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Accountability Accounts 1985 (Replacement). Approval.

Original Language Title: Rendicion Cuentas 1985 (Sustitutivo). Aprobacion.

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Legislative Power/ Eastern Republic of Uruguay
Published D.O. 31 dic/986-NAº 22295

Law No. 15,851

RULES ARE PASSED TO ENSURE THE FUNCTIONING
OF STATE SERVICES

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

DECREE:


CHAPTER I

GENERAL PROVISIONS

ArtAculo 1Aº.-The items set out in this law are charged to the resources of General Rentas intended to finance the 1985 Accounts of Accounts and to the values of 1Aº of January 1986. These items will be adjusted in the manner set out by the articles 68, 69, 70 and 82 of Law 15,809, ofApril 1986.

ArtAculo 2Aº.-The rationalization projects referred to by the article 53 of Law 15,809, of 8 April 1986, should be submitted within the thirty days of this law and once approved by the decree of the Executive Branch shall be in force from the 1st of July of 1986.

Please take the literal G) from artAculo 53 of law 15.809, mentioned.

CHAPTER II

RULES ON OFFICIALS

ArtAculo 3Aº.-Sustituyese the Article 29 of Law 15.809,8 April 1986, by the following:

"ARTICLE 29.-The Professional Technical Scale" A " comprises the positions and contracts of public service that can be accessed by professionals who University title:

agricultural Engineer
Architect
Blic Counter
Economist
Licensed in EconomAa
Licensed in Administration
Lawyer
Doctor of Law and Social Sciences
BAP Write
Faculty of Humanities and
Agrisensor Engineer
Civil Engineer
Industrial Engineer
Naval Engineer
Electrician Engineer
single Meca Engineer
QuAmic Engineer
Doctor of Medicine
Doctor in OdontologAa
QuAmic
Industrial Quamico
Pharmacist QuAmic
Veterinary
Doctor of Medicine and Veterinary Technology.

The titles should have been issued, recognized or revalidated by the competent authorities, such as the titles legally equivalent to the professionals cited above. "

ArtAculo 4Aº.-Sustituyese the Article 30 of Law 15,809of 8 April 1986, by the following:

"ARTICLE 30.-The Professional Technical Scale" B " comprises the positions and contracts of public service of those who have obtained a specialization of university or similar level, which corresponds to curricula whose duration should be equivalent to two years, as a minimum, of a liberal university career and under which they have obtained the enabling title, diploma or certificate. It also includes those who have approved no less than the equivalent of three university career years included in the "A" Professional Technical Scale.

ArtAculo 5Aº.-Sustituyese the Article 41 of Law 15.809,8 April 1986, by the following:

"ARTICLE 41.-The escalation" N " Judicial, comprises the charges corresponding to the exercise of the judicial function, those of the Secretary of the Supreme Court of Justice and the Administrative Court of Justice, as well as all charges and functions legally equated to them, when their tasks have a nature. "

ArtAculo 6Aº.-The highest degrees in the escalations referred to in the second indent of Article 51 of Law 15,809, ofApril 1986, of the following: of Auxiliary Services, grade 14; of Trades, grade 19; Specialised and Administrative, Grade 20; Technical and Teaching of other bodies, grade 21 and Professional University, grade 22.

ArtAculo 7Aº.-The budget or contract officials of the agencies and agencies of the Executive Branch that will be able to provide functions in the field of Autónomos and Services Decentralized and the personnel The president of the National Council of Ministers of the People's Party of the People's Party of the People's Party of the People's Party of Cuba, the president of the Central Committee of the People's Party of the People's Party of the People's Party of the People's Party, and the President of the Council of the European People's Party (DPP), who have been in office for the first time in the Following conditions:

a) The option should be formulated within the sixty days following the promulgation of this law.

b) It will be rotten for those officials who have more than six months of age at the destination office, at 31 December 1986.

c) When you are dealing with officials budgeted the incorporation will be performed by enabling a charge in the last the extent to which the respective scale was occupied, deleting the corresponding charge from the source repartition.

d) When you try to contract, the amount required in the source office credit is deleted, joining the target.

e) The incorporation may not mean a decrease in the employee's remuneration and, if applicable, the difference will be considered Offset offset.

The incorporation will be arranged by the Executive Branch or by the target agency when it corresponds, on the express conformity of the office of origin hierarchy, with favorable report of the General Secretariat of the National Office or the Office of Planning and budgeting, if any.

ArtAculo 8Aº.-Compliance with the attributions assigned to the National Office of the Civil Service by the artAculo 4Aº literal j) of 15 July 1985 of 15 July 1985be governed by the following provisions.

ArtAculo 9Aº.-The personnel needs of the Central Administration will be met with officials declared surplus by the Central Administration, Entes Autónomos and Descentralized Services, are already budgeted or contracted with permanent cter of civil escalations. Except to the officials included in the teaching and foreign service steps and to those who are in political positions and in particular trust.

ArtAculo 10.-The hierarchs of the executive branch and the competent authority in the case of the Entés Autónomos and Services Decentralized, will communicate to the National Office of the Civil Service The number of personnel who, by way of a newly founded restructure or service provision, has been declared surplus.

This declaration should also be counted with the official's express agreement. If there is no agreement, the Office of the National Civil Service should evaluate the reasons set out by the official and the official and decide in agreement with the Ministry concerned within a period of 90 days. dAs.

11.-After an eighteen-month period from the date of the inclusion of the official in the record of the declared surplus personnel carried by the National Office of the Civil Service, no The same could be relocated, the effects of the surplus declaration will expire.

Once the expiration referred to in the previous paragraph has been produced, the official may not be declared surplus again until after a year after the date on which it occurred.

ArtAculo 12.-The official included in the staff to redistribute staff should continue to work in their Source Body until they begin to perform duties on their new destination.

The personnel declaration to redistribute will not affect the rights and duties derived from functional binding with your home office.

ArtAculo 13.-Public officials who are performing duties in a commission within a budget item other than the one in which they are based, may not be declared surplus until after six months after the date on which the commission has ceased.

ArtAculo 14.-The formulation of additional personnel needs should be communicated to the National Office of the Civil Service, which will be empowered to implement the mechanisms to satisfy the same, relevant technical studies.

ArtAculo 15.-Redistribution of officials will be performed by the appropriate authority, upon compliance of the destination repartition hierarchy. In the case of the Executive Branch, the agreement of the Minister of Economic Affairs and Finance and the Ministers that correspond to their case will be required. The National Office of the Civil Service shall project and submit to the relevant authorities the relevant incorporation resolutions.

ArtAculo 16.-When the redistribution is performed, the redistributed charge or function and its doting should be deleted in the source repartition, enabling the target to be given. The inclusion of the official in the respective target budget plan shall not exceed the term of sixty days from the approval of the administrative act of incorporation.

For the purposes indicated above, the General Secretariat of the National Agency and the Office of Planning and Budget shall apply the corresponding budgetary mechanisms in their case.

ArtAculo 17.-On the occasion of the assignment of the charge or function referred to in the preceding article, the corresponding remuneration shall be fixed at the following basis:

a) In no circumstances will the redistribution be able to signify a decrease in the remuneration that the official perceives to the date of your incorporation.

b) When the budget adjustment is made to incorporate the charge or function, it will be compared corresponds to the office of destination with which the official has in the office of origin. If the remuneration that corresponds to the office or function in the office of destination is equal to or higher than that which the official will perceive in the office of origin, it will be assigned to that office.

  If it is less, the resulting difference will be understood as compensation to the official, and in all cases will lead to increases that are set for the basic salary.

ArtAculo 18.-If the redistribution will involve changing the location where the official's origin is based, it will be previously necessary to express their agreement.

ArtAculo 19.-You will be able to request your inclusion in the staff number to be redistributed, the officials detailed, belonging to institutions included in the redistribution system regulated by the present law.

1Aº Those who do not have the necessary conditions to occupy or function as "A" (Professional Technical) and "B" (Professional technique) provided for in the Articles 29 and 30 of Law 15,809of 8 April 1986, holders of enabling titles which do not constitute a requirement for the performance of the office or function in which they are reviewed and whose knowledge cannot be properly applied to the body where they perform functions.

2Aº Those who possess the knowledge, skills, or skills to perform positions or functions of the "D" escalations (Specialised) and "E" (Crafts) provided for in the articles 32 and 33 of Law 15,809, ofApril 1986, and are not able to apply them properly in the institution where they provide services.

3Aº The functions of public officials who, for reasons of service, perform functions in different locations, and wish provide services in the same locality.

Also, if necessary, the National Office of the Civil Service may request from the agencies the information on the existence of such situations and if so, propose to them the inclusion of the official in the mentioned prior to their express acceptance.

ArtAculo 20.-The Executive Branch or the competent authority, if any, will modify in the administrative act of incorporation the term of office or function and the escalation of the redistributive officials in accordance with the previous article. In the case of personnel hired with permanent cter, you must establish the new functions that will be assigned to that staff in the destination repartition.

The modifications will be made in advance of the report of the National Office of the Civil Service and the corresponding, of the General Secretariat of the National Office of the Planning and Budget.

ArtAculo 21.-The Executive Branch with the advice of the Office of the Civil Service will regulate the distribution of distribution of public officials within the period of sixty days from the date of promulgation of this law.

ArtAculo 22.-Suspend the second literal (j) of the Article 4Aº of Law 15,757of 15 July 1985, which shall be drawn up as follows:

"Redistribution of surplus personnel will not, in any case, mean injury to the rights of officials."

ArtAculo 23.-The Legislative Branch, the Judicial Branch, the Court of Auditors of the Republic, the Electoral Court, the Administrative Court of Auditors, the Autónomos Autónomos and the Decentralized Services and the Departmental Governments may apply the redistributive rule created by this law.

ArtAculo 24.-(Transitory). The re-distribution system governed by the preceding articles shall apply to the officials who were declared surplus by their respective bodies between 1 November 1985 and the date of entry into force. the validity of this law and the declaration of which has been communicated to the National Office of the Civil Service.

