Tax on Industry and Commerce and the Agricultural Income, may choose to activate and write down the (a) the exchange of information in accordance with the provisions of this law or to be charged as tax loss in accordance with the general rule.

ArtAculo 70.-The Ministry of Housing, Territorial Ordinance and Environment by regulation or in agreements on the range, may establish another priority and priority of the actual tax referred to in Article 447 of the Law No. 16,736of 5 January 1996, in the wording given by article 399 of the Law No. 17.296, ofFebruary 2001. For such purposes, the provisions of Articles 59 and 60 of the Law No. 16,871, dated September 28, 1997.

ArtAculo 71.-ModifAcase the second paragraph of the article 5Aº of the Law No. 16,524, dated July 25, 1994, with the wording given by article 296 of the Law No 17.296of 21 February 2001, which shall be worded as follows:

" The Commission will allocate part of the collection for project financing, repairs and construction of the City University to be installed on the premises of the former CCA of Miguelete, carrying out all the necessary operations for the realization of the works. In no case will the allocation of these items affect the payment of the scholarships. "

ArtAculo 72.-Facultó to the Executive Branch to implement an alternative mechanism to the existing one for the payment of the imports of crude oil by the National Administration of Fuels, Alcohol and Portland (ANCAP). This mechanism will consist of granting the payment of the above imports, with products that integrate the Uruguayan export offer.

ArtAculo 73.-Facultó to the Executive Branch to implement an Emergency Agricultural Plan for the next summer crops. This may consist of a basket of inputs (fuels, fertilizers, herbicides) that will be used through the Ministry of Livestock, Agriculture and Fisheries, the National Administration of Fuels, Alcohol and Portland (ANCAP) and the Bank of the Eastern Republic of Uruguay (BROU).

ArtAculo 74.-Suspend the item (a) included in literal A) from item 28 of Decree-Law No. 14.219, dated 4 July 1974, for the following:

"a) lease term no longer than nine months; or,".

ArtAculo 75.-Agricase al Decree-Law No. 15,576, of 15 June 1984, the following point:

" Except also, the lease of property to afforestation according to the precept by the article 5Aº of the Law No. 15,939of 28 December 1987, the maximum period of which shall be 30 years. The one that was done for the longest time will lapse into the thirties. "

ArtAculo 76.-Agri-gase to article 3Aº of Decree-Law No. 14,384, of 16 June 1975, the following literal:

" F) Forestry contracts in forest land (article 5Aº of the Act No. 15,939, of December 28, 1987) in which the owner grants the use and enjoyment of the land. "

ArtAculo 77.-Agri-gase to article 9Aº of the Law No. 15,939of 28 December 1987, the following point:

" The Registry of the Inmovable Property will also carry a public record of the lease contracts to afforestation, as well as contracts for the disposal of forests, declarative, amending and extinguishing acts which are registered, which shall be subject to third parties from the date of their registration. "

ArtAculo 78.-Facultbe to the Executive Branch-prior to the favorable report of the General Secretariat of the National Action-the transfer to the Program 004 (Uruguayan Air Force) Unit Executing Unit 023 (General Command of The Air Force) coming from the application of the article 21 of this law, of the funds that allow the purchase of Radares of short and long range, for the effective development of the " System of Surveillance and Control of the Space Aâ©reo ".

The amount to be transferred, its terms and conditions, will be established by the Executive Branch.

ArtAculo 79.-Facultate a la Administratión Nacional de Usinas y Trasquests Electricas (UTE) to exonerate del pago de fines, surcharges por Mora y títres de corte y reconnection, a los clientes de tarifa residential, to which the service would have been cut for non-payment and whose debt for consumption does not exceed $3,000 (pesos three thousand).

ArtAculo 80.-All funds deposits made by public institutions will be made without exception in the Bank of the Eastern Republic of Uruguay.

ArtAculo 81.-Declare you included in the exonerations arranged by the article 134 of the Law No. 12.802, dated November 30, 1960 to the Honorary Commission Administrator of the Solidarity Fund, created by the Law No. 16,524, dated July 25, 1994.

ArtAculo 82.-Suspense and effective from 1st January 2003, the wording given to the " ArtAculo 110.-DeclA ranse included in the exonerations arranged by the

ArtAculo 83.-Administrators should invest the resources of the Retirement Savings Fund according to the following criteria:

The values issued in terms of less than 360 days will not be able to represent more than 5% (5%) of the Fund's total. The sum of those securities and the transitional availabilities shall not exceed 10% (10%) of the total of the Fund.

The Executive Branch will set deadlines and graduality for the implementation of this rule.

Chamber of Sessions of the CA of Representatives, in Montevideo, on September 11, 2002.

Guillermo ALVAREZ,
President.
Horacio D. CATALURDA,
Secretary.

MINISTRY OF LNTERIOR
 MINISTRY OF FOREIGN AFFAIRS
  MINISTRY OF ECONOMY AND FINANCE
   MINISTRY OF NATIONAL DEFENCE
    MINISTRY OF EDUCATION AND CULTURE
     MINISTRY OF TRANSPORT AND WORKS PAsBLICAS
      MINISTRY OF INDUSTRY, ENERGY AND MINERAA
       MINISTRY OF LABOUR AND SOCIAL SECURITY
        MINISTRY OF HEALTH PAsBLbr > MINISTRY OF LIVESTOCK, AGRICULTURE AND FISHERIES
          MINISTRY OF TOURISM
           MINISTRY OF HOUSING REGIONAL PLANNING AND ENVIRONMENT
            MINISTRY OF SPORT AND YOUTH

Montevideo, September 18, 2002.

CA-mplase, acorsese recibo, comunAquese, publáquese e insáltese en el Registro Nacional de Leias y Decretos.

BATLLE.
GUILLERMO STIRLING.
GUILLERMO VALLES.
ALEJANDRO ATCHUGARRY.
ROBERTO YAVARONE.
ANTONIO MERCADER.
LUCIO CÁCERES.
MARIO CURBELO.
ÁLVARO ALONSO.
LUIS ALVAREZ.
GONZALO GONZALEZ.
JUAN BORDABERRY.
CARLOS CAT.
CONO BRECIA.

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Montevideo, Uruguay. Legislative Power.