ArtAculo 25.-(Transitory). Those officials included in the situation provided for in the previous article that are already performing functions in other public partitions and whose express acceptance has been communicated by the latter to the National Office of the Service Civil, they will be definitively redistributed to these agencies, for which they should be taken into consideration the tasks that currently play for the assignment of the respective escalation, after the official conformity.

For these purposes, the National Office of the Civil Service shall project and submit to the relevant authorities the relevant resolutions.

ArtAculo 26.-The distribution of officials within the Ministry of Education and Culture, to implementing units whose posts are equated to other units of the National Budget, cannot be carried out by degrees higher than the last busy grade of the scale and corresponding number of charges from the target unit.

ArtAculo 27.-Career budget charges in the following escalations or occupational groups of the organs and agencies of the Executive Branch shall be subject to the classification of charges set by the present law:

A) Professional Technical Staff

B) Professional Technical Staff

C) Administrative Staff

D) Specific Staff

E)

Trades Personnel
F)

Auxiliary Services Personnel
J) Teaching staff of other

Agencies
R) Staff not included in previous escalations.

It will apply to public service contracts as far as relevant.

ArtAculo 28.-When a specialization can be understood in more than one occupational group or scale, the corresponding number of charges will be grouped into one of them in order to maintain an appropriate one. administrative career for officials with such specializations.

ArtAculo 29.-A series of charges is the hierarchical ordering of classes of charges from the AnA to nature differentiated between sA by their level of complexity, hierarchy and responsibility.

ArtAculo 30.-The National Office of the Civil Service will have the supermission of the ranking system of charges, which will be the basis of the process of equating the officials of the Central Administration.

To this effect the different organisms will elaborate the classification of primary charges according to the guidelines and the technical supervisión of the National Office of the Civil Service and will present it to its consideration and later to the Power Executive.

To the structure of charges classified in the form set forth above, it will be assigned in an attempt to the degrees that can correspond to the table of salaries, by a Advisory Commission composed of representatives of the Office National of the Civil Service, Office of Planning and Budget and General of the Nation of the Nation and will be elevated to the consideration of the Executive Branch, giving an account to the General Assembly.

ArtAculo 31.-DeclA ranges from the same to the one enshrined in the Article 21 of Law 15.767 ofSeptember 1985 to the public officials in the budget or in the contract who, as of 15 February 1985, have been charged with political or particular trust and who They continue to occupy them with the date of promulgation of the said law.

ArtAculo 32.-AutorAzase the transfer of officials from state public agencies to perform, in commission, tasks of direct assistance to the President of the Republic, Ministers of State and legislators Nationals, at the express request of the latter and prior authorization of the body of the Agency where the official provides services.

The National Legislators, in no case, will be able to have more than two officials in commission simultaneously.

The time of the transfer in commission will be extended for all the period of the exercise of the office by the one who formulates the application, except that it or the hierarchy of the agency of origin will resolve to leave without effect the pass in commission, for reasons inherent to the service.

The indicated transfers in commission will have no other effect than the provision of the activity to the service and to the order of who formulates the application, maintaining the official all the rights in the office of origin and in particular the Reference to remuneration and promotion.

ArtAculo 33.-Derse the artAculo 34 of Decree Law 14.189, ofApril 1974.

CHAPTER III

CENTRAL ADMINISTRATION INCISOS

ArtAculo 34.-Crate a fund to support international economic cooperation of up to N$ 8:000,000 (new pesos eight million) annually, which will be administered by the Office of Planning and Budget, to supplement the financing of the counter-measures by the country for the implementation of activities linked to international cooperation programs, derived from bilateral and multilateral agreements.

ArtAculo 35.-AutorAzase to the National Office of the Civil Service to microfilm the "Registration Books of Initial and Complementary Communications of the General Registry of Administrative Sumaries".

Copies of microfilms will have legal validity of faithful testimony.

ArtAculo 36.-Set the faculty granted by the Article 362 of Law 15,809,8 April 1986, to the Ministry of Transport and Public Works, in order to hire any specialist, non-administrative staff, to be applicable to the " Delegation of Uruguay in the Joint Committee for the Development of the Account of the Meran Lagoon ", under the conditions set out in the aforementioned standard.

ArtAculo 37.-Rate a rate at the time of the matriculas expected in the Laws 12.091, 5 January 1954 and 10.945, of 10 October 1947, which will be in effect annually and the amount in national currency equivalent to the values that are established:

A) For boats sports under 6 tons 1 UR

B) For sport boats larger than 6 tonnes 3 UR

C) For port traffic vessels:

-up to 20 TRN 1.5 UR
-from mA 20 to 40 TRN 2.5 UR
-mA 40 TRN 5 UR

D) For traffic craft limAtrope:

-up to 100 TRN 25 UR
-from 100 to 250 TRN 35 UR
-from 250 to 500 TRN 50 UR
-mA 500 TRN 75 UR

E) For fishing vessels:

-50 to 100 TRN 7.5 UR
-mA 100 TRN 10 UR

F) For cargo vessels:

-up to 50 TRN 3 UR
-from mA ¡ s 50 to 100 TRN 5 UR
-from 100 to 250 TRN 10 UR
-from more than 250 to 500 TRN 15 UR
-mA 500 TRN 25 UR

G) For overseas vessels:

-up to 1,000 TRN 25 UR
-from more than 1,000 to 2,500 TRN 50 UR
-mA of 2,500 TRN 75 UR

What is raised by these concepts will be poured into the "Safeguarding of Life in the Sea" fund, created by the artAculo 37 of Law 13.319, ofDecember 1964, following the procedures and contralors established therein. The lack of the flask shall cause the vessel to be prevented from dispatch.

TRN and UR expressions correspond to "Neto Record Tons" and "Readjustable Units", respectively.

ArtAculo 38.-ModifAcase the Article 53 of Law 14.106, ofMarch 1973 and amending, which shall be worded as follows:

" ARTICLE 53.-AutorAzase to the National Naval Prefecture to apply fines for maritime, river and port violations, for up to a maximum in currency national equivalent to 1,000 UR (a thousand Readjustable units) ".

ArtAculo 39.-Autorazanse the following items to the Ministry of National Defense for the projects indicated by the Uruguayan Air Force:

1) N$ 135:600,000 (new weights one hundred and thirty-five million six hundred thousand), equivalent to U$S 1:000,000 (one million dollars of the United States of America) for project 779, "Overhaul for Aircraft".

2) N$ 106:853,000 (new weight six million eight hundred and fifty three thousand), equivalent to U$S 788,000 (seven hundred Eighty-eight thousand dollars from the United States of America), for project 828, "Procurement of Aircraft".

ArtAculo 40.-AutorAzase to the Banco de la Repañóblica Oriental del Uruguay to grant the State a credit to finance the purchase of the tanker, destined for the National Navy, authorized by the href="areuelveref.aspx?ACT, 15809/art188/HTM"> Article 188 of Law 15,809of 8 April 1986, and to issue the guarantees that may be required.

Also, the Bank of the Eastern Republic of Uruguay is authorized to grant guarantees to ANEP and University of the Republic related to investments authorized by the articles 607 and 612 of Law 15,809 referred to as the external financing service of General Rentas.

ArtAculo 41.-The Executive Branch may authorize the Ministry of the Interior's dependencies to charge users, as a maximum, the cost of related services or other services that are not of their nature specific, according to the rates to be set by the regulation, giving account to the General Assembly.

ArtAculo 42.-Faculing to the Ministry of the Interior's dependencies to charge the price of the deposits of movable property that the judicial authorities will order to put in their custody.

The Executive Branch will set the respective amounts annually. If a year is not verified, the Ministry of the Interior will be able to ask who ordered the same, the sale of the goods in public auction, satisfying with its production the price of the deposit.

ArtAculo 43.-The Executive Branch may establish moderators for the assistance provided by the National Police Health Directorate. The amount of the referred tickets may not exceed 1% (one percent) of the basic salary belonging to the Agent of 2Aª. The production of the same will be integrated into the fund created by the Article 86 of Law 13,640 ofDecember 1967.

ArtAculo 44.-AutorAzase in the Ministry of the Interior an annual departure of N$ 4:000,000 (new pesos four million), intended to cover the expenses necessary to attend the departmental Imprisoned and Liberated, subject to Accounts of Accounts. This item increases the rate set by the fourth indent of the artAculo 199 of Law 15,809of 8 April 1986, in favour of the Patronato de Jailed and Liberados.

ArtAculo 45.-AutorAzase in the Ministry of the Interior an item of N$ 14:373,600 (new weights fourteen million three hundred and seventy-three thousand six hundred), which is equivalent to U$S 106,000 (one hundred and six thousand dollars) United States of America) for the purchase of coracero guard buildings.

ArtAculo 46.-AutorAzase a departure of N$ 50:000,000 (new pesos five million) destined for works in the Canelones ' rcel.

ArtAculo 47.-AutorAzase a departure of N$ 5:000,000 (new pesos five million), for the only time, to the "Ministry of the Interior", for the reconditioning of the local of San Ramón.

ArtAculo 48.-Agricase al artAculo 28 of Law 15,809, of 8 April 1986, the scale "S" Prison Personnel.

ArtAculo 49.-The escalation "S" Prison Personnel, comprises the posts and contracts of public service that are assigned the tasks related to the states of imprisonment and execution of the penalties.

ArtAculo 50.-The officials who, at the time of the implementation of the "S" escalation, will be performing tasks in dependencies of the National Directorate of Prisons, Penitentiary and Recovery Centers, They may choose within the following seventy days, to be reviewed in the "S" Prison Personnel or continue to review in the "L" Police Personnel. If it is not delivered to the express title, within the indicated term, the option to review in the escalation "S" Prison Personnel will be understood.

ArtAculo 51.-Due to the term set in the preceding article, it will be transformed into charges of the "S" Prison Personnel, the police charges whose holders have opted for it.

The vacant posts in program 009 of Section 04 "Ministry of the Interior" will be transformed into charges of the "S" escalation when it takes effect.

ArtAculo 52.-The officials of the National Directorate of Prisons, Penitentiary and Recovery Centers that remained in the "L" Police Personnel escalation, will be redistributed in other dependencies of the Ministry of the Interior, but it will continue to play in commission in its current destinies.

ArtAculo 53.-The Executive Branch in the next budget instance will include, in the corresponding Message, the structure of the "S" Prison Staff, with a preview of the charges required for the Operation of the National Prison System.

ArtAculo 54.-The Executive Branch will determine the time when the commission of all or part of the officials remaining in the "L" Police Personnel will cease, in consideration of the requirements of the service.

ArtAculo 55.-Until the respective statutory rules are dictated, the staff of the "S" Prison Staff, the rules regarding police officers, will be applied.

ArtAculo 56.-Officials in the "S" Prison Personnel will be affiliated with the Social Security Bank, except as indicated in the following paragraph.

Officials who agree with previous articles will cease to be in the "L" escalation, will maintain the pension rights and social benefits that correspond to the police personnel. For the purposes of the right to retirement or pension, the Police Service and Pensions will continue to serve the benefits and will consider the services provided as penitentiaries to be used as police officers.

ArtAculo 57.-Please note the authorization set in the artAculo 53 of the law 15,809, of 8 April 1986, to the staff of the "S" Prison Staff.

This authorization may not imply an increase in budget credit and will be in effect simultaneously with the escalation "S" Prison Personnel.

ArtAculo 58.-AutorAzase in the Ministry of Economic Affairs and Finance an annual departure of N$ 4:068,000 (new pesos four million sixty-eight thousand) for the production of market and product studies and To pay for the participation of the Republic of the Republic in international exhibitions, for the promotion of our exportable products.

ArtAculo 59.-The General Contents of the NTO apply, without prejudice to the Article 75 of Law 15.809of 8 April 1986, the resources referred to in the artAculo 5Aº de la ley 9,624, dated 15 December 1936 replaced by the artAculo 117 of Law 13,835, dated 7 January 1970, as follows:

a) 50% (fifty per cent) to the operation and equalization of the GarantAa Service of the Accountant General the Nation.

b) 50% (fifty percent) to the training and social promotion of their human resources.

ArtAculo 60.-The inspection visits, the audits and actions carried out by the General Finance Inspectorate, on the activity of private individuals, except cooperatives, of private law Entities and Commercial and Industrial Decentralized Services, or public bodies that have funds not coming from General Rentas, shall be paid by them, unless they are made on their own initiative.

The cost may not exceed the amount of the remuneration of the officials concerned for the time they are intended to fulfill the requested task.

ArtAculo 61.-AutorAzase to the General Direction Imposito a proceed to the destruction and eventual sale of the waste resulting from the forms of affidavit and payment of taxes collected by that office, when twelve years have elapsed since the date of the file of the aforementioned document.

ArtAculo 62.-AutorAzase, for the only time, to the General Count of the Nacto, to hold a contest among the officials of the "F" scale, Personal Services Auxiliary, which to date 30 June 1986 You will be performing your own tasks in the "C" escalation, Administrative Staff.

Those who approve the contest that will have the National Office of the Civil Service, will enter in the lower positions of the "C" scale, which will become vacant after the corresponding promotions.

ArtAculo 63.-For the purposes of the articles 253 and 254 of Law 15,809, of 8 April 1986 and without prejudice to the power granted to the Executive Branch, the application for a permit to import any one of the is the time required by the service.

For these purposes, the National Customs Office will perceive users for each import permit, the rate corresponding to the following scale:

From U$S 500 To U$S 1,000 U$S 10
From U$S 1.001 to U$S 2,000 U$S 25
From U$S 2.001 to U$S 8,000 U$S 40
From U$S 8.001 to U$S 30,000 U$S 90
From U$S 30.001 To U$S 100,000 U$S 200
From U$S 100,001 To U$S 500

ArtAculo 64.-FAASE on N$ 500 (new five hundred weights), the Price of the comptroller's plans that issues the National Subsistence Address as set by the artAculo 52 of Law 10.940, 19 September 1947.

That price will be updated annually on the opportunity and form that sets the artAculo 277 of Law 14.106, ofMarch 1973.

ArtAculo 65.-The collection of the comptroller payroll established in the previous article, administered by the National Subsistence Directorate under the items corresponding to the activity to be deployed by the National Directorate through its Directorates for Supply, Consumer Defense, Commercial and Administrative, not being able in any case to be imputed to personal remuneration.

ArtAculo 66.-Establish that the resources provided in the decree law 15,716, dated February 6, 1985, is not included in the limit set by the Article 75 of Law 15,809, ofApril 1986.

ArtAculo 67.-ModifAcase the second indent of the artAculo 37 de decree law 14.206, June 1974, in the wording given by the Article 296 of Law 15.809,8 April 1986, in which it shall be drawn up as follows:

" The call will include information about the number of students who are admitted each year in the training courses of the Artigas Institute of the Foreign Service and which may not exceed twice the vacant positions of Third Secretary existing at the date of the convocation. "

ArtAculo 68.-Agricase the artAculo 37 of decree law 14.206, of 6 June 1974, in the wording given by the Article 296 of Law 15.809,8 April 1986, the following points:

" The provisions of the preceding paragraph referring to the work under contract, shall not govern the officials of the Ministry of Relations Foreign nationals who are selected candidates, who will continue to belong to their budget tables.

During the time you attend training courses, you will be provided with functions under the same conditions as the participants of these courses. "

ArtAculo 69.-ModifAcase the end of the artAculo 38 of decree law 14.206, of 6 June 1974, in the wording given by the Article 297 of Law 15.809,8 April 1986, which shall be worded as follows:

" The Executive Branch will provide the vacancies of Third-existing Secretary to the date of the corresponding call, following the order of origin set to the referred list ".

ArtAculo 70.-Foreign Service officials, linked by marriage, will not be able to exercise permanent functions on the outside in a simulated manner, in the same regional area.

When one of the functions is destined to perform permanent functions on the outside, the other can request special license to accompany the first one in the fulfillment of its mission.

The special license will be granted for the period that the outer bound will remain in such a situation and will only be able to authorize once every copernyuge.

The cânnyuge that is found using special license, while in such situation, cannot be promoted and will not be computed for the purposes of the rotation. The present dispositionation does not reach the cónínyüges who have contracted marriage before the date of promulgation of this law.

ArtAculo 71.-On the express authorization of the Ministry of Foreign Affairs, the officials of the officials of the Escalafation "M" referred to in the Article 40 of Law 15,809, ofApril 1986, which provides services abroad, may exercise professions or perform remunerated tasks in the country of destination.

ArtAculo 72.-The Ministry of Foreign Affairs will determine which destinations abroad have special living conditions. After two years of its taking of possession in the destinations that are regulated, the officials who will request it will be transferred to another country.

ArtAculo 73.-AutorAzase to the Ministry of Foreign Affairs to perform a contest to access charges of the "F" escalation, which currently serve administrative functions.

Except, for the only time, compliance with the provisions of the Article 52 of Decree Law 14.206, ofJune 1974.

ArtAculo 74.-AutorAzase to the Foreign Ministry a departure of N$ 14:916,000 (new weights fourteen million nine hundred and nineteen thousand) equivalent to U$S 110,000 (dollars from the United States of America one hundred and ten thousand) in order to be destined for the acquisition of vehicles (Montevideo).

The following funding will be:

General Income, N$ 4:068,000 (new pesos four million sixty-eight thousand), equivalent to $30,000 (thirty thousand dollars from the United States of America).

By selling disused assets N$ 10:848,000 (new weights ten million eight hundred and forty-eight thousand) equivalent to U$S 80,000 (U.S. dollars of Ametrica eighty thousand).

ArtAculo 75.-Staff hired by the Diplomatic Missions and Consular Offices of the Republic abroad may benefit from the passivity in the form and conditions established by the laws of the Republic.

As far as the staff currently employed are concerned, the State will take charge of the sums due on the basis of the date of its contract until the entry into force of this law, which will be met by the State. General.

From the time of this law, the Diplomatic Missions and Consular Offices will act as agents for the purposes of the montepAo to be provided by the contract officials and will be issued to General Rentas Ministry of Foreign Affairs.

In all cases, service delivery should be certified by the Ministry of Foreign Affairs.

ArtAculo 76.-The resources obtained by the Ministry of Foreign Affairs, by means of leasing of buildings outside the property of the State affected, may be used to finance investments and operating expenses, except personal remuneration.

ArtAculo 77.-The Executive Branch may fix, in an annual form, a proposal of the Directorate of Comptroller of Emovientes, Fruits of the PaAs, Marks and Seal (DICOSE), in function of the variation of the general Andice of prices of the consumption, the cost values of the forms, photocopies and carnoms that expunes the said Direction, in fulfillment of its specific tasks.

ArtAculo 78.-The General Directorate of Agricultural Comptroller Services of the Ministry of Livestock, Agriculture and Fisheries, will have the powers foreseen in the artAculo 144 of Law 13,835, dated 7 January 1970, in the wording given by the article 1Aº of Decree Law 15,583 ofJune 1984.

ArtAculo 79.-Declare that the produced rate created by the artAculo 112 of Law 13,782of 3 November 1969 corresponds to the National Centre for the Politic and Industrial Development of the Ministry of Industry and Energy, which was entrusted with the tasks of the former Commission of the Automotive Industry.

ArtAculo 80.-The prices that the National Directorate of MinerAa and GeologAa of the Ministry of Industry and Energy perceive as a consideration for the services it provides to official agencies and to They will be fixed on the basis of their actual cost of production, including direct costs and depreciation of equipment that will be used in the provision of services.

The provisions of the preceding paragraph shall not apply to the official health and teaching agencies.

The Executive Branch will regulate the following device.

ArtAculo 81.-AutorAzase an annual departure of N$ 1:000,000 (new weights a million), to meet the costs of the Industrial and Technical Information consultations of the National Center of Technology and Productivity Industrial Ministry of Industry and Energy.

This item is intended to support the technological development of the industrial activities considered priority and the requirements of industrial and technological information of the official sector.

The other queries that are processed should be charged by the National Center for Technology and Industrial Productivity, strictly at its cost.

ArtAculo 82.-AsAgnase to the Ministry of Industry and Energy, a one-off departure of N$ 5:300,000 (new pesos five million three hundred thousand), to be used as counterpart of national expenditures of the bilateral and multilateral cooperation agreements and technical assistance in the field of the use of atomic energy for peaceful purposes, signed by the International Atomic Energy Agency, and other international organizations and National energy commissions.

ArtAculo 83.-Crate the Ministry of Tourism and Convalase your update since April 2, 1986.

ArtAculo 84.-The Ministry of Tourism corresponds to:

1) The national tourism policy.

2) Issues concerning tourism and what is related to it in matters attributed to other Ministries.

3) Promoting tourism industries.

4) RA©gimen, coordination, and tourism comptroller.

5) Promoting tourism to the paAs and within it.

6) Turastic infrastructure.

7) Fostering, providing and registering hotels, pensions and related companies, promoting organisations and other service providers turAstics.

8) The issues that are related to tourist attention.

9) Turastic Zones.

10) Congresses, conferences, courses, exhibitions, fairs and competitions concerning your specialty and promotion and the performing.

11) Relationships with international organizations in your specialty.

ArtAculo 85.-The tasks and functions that laws and regulations assigned to the National Tourism Directorate will correspond to the Ministry of Tourism.

Also, transfer to that State-of-State Office the staff of the National Tourism Directorate.

The General Report of the Nário will transfer to the Ministry of Tourism the plans of charges and all the budget credits corresponding to that National Directorate.

ArtAculo 86.-The goods affected to the use of the National Tourism Directorate, will be administered by the Ministry of Tourism, prior inventory and intervention of the General Administration of Finance.

ArtAculo 87.-AsAgnase to the Ministry of Tourism an item of N$ 13:137,000 (new weights thirteen million thirty-seven thousand) intended for furniture, office equipment and remodeling of Headquarters and of N$ 8:000,000 (new pesos eight million) for the purchase of vehicles.

ArtAculo 88.-Declare that the public service of inter-departmental and international transport of people by bus, in regular lAneas, can only be the subject of national taxes.

ArtAculo 89.-The owners prompt buyers and, in general, who accredits any title of vehicle domain of cargo with mAnima capacity of two thousand pieces, and of collective transport of passengers in National, international and tourism interests, must communicate, within the period of forty-five days, to the Ministry of Transport and Public Works, any modification of the data that consists in the respective permits of circulation or of the enablement, issued by the referenced executing unit.

Set a 3 UR sanction (three Readjustable Units) to those who do not comply with the obligation set out in the preceding paragraph.

ArtAculo 90.-The Ministry of Transportation and Public Works will suspend the issue of authorizations, permits and ratings, to carriers that have pending debits with the same, emanated from firm resolutions and until the situation of such companies is regulated.

ArtAculo 91.-It is mandatory to ensure the emerging responsibilities of the collective transport contract for people in national, international and tourism services. Their compliance will be liable for fines of up to 50 UR (50 Readjustable Units) per service, and the suspensions provided for in the previous article.

The Executive Branch will regulate and establish the minimum amounts and risks to be guaranteed in each type of transport.

ArtAculo 92.-The tax created by the artAculo 15 of law 12.950, dated 23 November 1961, in the wording given by the article 1Aº of Decree Law 15.315, of 23 August 1982, will tax the circulation in national territory to trucks, tractors with semi-trailer and trailer, with a load capacity exceeding five thousand.

The vehicles registered in the country are not taxed by the said tax, in respect of which it is shown, in a feisty form, that the plates have been delivered to the corresponding municipal bodies, and that the period in which they were not registered.

ArtAculo 93.-AutorAzase the Executive Branch to establish mAnimos fictions for the determination of the revenue from services of companies of the bus, for the purposes of the liquidation of the created tax by the artAculo 16 of law 12.950, dated 23 November 1961, with the wording given by the article 159 of Law 13,637of 21 December 1967.

ArtAculo 94.-AutorAzase to the Ministry of Transport and Public Works an annual departure, in addition to the current current of N$ 45:000,000 (new pesos forty-five million) to finance expenses of teachers to teaching centers of difficult access in the interior of the Republic.

ArtAculo 95.-The Ministry of Transport and Public Works should be asked to grant a fee for payment facilities, to the debtors of fines, to the Tax to the Ejes and the 5% tax (five percent) on the collection of interdepartmental and tourism buses ( artAculo 16 of Law 12.950of 23 November 1961, its amendments and concordants), of the fines for infringements of the National Rules of Procedure and for Tax on the Ejes, to the vehicles of charge ( Article 15 of Law 12,950,amended and agreed), as at 31 December 1985. This regime could grant payment facilities up to sixty months, and could exonerate the taxpayers from fines and make reformulations of agreements in force according to the regulations that will be dictated by the Executive Branch.

ArtAculo 96.-AutorAzase to the Ministry of Transport and Public Works to grant directly, for the current fee, precarious and revocable permits for the extraction of the subaqueous Rides whenever they are granted in Non-exclusionary form. It entitles the Ministry not to charge a fee, in cases where the extraction of the materials is made in areas that are useful for the navigation and in the public utility.

ArtAculo 97.-Establish that in cases where the Executive Branch commits, assigning the necessary resources, the realization of works by the National Directorate of Architecture, by the Direct administration, such a Directorate can directly hire and order the resulting expense of the necessary services and supplies for the execution of the works in question.

The legality comptroller referred to in literal B) of the the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of China. Subsequent comptroller established in the literal C) of the article.

ArtAculo 98.-Crate for the Ministry of Livestock, Agriculture and Fisheries an item of N$ 33:079,000.00 (new weights thirty-three million seventy-nine thousand), intended to supplement the authorized financing for the construction of the pilot plant, corresponding to the national counterpart, in the execution of the project " identification of methods of inactivation of the virus of foot-and-mouth disease in meat and meat products according to the obligations accepted by the country in the agreement signed with the United Nations Fund for Science and Technology. The work carried out by the National Architecture Directorate of the Ministry of Transport and Public Works.

ArtAculo 99.-Declare the expropriation of the necessary goods for the construction, installation, expansion, rectification, or ensanche of:

a) Architecture works, included in budget laws;

b) Constructing ports, escorts, drainage works for maintenance of the coasts of rivers and streams, irrigation works and channels.

ArtAculo 100.-As of the date of promulgation of this law, the teaching activities provided by directors, teachers and instructors of the Dance, Opera and Training Schools and the Training Center Production, dependents of the Ministry of Education and Culture, of the School of Art Drama and of the Music, dependent on the Municipal Intrends, as well as the specific activities fulfilled by teachers with title or certificate In the case of the State, the Ministry of Education and the included in the exception expected by the article 74 of the so-called institutional act NAº 9 23 October 1979.

In those activities or professions where no enabling titles are issued, you should be able to accredit specifically specific suitability.

ArtAculo 101.-AsAgnase, for a single time, an item of N$ 20:000,000.00 (new weights twenty million) for the purpose of implementing and operating the Program of Development of Basic Sciences, which will be managed by the Ministry of Education and Culture.

ArtAculo 102.-The Agents of the Official Journal in the Republic of the Republic should contract, with the State Insurance Bank, loyalty insurance to support the handling of securities, as indispensable condition for the exercise of its function.

ArtAculo 103.-FAjanse, for the medical fitness tab created by the decree law 14,692, of 29 August 1977, as of the validity of this law, the following fees:

a) ExA high-specialization (motoring, motorcycling, karting, underwater fishing, professional boxing, lifeguard, and Sports rbiters), N$ 200 (new weights two hundred);

b) ExA not included in the previous literal, N$ 30 (new weights thirty);

c) ReexA, N$ 30 (new weights thirty);

d) Training test, N$ 100 (new weights 100);

e) Exa menos a persons greater than forty years, N$ 200 (new weights two hundred).

exonerate from the payment of the fees fixed by this article, to those persons who hold certificates of aptitude in force, issued by public health authority. The present exoneration shall not govern in the event of the need for the performance of supplementary tests, by virtue of the nature of the sport to be practiced.

At the initiative of the National Commission of Physical Education the Executive Branch will adjust the rates set forth in the first item, in a semi-annual manner, in an amount not greater than that of the variance operated in the Consumer Price Index, in the period elapsed from the last fix or adjustment, if any.

ArtAculo 104.-Sustituyese the Article 192 of Law 13,835of 7 January 1970, by the following:

" ARTICLE 192.-Those who do not comply in time and form with the deposit obligation set forth in this law, will be penalized with a fine equivalent to ten times the price of the sale to the public of the or of the undeposited copies, with a minimum amount of 5 UR (five Readjustable Units).

The import of this fine does not exempt the offender from the obligation to constitute the deposit of the corresponding copies.

The fines will be imposed and charged by the National Library, following the procedure for the rules of the law 10.940, 19 September 1947. '.

ArtAculo 105.-Sustituyese the artAculo 2Aº of decree law No 15,027of 17 June 1980, by the following:

" ARTICLE 2Aº.-The inscription must be performed within the thirty days of the diktat act, and shall expire at five years after the event. This is without prejudice to the provisions of the second subparagraph of artAculo 20 de la ley NAº 3,958 de 28 de marzo de 1912, y el artAculo 223 of Law 13.318,28 December 1964 '.

ArtAculo 106.-Suspend the validity of the decree law No 15,514 29 December 1983 until 1 January 1989.

ArtAculo 107.-As of 1Aº of January 1988, the inscriptions of the acts relating to real estate located inside the paAs, which are currently carried out in the Mortgage Records of the First and Second Section General of Leases and Anticresis; General of Inhibitions; Promises of the Alienation Of Furniture to Plazos, Embargoes and Claims, will be carried out, in the place of location of the good and, in quality of separate sections, will be in charge of the corresponding Departmental or Local Register of Domain Transulations.

The disposals, ressions, cancellations and modifications in general, of acts registered, will be carried out in the Origin Register.

ArtAculo 108.-Sustituyese the Article 22 of Law 14,040of 20 October 1971, by the following:

" ARTICLE 22.-The declaration of a historich monument is inscribed in the Sections of the General Register of Inhibitions to the sole purpose information, which will be recorded in the respective certificate. For these purposes, the Ministry of Education and Culture will inform the Registry of the declaration made within the period of seventy-two hours. The inscription will expire at the age of thirty, and may be reregistered by the same and successive perAodes, while the State maintains its interest in the affections. "

ArtAculo 109.-AutorAzase a la Direcciación General de Estado Civil del Ministerio de Educación y Cultura a desemar en forma gratuitado levedos y acescias de Estado Civil, cuando la expedicación asel pócado por el NiA board or departmental governments.

ArtAculo 110.-Sustituyese the artAculo 222 of Decree Law No. 14,416of 28 August 1975, by the following:

" ARTICLE 222.-AutorAzase a la Dirección Nacional de Correos a retain up to two hundred stamps and hojitas philatónicas postcards of each issue, with destination a gift exchange and dissemination, giving account of its use to the Executive Branch ".

ArtAculo 111.-ModifAcase the Article 388 of Law 15.809,8 April 1986, which shall be drawn up as follows:

" ARTICLE 388.-Private establishments that host children of the Council of the NiA ± or perceive, for the care and maintenance thereof, a remuneration equivalent to the following percentages of the salary corresponding to the scale Ab, Grade 1, of the said Executive Unit, with thirty hours of work per week, for each child: prescolar 40% (forty per cent); school, 46% (forty and Six per cent); lycole, 52 per cent (fifty-two per cent) and abnormal, 56 per cent (fifty-six percent) ".

ArtAculo 112.-The private guarderas that serve during the minor day of the NiA Council will receive, from the agency a remuneration equivalent to 75% (seventy-five percent), of the remuneration that is pay to private establishments that host children on a full-time basis.

These remuneration will be regulated and served by the Ministry of Education and Culture. Be it to the General Secretariat to enable the sums necessary to deal with these erogations and to adjust them in accordance with the requirements of the Article 389 of Law 15,809 ofApril 1986.

ArtAculo 113.-Crate at the Ministry of Education and Culture, the "Fund for the Child's Peculio", which will be provided by the collection from the following resources:

a) The production of the sale of the child's worksheets (b) The production of the percentage of the tufabrics and curatels provided by the article 413 of the Civil Code, 65 of Law 9.539, of 31 December 1935 and 1Aº of Law 10.621, June 20, 1945;

c) The produced of the provents referred to by the articles 3Aº of Law 11,923, of 27 March 1953, and 447 of Law 14.106, ofMarch 1973;

d) The result of the participation in the tax on dances created by literals (b) and (c) of article 8Aº of Law 10.853, of 23 October 1946, this last one in the wording given by the article 469 of Law 14.106, ofMarch 1973;

e) The production of the fines that are referenced by the 232, 240, 241, 244, 245, 246 and 248 of the NiA Code: 325 of Law 13,640,26 December 1967, and decrees 329/979 of 14 February 1979 and 746/985 of 10 December 1985.

The extra-budgetary resources indicated in this article and affected to the "Fund of the Child Pequel" shall be exempt from the provisions of the Article 75 of Law 15,809 ofApril 1986. The Council of the NiA will have the availability of 100 (100 percent) of the produced resources.

The Fund shall be administered by the Council of the Nià ± o, who will distribute it among the minors in charge, in accordance with the provisions of the regulations that will dictate the Executive Branch, within ninety days of the date of validity. of this law.

ArtAculo 114.-In the "Ministry of Education and Culture" an item of N$ 8:105.234, 10 (new weights eight million five thousand two hundred and thirty-four with 10/100), at prices from January 1986, at last to be used for the remodeling and conditioning of the local street of Uruguay 933.

This addition does not affect the Article 438 of Law 15,809 ofApril 1986.

ArtAculo 115.-AsAgnase an annual departure of N$ 100:000,000 (new pesos one hundred million) to grant study grants in the national territory, in favor of students whose economic condition is requires and for the performance of regular courses in the middle or university teaching.

The administration of this Fund and the establishment of the operating conditions of the system correspond to the "National Scholarship Commission", consisting of seven honorary delegates appointed by the following institutions: one by The Executive Branch, which will be chaired by the University of the Republic, two by the National Administration of Public Education (ANEP) and two by the Municipal Intrends of the Interior. The Executive Branch shall put the officials and the material elements required for its operation at the disposal of the Commission.

The Commission shall be installed within the period of ninety days from the date of this law.

ArtAculo 116.-The Regional Directors of the Ministry of Health will have to meet a schedule of no less than forty hours a week.

ArtAculo 117.-Except for the article 1Aº of Decree law 14.263 of 5 September 1974, from the 1st of January 1986, the hiring of medical practitioners appointed by contest to cover posts in the only one made up of the Ministry of Health and the Faculty of Medicine.

ArtAculo 118.-Extile the competence of the General Inspection of Labor and Social Security in matters of safety, hygiene, environmental conditions of work and occupational health in general, to the Administration Central, Departmental Governments, Autonomous Entities, Decentralized Services, and non-state public law persons.

To be responsible to the Executive Branch to establish the formal procedures to be followed by the General Inspectorate of Labor and Social Security, in the exercise of their functions.

ArtAculo 119.-Agre to the items set in the Article 516 of Law 15,809of 8 April 1986, an amount equivalent to the sum of U$S 10:000,000 (United States of America ten million dollars), to the end of the works of the Palace of Justice (Padrones NAº 5682, 5683 and 5684 of the department of Montevideo).

This item will be discriminated against in the following way: aA ± o 1987, U$S 2:000.000 (dollars of the United States of America two million); year 1988, U$S 4:000.000 (dollars of the United States of America four million) and years 1989 U$S 4:000.000 (U.S. dollars four million dollars).


CHAPTER IV

BODIES OF ARTICLE 220 OF THE CONSTITUTION OF THE REPUBLIC

ArtAculo 120.-The Supreme Court of Justice will be asked to agree with the Bank of the Eastern Republic of Uruguay, the rates of interest to be paid by this institution for the judicial deposits, which will have to the destination to which the Article 550 of Law 15.809,8 April 1986.

ArtAculo 121.-Establish that the payment of the tribute referred to by the Articles 554 to 560 of Law 15,809of 8 April 1986, shall be made in all cases, by means of the "National Treasury-Judicial Executions" account, in dependence of the Bank of the Eastern Republic of the Uruguay.

ArtAculo 122.-Exonase to the agencies of the Central Administration and the Bank of Social Protection, of the Tourism established by the Article 554 of Law 15,809 ofApril 1986.

ArtAculo 123.-Facultate the Supreme Court of Justice to modify and redistribute the territorial jurisdictions of the Rural Peace Courts, among all the Peace Courts of the Interior of the Republic.

The Supreme Court of Justice will have to take into consideration the number of inhabitants, the characteristics and the needs of the different areas of the country.

ArtAculo 124.-The Judicial Power technics which, according to the artAculo 129 of the law 15,750, of 24 June 1985, were authorized to exercise the profession of scribe upon sanctioning the law 15.809, dated 8 April 1986, shall follow the previous rule.

What is available in the Article 509 of Law 15,809,8 April 1986, shall be applicable to the respective posts on the vacancy or for the purposes of the persons concerned which, if necessary, shall be final.

ArtAculo 125.-DeclAs with carA ¡ cter interpretative that the resolutions of the Supreme Court of Justice that according to the provisions of the decree law 14,528, of 1Aº of June 1976, modify the limit of competence set by the numeral 1) of the artAculo 257 of law 13.318, dated 28 December 1964, in the wording given by the artAculo 494 of Law 14.106, of 14 March 1973, are applicable to matters which are initiated as of the date of entry into force of the respective resolutions.

Derse the decree law 14,553, ofAugust 1976.

ArtAculo 126.-AutorAzase to the Court of Auditors of the Republic of the Republic a departure of N$ 1:200,000 (new pesos a thousand two hundred thousand) for the adaptation of the building and a departure of N$ 2:300,000 (new weights two million three hundred thousand) for furniture and equipment.

ArtAculo 127.-Officials who, by gathering the conditions prescribed in the first paragraph of the article 7Aº of this law, are fulfilling tasks in the Court of Auditors, achieved by the rule laid down in that rule.

ArtAculo 128.-The Electoral Court shall have the power, in respect of its officials, referred to in the final paragraph of the artAculo 35 of Decree Law 14.189, ofApril 1974.

ArtAculo 129.-AutorAzase to the Electoral Court, for the destinations indicated, the following items:

a) "MA procurement and office equipment", N$ 7.023.632 (new weights seven million twenty-three thousand six hundred and thirty-three two);

b) "Procurement Sub-Station Procurement", N$ 8,758,883 (new weights eight million seven hundred and fifty-eight thousand eight hundred Eighty-three);

c) "Purchasing MA and Printing Accessories", N$ 8,924,145 (new weights eight million nine hundred and twenty-four thousand one hundred and forty-five);

d) "Procurement of Equipment and Accessories for Photographs", N$ 2,313,667 (new weights two million three hundred and thirteen thousand six hundred Sixty-seven);

e) "Reconditioning of Central Headquarters", N$ 3.098,661 (new weights three million ninety-eight thousand six hundred and sixty-six and one.

f) "Procurement and installation of an elevator", N$ 6,197,323 (new weights six million ninety-seven three hundred and twenty and three).

ArtAculo 130.-Set an annual departure of N$ 1,000,000 (new weights a million), for equipment and alhajment of the Administrative Contentious Tribunal.

ArtAculo 131.-Setting up for the Tribunal of the Administrative Contentious a departure for an amount equivalent to U$S 4,500 (dollars from the United States of America four thousand five hundred), for the purchase of a photocopier.

ArtAculo 132.-AutorAzase a ANEP an annual departure of N$ 325,000,000 (new weights three hundred and twenty-five million) for its authorized investments.

ArtAculo 133.-FAjase to the University of the Republic a departure of N$ 110,000,000 (new weights one hundred and ten million) for the construction of 5,100 meters of university classrooms from which to invest N$ 55,000,000 (new weights fifty-five million) in the year 1987.

ArtAculo 134.-The University of the Republic may have 100% (one hundred percent) of the revenue provided for in literals (B), (C), and (D) of the artAculo 45 of Law 12.549 of 16 October 1958. The use of provents shall be in accordance with the annual forecasts.

If it is not a matter of income, this will be done in time to concentrate or renew the agreements or other instruments that generate income and eventually establish obligations for the University of the Republic. In all situations, the use of the resources will be carried out in accordance with the ordinances that the Court of Auditors dictates, and report annually to the Ministry of Economic and Finance within one hundred and twenty days of the closure of the exercise. Within the meaning of these ordinances, the extra-budgetary funds may be allocated to the payment of current expenditure, investment or personal remuneration.


CHAPTER V

SUBSIDIES AND GRANTS

ArtAculo 135.-Increase to N$ 7,500,000 (new weights seven million five hundred thousand) and N$ 1,725,000 (new weights a million seven hundred and twenty-five thousand) the items planned in the artAculo 618 of Law 15,809of 8 April 1986 for the Movement of the Agricultural Youth and the Foundation Pro Cardias, respectively.

ArtAculo 136.-Inclaction on the node set in the article 618 of Law 15,809of 8 April 1986, with effect from 1 January 1987, to the National Association for the Nià ± o Lisiado and the "Federico Ozanam" School for Adults in the city of Montevideo, with a departure of N$ 1,000,000 (new weights one million) to each.

ArtAculo 137.-AsAgnase to the Professional Training Board created by the Decree Law 14,869 ofFebruary 1979, a subsidy for the financial year 1986, up to N$ 45,237,000 (new weights forty-five million two hundred and thirty-seven thousand), to cover operating and investments.

ArtAculo 138.-Increase, for the financial year 1986, the allowance allocated for operating expenses to the State Railways Administration (AFE), by the article 615 of Law 15,809, of 8 April 1986, at N$ 325,768,000 (new weights three hundred and twenty-five million seven hundred and sixty-eight thousand).

ArtAculo 139.-AsAgnase to the National Institute of Colonization a one-off item of N$ 272,000,000 (new weights two hundred and seventy-two million), for investments in dairy fields and recomposition of productive units in the mini-fundiums area of the south of the country.

ArtAculo 140.-AsAgnase to the Banco Mortgage del Uruguay, from the financial year 1987, an annual subsidy of N$ 3,390,000,000 (new pesos three thousand three hundred and ninety million). This item will be adjusted by the mechanism provided by the Article 6Aº of Law 15,809, ofApril 1986.

ArtAculo 141.-SuprAmese, from 1Aº January 1987, the allowance allocated for investments to the State Railways Administration (AFE), by literal a) of the article 615 of Law 15,809, of 8 April 1986, for an amount of N$ 165,696,000 (new weights one hundred and sixty-five million six hundred and ninety-six thousand).

ArtAculo 142.-Derangbe the artAculo 516 of Law 13,892of 19 October 1970 and all those provisions which put into charge the National Treasury payments to the National Cooperative of Milk Producers (CONAPROLE), for the purposes of pasteurization.

ArtAculo 143.-DestAnase of the produced lAquido of the first loterAa following the date of entry into force of this law, after deduction of the sum of N$ 300,000 (new weights three hundred thousand), with destination The National Plan of Imorders, 25% (twenty-five percent) for the Uruguayan Red Cross and 10% (ten percent) for the Patronato del Sichogata.


CHAPTER VI

VARIOUS CREDITS

ArtAculo 144.-AutorAzase to the Ministry of Livestock, Agriculture and Fisheries, to have a consignment of N$ 6,128,035 (new weights six million and twenty-eight thousand thirty) equivalent to U$S 45,192 (dollars of the The United States of America forty-five thousand one hundred and ninety-two), as a contribution to the Convention of the Technical Cooperation in the field of Agricultural Research (PROCISUR), held among the PaAces of the Southern Cone, the Inter-American Institute for The Cooperation for Agriculture (IICA) and the Inter-American Bank of Development (BID).

ArtAculo 145.-The agreements or contracts that the Executive Branch, the Autónomos Entes and Decentralized Services celebrate with foreign governments require the approval of the General Assembly.

They do not require legislative ratification of the agreements or contracts that the Executive Branch, the Autónomos and the Decentralized Services will hold with international organizations of which the country is part.

With respect to the agreements or contracts concluded by the Entés Autónomos and Servicios Descentralizados, the subject matter of the agreement or contract should be the same as the change that the laws assign to it, according to the purposes of its activities. normal. The Executive Branch will establish the cases that will require prior authorization.

In any case, the General Assembly shall be given within the following days of its celebration.

ArtAculo 146.-Set a one-off item of N$ 542,400,000 (new weights five hundred and forty-two million four hundred thousand), equivalent to U$ 4,000,000 (U.S. dollars four (million), to meet the local counterpart of the contract of the loan 786 /SF-UR with the Inter-American Development Bank (IDB), to the Reinvestment Fund.

This item shall be governed by the term of the term contract.

ArtAculo 147.-The implementing agency of the "Global Preinvestment Program", which refers to the loan agreement mentioned in the previous article, will be the Office of Planning and Budget, which will be administered by the Office of Planning and Budget. the resources that are the subject of financing. To this end, they shall subscribe to the contracts and agreements they require in order to comply with the objectives of the programme.

ArtAculo 148.-AutorAzase to the public agencies included in the National Budget to use funding from the Preinvestment Fund for project studies.

The Ministry of Economic Affairs and Finance will have the opening of the corresponding loans, with financing of domestic debt, in the Incisos Investment Plan, as the disbursements of the loans are going through. Such ratings shall be given to the General Assembly. The debt service of the loans to organizations comprised in the National Budget and departmental governments will be served by General Income.

The hiring of the consulting services to use funding from the Preinvestment Fund, by the State Agencies, Autónomos Autónomos, Decentralized Services, or departmental governments, both with people and In accordance with the procedures provided for in the contract of loan referred to in article 146 of this Law, the legal proceedings shall be carried out. AsA as in the Program Operations Regulations.

ArtAculo 149.-The Bank of the Eastern Republic of Uruguay will be the financial agent of the "Global Preinvestment Program", strictly related to the banking activity, in accordance with the the contract of the referred master.

The commission that should be paid to the Bank of the Eastern Republic of Uruguay will be responsible for an estimated departure by General Rentas.

ArtAculo 150.-AsAgnase from the "National Road Interconnection Plan" the following items for the following destinations:

a) "Rural Roads of the Investment Fund of the Ministry of Transport and Public Works (FIMTOP)", the amount of N$ 487,340,000 (new weights four hundred and eighty-seven million three hundred and forty thousand), with funding from the FIMTOP, which will be destined for the construction of rural roads in the year 1987;

b) "Rural Roads (External Debt)", the amount of N$ 487,340,000 (new pesos four hundred and eighty-seven million Three hundred and forty thousand), with external financing from the Inter-American Bank for Reconstruction and Development (IBRD), which is intended for the construction of rural roads in the year 1987.

The items financed by FIMTOP and External Debt will be managed by the Ministry of Transport and Public Works.

These items will be adjusted in the same percentage and opportunity as the power to be applied by the Executive Branch, the faculty provided by the Article 82 of Law 15.809,8 April 1986.

ArtAculo 151.-AsAgnase to the "National Development Plan for Municipal Public Works" that serves the following State, the following items and destinations:

a) "Municipal Works (General Rentas)," amounts of N$ 155,949,000 (new weights one hundred and fifty-five million For the execution of works of architecture and urban pavements in the Municipal Intrends of the Interior in the year 1987 and the same amount for 1988, and N$ 107,215,000 (new weight seven million two hundred Fifteen thousand) for the execution of potables and sanitation by Works State Health (OSE), in the Municipal Intrends of the Interior, in the year 1987.

b) "Municipal Works (External Debt)", the amount of N$ 623,795,000 (new weights six hundred and twenty-three million Ninety-five thousand), for the execution of works of drinking water and sanitation by Sanitary Works of the State (OSE), in the Municipal Intrends of the Interior, in the year 1987.

The items from General Rentas and External Debt, will be managed by the Ministry of Transport and Public Works.

These items will be adjusted in the same percentage and opportunity as it is applied by the Executive Branch, the faculty provided by the Article 82 of Law 15.809,8 April 1986.

ArtAculo 152.-Discourse the transfer for investments in favor of OSE arranged by the law 15,809of 8 April 1986, in the amount of N$ 204,683,000 (new weights two hundred and four million six hundred and eighty-three thousand) for 1987, N$ 409,366,000 (new pesos four hundred and nine million three hundred and sixty-three thousand) Six thousand) for 1988 and N$ 409,366,000 (new pesos four hundred nine million three hundred and sixty-six thousand) for 1989.

AmplAase from 1987, the row 7.3.1.262, State Railways Administration (AFE), in the amount of N$ 165,696,000 (new weights one hundred and sixty-five million six hundred and ninety-six thousand), financed with resources of Rentas General.

ArtAculo 153.-Amend, as of 1st January 1987, the transfer arranged by the law 15,809, dated April 8, 1986 for the "Comprehensive Development Plan for the TacuarembA³-Rivera Area", in the amount of N$ 66,383,000 (new weights sixty million three hundred and eighty-three thousand).

ArtAculo 154.-Establish a single departure of N$ 79,000,000 (new weights seventy-nine million), for the administration of State Sanitary Works (OSE), to meet the costs of " I would like to demand the water supply for the Santiago Vácózquez prison complex.

ArtAculo 155.-They are set up, with a destination for the "Works for the Flood Control in the Black Rar", the following items: N$ 25,000,000 (new pesos twenty five million) and N$ 50,000,000 (new pesos) (i) for the years 1986 and 1987, respectively.


CHAPTER VII

TAX RULES

ArtAculo 156.-Suspend the first indent of the " ARTICLE 5Aº.-Territorial. The goods and services provided in the national territory and the actual introduction of goods shall be taxed, irrespective of where the contract has been concluded and the domicile, residence, or nationality of those involved in the operations and not the exports of goods and services. "

ArtAculo 157.-Suspend literals a) and b) from Article 6Aº of Title 6 of T.O. 1982, for the following:

" a) Those who carry out the acts taxed in the exercise of the activities included in the Tax on the Rentas of the Industry and Trade, included in literal A) of the Article 2Aº of Title 2 of T.O. 1982, in the wording given by the artAculo 653 of law 15.809, of 8 April 1986 ",

" b) Those who receive remuneration for personal services not included in the previous literal or for their professional activity university, except those obtained in the dependency relationship ".

DeclAs in effect from 1 May 1986, the replacement of literal a) from ArtAculo 158.-Suspend the literal (b) of the "b) In imports, the rates will be applied to the CIF cost, plus the surcharges."

If the import will be done in your own name and on behalf of others or non-contributors, a percentage of 50% (fifty percent) of the CIF cost will be added, plus the surcharges.

ArtAculo 159.-Suspend the literal k) from the numeral 1) of the " k) Diaries, perAodicals, magazines, books and brochures of any nature, except for the pornographic. It will also exempt educational material.

The Executive Branch will determine the only mine of the items comprised within the educational material. "

ArtAculo 160.-Sustituyese the " ARTICLE 33.-Recaudation. The Executive Branch shall regulate the form and the amount of the tax, which may be required in the course of the tax year, calculated in the form of the taxable income of the financial year, of the tax that would have been tax for the previous financial year or any other representative of the taxable amount of this tax.

AutorAzase to the Executive Power to set monthly settlement periods for those contributors that you designate in feature-function such as the level of income, nature of the spin, legal form, or the category of contributors to be administered.

When both taxed and exempt transactions are performed, the deduction of the tax on goods and services not intended exclusively for one or more other shall be made in the proportion corresponding to the amount of the transactions taxed for the financial year, without prejudice to their monthly settlement.

In the case of imports the tax should be paid in the form and conditions set by the regulation.

Faculing the Executive Branch to designate retention and perception agents ".

ArtAculo 161.-Agricance al article 5Aº of Decree Law 15,646of 11 October 1984, the following points:

" For taxable persons who perform agricultural and industrial activities at the same time, the financial year shall coincide with the fiscal year.

However, by mediating the taxpayer's founded request, the General Impositive Directorate may authorize different exercise closures.

This device will govern for exercises that close with posterity to June 30, 1985. "

ArtAculo 162.-Agricase al article 8Aº of Decree Law 15,646of 11 October 1984, with the text given by the Article 6Aº of Law 15,768,13 September 1985, the following point:

" When those who perform agricultural and industrial activities at the same time, they close exercise on another date that on June 30, they will value their stock for their value in square, the one that could be challenged by the Administration ".

ArtAculo 163.-Sustituyese the " ARTICLE 16.-The tax is exempt from the holding of obligations issued by companies. This exemption shall be conditional on the reference obligations being listed on the Stock Exchange '

ArtAculo 164.-Derse the ArtAculo 165.-Sustituyese the " ARTICLE 9Aº. Fixed Asset.-Fixed asset assets are understood to constitute the seat of the activity and the other used goods used by the taxpayer or any third party; the real estate shall be considered as a fixed asset, except those for sale.

The asset value update of the fixed asset and its amortisation will be mandatory for all tax purposes. The update should be performed annually, applying the percentage of the wholesale price index variance produced between the closing months of the previous year and the one that is liquid.

For the assets given in the lease, the Executive Branch may set special coefficients on the basis of its market value or profitability. "

ArtAculo 166.-Incorcode al Article 10 of Title 2 of T. O 1982, the following points:

" The expenses incurred by the taxable persons in the Industry and Commerce Tax, intended to train their staff in the areas They are considered to be priorities, they may be computed between one and a half times and two their actual amount, according to the Executive Branch. "

"The Executive Branch will establish the areas considered priority for these purposes."

ArtAculo 167.-Suspend the second indent of the Article 16 of Title 2 of T. O 1982, as follows:

" In the cases of literals A), B), C), D), and F) you can choose to determine the actual net income of the Uruguayan source, according to the rules that determine the regulation "

ArtAculo 168.-The Executive Branch may require payments on account of the Industry and Commerce Tax (IRIC), regardless of the fiscal result of the previous financial year, and may apply to such effects. other indexes, in addition to those set in the ArtAculo 169.-Sustituyese the " ARTICLE 2Aº. taxable values.-The fees shall be applied to actual securities or to the securities to be fixed by the Executive Branch, taking into account the current selling prices to consumption.

The fict values referred to in the preceding paragraph, will be set semi-annually as basic prices.

The General Impositive Direction will adjust, each bimestre, the physical prices, in the form of the variance that will experience the prices to the goods taxed ".

ArtAculo 170.-Suspend the second indent of artAculo 4Aº of decree law 15,584, of 27 June 1984, in the wording given by the Article 65 of Law 15,767of 13 September 1985, by the following:

" Exexonerated university professionals and the auxiliary trade agents referred to by the

ArtAculo 171.-Do the tax created by the Article 650 of Law 15,809,8 April 1986.

ArtAculo 172.-An additional tax of 2%. (two per thousand) to the tribute created by the Article 14 of Law 15,768 ofSeptember 1985.

The production of this tax will go to the Honorary Commission for the Eradication of Rural Unhealthy Housing (MEVIR).

ArtAculo 173.-Derive the articles 657 to 662 of Law 15,809, ofApril 1986.

ArtAculo 174.-Declare the rules of the law 15.809of 8 April 1986 laying down taxes, amending the existing ones or regulating administrative procedures ( artAculas 625, 627, 628, 630, 636 to 650, 652 to 654, 656 to 662 and 667 to 673), entered into force on 1 May 1986.

ArtAculo 175.-Facultate to the Executive Branch to fix differential rates of the Internal Specific Tax (IMESI) that will govern for the operative events mentioned in the numerals 1), 4), 5), 6), 7), 8), 9), 12) of the Article 1Aº of Title 7 of T. O 1982.

The above faculty shall be limited to the geographical areas of the land border departments to be determined by the Executive Branch and the taxes on certain goods.

In all cases the rates that are set will not exceed the most currently set in the Article 1Aº of Title 7 of the 1982 T.O., for the operative events referred to in this Article.

The Executive Branch will have the form and conditions in which it will operate the present provision for the purpose of its operation and comptroller, and may limit its scope, including based on the domicile, residence or nationality of the acquirer of the taxed goods.

ArtAculo 176.-Sustituyese the Article 647 of Law 15.809,8 April 1986, by the following:

" ARTICLE 647. (TASA).-The tax rate will be up to 1.5% (one with five percent) annually except for the following generating events that will be up to 0.75% (zero seventy-five percent) per year:

a) Crs to finance exports and imports on temporary admission

b) Proms granted in instalments not less than three years

c) We provide to public bodies, including departmental and Ente Autónomos governments that do not perform commercial and industrial activities.

d) Social credit loans from the Bank of the Eastern Republic of Uruguay.

e) Any eventual ones that are generated by the granting of sureties, endorsements, garantAas, and acceptances.

National public debt holding will be exempt from this tribute.

Prior to the determination of the referred rates, the Central Bank of Uruguay will be heard. The Executive Branch may apply differential rates, both for the various operative events provided for in this article, and for the various tax items included in such operative events, always within the maximum limits. provided for in this Article ".

ArtAculo 177.-Sustituyese the article 9Aº of Decree Law 15,646 ofOctober 1984, by the following:

" ARTICLE 9Aº. (Deduction).-They will be considered to be the expense of the exercise in which they are performed:

a) annual crops;

b) the permanent prairie deployment;

c) wired;

d) the tajamar construct;

e) the protective or performance forest deployment.

ArtAculo 178.-Sustituyese from its lifetime the Article 11 of Decree Law 15,646,11 October 1984, by the following:

" ARTICLE 11.-All legal exonerations of taxes established in favor of certain entities are repealed for this tax activities. The income from the holdings of forests and forests referred to in the Articles 33 to 37 of Title 2 of T. O 1982, are exempt from this tribute".

ArtAculo 179.-Suspend the second indent of the " If there are assets affected to the production of untaxed rents, the liability will be computed in the ratio that saves the affected asset to the production of taxed income with respect to the total of the asset valued according to tax rules ".

This rule will govern for closed exercises as of the duration of this law.

ArtAculo 180.-Inclase in the Article 6Aº of Title 6 of T.O. 1982, the following literal:

"G) Those who are taxpayers of the Agricultural Income Tax."

ArtAculo 181.-Suspend literal (A) from numeral 1) of "A) Fruit, vegetables, and products in your natural state".

ArtAculo 182.-Tax to invoice. The Value Added Tax (VAT) corresponding to the circulation of agricultural products in their natural state, will not be included in the invoice or equivalent document, remaining in suspense to the tax effects until it is transformed or alter the nature of the same. In this last case, the employees should include the tax that would result from applying the corresponding rate on the total net amount contracted or invoiced and will not have the right to tax credit for the VAT in suspense.

The tax for the service and sales of fixed assets and assets, except for players made by the contributors of the literal g) of the ArtAculo 183.-Tax Liquidation. The tax payable will be settled on the basis of the total invoiced tax as set out in the second indent of the previous article, discounting the tax corresponding to the causes referred to in the final letter of the href="areuelveref.aspx?COMUN, '/htmlstat/pl/otherdocuments/today/1982/dgit6.htm#art3' " title="Value Added Tax (3Aº of Title 6 of T.O. 1982).

From the figure obtained will be deducted:

a) The Value Added Tax (VAT) corresponding to the acquisitions referred to in the third indent of the previous article, in the form set out in the third indent of literal B) of the Article 9Aº of Title 6 of T. O 1982.

b) The tax paid when importing the goods referred to in the previous literal.

If by the indicated procedure I will result a credit in favor of the taxpayer, you will be charged to the payment of other taxes collected by the General Direction Imposito or the advance contributions, in the form that determines the Power Executive.

In the case of sales made by those who are not taxable persons of the Agricultural Income Tax (IRA), of goods whose VAT has remained in suspense, the same purchases will not be deducted corresponding to the goods or services that integrate, directly or indirectly, the cost of the reference goods.

ArtAculo 184.-The Value Added Tax (VAT) clearance period set for the contributors of the literal g) of the artAculo 5Aº of decree law 15,646, of 11 October 1984, for taxpayers of the Agricultural Income Tax (IRA).

ArtAculo 185.-The IMAGRO contributors may deduct from their tax the duly documented Value Added Tax, corresponding to the cost of the items that make up the href="areuelveref.aspx?COMUN, '/htmlstat/pl/otherdocuments/today/1982/dgit1.htm#art11' " title="Tax on Agricultural Activities "> Articles 11 and 12 of Title 1 of the T.O. 1982, in the form and conditions laid down in the following Articles.

If a credit is found in favor of the taxpayer, it will be charged to the payment of other taxes collected by the General Impositive Directorate or advance contributions in the form determined by the Executive Branch.

ArtAculo 186.-The Value Added Tax (VAT), included in the items in the ArtAculo 187.-The Value Added Tax (VAT) included in the cost of the items in the ArtAculo 188.-Agricance al "The cost of livestock production, per hectare average productivity area should be calculated for the purposes of their subsequent deduction".

ArtAculo 189.-Agricase al "The conditional deduction should be computed with Value Added Tax (VAT) exclusive."

ArtAculo 190.-Sustituyese the article 1Aº of Decree Law 15,646of 11 October 1984, by the following:

" ARTICLE 1Aº. (Structure).-Crate an annual tax that will tax the net income of Uruguayan source obtained in the exercise of agricultural activities. This tax shall be called the Agricultural Income Tax (IRA). "

ArtAculo 191.-Sustituyese the artAculo 2Aº of Decree Law 15,646of 11 October 1984, by the following:

" ARTICLE 2Aº.-Constituency rents included:

A) Those derived from agricultural activities intended to obtain primary, plant, or plant products animals, by using the soil factor, such as cattle or cattle fattening, production of leather and milk, agricultural production, fructQueue, hortQueue and floriculture. The following shall be included for the purposes of this law, derived from agricultural activities carried out under the legal forms of aparcerA, grazing and the like, either permanently, accidentally or temporarily.

B) Leases from leases.

C) The result of asset disposal of the asset that was set to be determined by the the difference between the sales price and the tax value of the assets.

The result of rural real estate (land and improvements) will not be income.

Not included are the rents derived from leases registered before August 31, 1984, and for the original period of duration of the contract, until their first revision, nor the leases, less than N$ 500,000 (new pesos (500) a year, a figure that will be updated in equal proportion to the fact that the cap referred to by the artAculo 13 of Decree Law 15,646 ofOctober 1984.

ArtAculo 192.-Agricase al article 3Aº of Decree Law 15,646of 11 October 1984, the following point:

" It will be considered passive subjects for family members and those involved in aparcerA, grazing and similar activities, whether in form permanent, accidental, or transient ".

ArtAculo 193.-The expenses incurred by the taxable persons of the Agricultural Income Tax in respect of fees to technical graduates of the University of the Republic, of the " National Administration of Public Education " (Technical-Professional Education) and the Jackson Agricultural School, for assistance in areas considered to be a priority, may be counted for once and a half of their actual amount.

The Executive Branch will establish the areas considered to be priorities and these effects.

ArtAculo 194.-Sustituyese the " ARTICLE 3Aº.-They constitute income derived from agricultural activities intended to obtain primary, plant or animal products, by using the soil factor, such as cattle or cattle fattening, production of wool, hides and milk, agricultural production, fructQueue, hortQueue and floriculture. It shall be included, for the purposes of this law, those derived from agricultural activities carried out under the form of an oath, grazing and the like, either permanently, accidentally or temporarily. "

ArtAculo 195.-Agricase, al " It will be considered passive subjects for family members and those involved in aparcerA, grazing and similar activities, whether in form permanent, accidental, or transient ".

ArtAculo 196.-Agri-gase to the Conditional Deduction Ruble referred to in the " G) Fees of the graduates of the University of the Republic, of the National Administration of Public Education (Education-Professional Education) and the Jackson Agricultural School to assist the agricultural producer in the priority areas to be established by the Executive Branch. "

ArtAculo 197.-Sustituyese the artAculo 13 of decree law 15,646, dated 11 October 1984 with the wording given by the artAculo 2Aº of Decree Law 15,726of 8 February 1985, by the following:

" ARTICLE 13.-Taxpayers who in the period 15 October 1984 to 30 June 1985 obtain net income exceeding N$ 3,000,000 (new weights 3 million) updated by the variance experienced in the Andice of wholesale agricultural prices in the period October 1984 to June 1985, should be obliged to pay the tax that is created by the href="areuelveref.aspx?Law, 15646/art1/HTM"> article 1Aº of this Law, from the financial year of July 1985 to June 30, 1986.

For the 1Aº of July 1986 to June 30, 1987 the Executive Branch will set the amount referred to in paragraph 1Aº.

For the 1Aº of July 1987 to June 30, 1988 the amount will be equal to the gross income of 1,750 hectolitres of average physical productivity. of the year corresponding to the year 1Aº of July 1986 to 30 June 1987 determined in accordance with the provisions of the For exercises initiated from July 1, 1988, the Executive Branch will fix the amount that will not be less than the gross income equivalent. 1 500 hectolitres of the average productivity of the paAs corresponding to the previous immediate financial year determined in accordance with the provisions of the For the purposes of the application of the respective lAmite the lease income will be computed by six times the amounts accrued in the period corresponding to the net income from the sale of livestock products other than livestock, leather wool and sows will be counted by 50% (fifty percent).

The net income term comprises the amount of net sales and services provided. Net sales shall be considered to be the value of deduction, gross sales, returns, allowances and trade discounts or other similar concepts according to the customs and uses of the square. "

ArtAculo 198.-The first readjustment of the facility agreements concluded according to the rule set by the Law 15.781 ofNovember 1985 will be carried out on 30 April 1987.

ArtAculo 199.-Exonase from the Tax on Industry and Commerce (IRIC), to radio stations within the country (AM), that meet any of the following conditions:

A) Cuyas emitting plants are located in populations of less than ten thousand inhabitants.

B) Your power station does not exceed 250 Watts.

ArtAculo 200.-Declare that the associations of retirees and pensioners, of all the paAs, with personaa jurAdica, are benefited with the provisions in the artAculo 134 of Law 12.802, dated 30 November 1960.

ArtAculo 201.-Sustituyese the artAculo 9Aº of Decree Law 14.178of 28 March 1974, by the following:

" ARTICLE 9Aº. (Canalization of Savings).-The Executive Branch may establish that the persons or legal persons who have made contributions documented in The amount of the amount invested before the time of the filing of the respective declaration can be deduced for the liquidation of the Tax on the Industry and Commerce (IRIC). Affidavit. In the event of such actions being taken before the three years of purchase, the corresponding tax shall be relieved of the resulting difference. The Executive Branch will set the time limit during which the benefit of the savings channel is granted and the maximum amount of the capital integration, generating the exemption of the income tax. "




CHAPTER VIII

VARIAS PROVISIONS

ArtAculo 202.-The Tax of Seals that taxes the cancellation of obligations arising from the personal remuneration of the members of the Notary Fund of Retirement and Pensions referred to in the paragraph second from artAculo 52 of Decree Law 14,948of 7 November 1979.

ArtAculo 203.-Set the following contributors and contribution rates to the Disease Allowance Fund created by the artAculo 111 of Law 12.802. of 30 November 1960.

A) In the case of active scribes, 3% (three percent) of the fees accrued in accordance with the provisions of the literal a) of the artAculo 18 of Law 10.062, dated October 15, 1941.

B) In the case of active employees affiliated with the Retirement and Pensions Notary Box, 2% (two percent) of the nominal amount of the respective salaries.

C) In the case of retirees in the Retirement and Pensions Notary Box, 1% (one percent) of the nominal amount of the passivity.

Declare the emerging obligations of the artAculo 7Aº of decree law 14,407, of 22 July 1975, are not of application to those affiliated to the Institute created by the law 10.062, dated October 15, 1941.

ArtAculo 204.-Sustituyese the Article 643 of Law 15.809,8 April 1986, by the following:

" ARTICLE 643.-Tax collection will be in charge of the Primary Education Council. This council shall agree with the bodies it deems appropriate, the collection of the tribute, as well as to agree with such bodies the commission that will eventually correspond to them for that collection ".

ArtAculo 205.-Prorrölgase, until December 31, 1987, what is provided by the artAculo 37 of Law 15,767of 13 September 1985 in the wording given by the second indent of the Article 75 of Law 15,809, ofApril 1986.

ArtAculo 206.-AutorAzase to the Ministries of Labor and Social Security and Economic and Finance, to have a departure of up to N$ 40,680,000 (new pesos forty million six hundred and eighty thousand), equivalent to U$S 300,000 (three hundred thousand dollars from the United States of America) in order to manage the acquisition of labor credits of the staff of the Sugar Rao Negro S.A. (ARINSA), who have a judicial judgment based on the authority of a matter judged on the date of entry into force of this law.

ArtAculo 207.-Amend en up to U$S 150,000,000 (one hundred and fifty million dollars from the United States of America) the authorization granted to the Executive Branch by the artAculo 1Aº of decree law 14.268, dated 20 September 1974, as amended by the artAculo 1Aº of decree law 14,814, of 29 August 1978 and by the article 1Aº of Law 15,773, dated 23 September 1985, to financ as a result of the National Budget and by rescuing Letras de Treasurer Aa for an equivalent amount.

ArtAculo 208.-Starting from the 1st of January 1987, the contribution that the State will lend to the departmental governments of the interior of the Republic, will be of 5% (five percent) of the produced of the Tax Internal Specific (IMESI) which taxes naphthas (superfuel eaten and unleaded) and 5% (5%) of the IMESI produced, on tobacco, cigars and cigarettes.

Departmental Governments should demonstrate the maintenance of a regular payment situation with the National Administration of Usines and Electrical Transfers (UTE), National Telecommunications Administration (ANTEL) and Sanitary Works of the State (OSE), for the purpose of perceiving the tax contribution. Otherwise, the resulting amount shall be applicable in the first place to regularise the situation with those organisms.

Such a contribution will be distributed in the form provided by the 3Aº of the Article 619 of Law 15.809,8 April 1986.

In what has to do with the participation in the 25% (twenty-five percent), established in the literal (b) of the aforementioned point, it will be necessary that the deficit deficit proves not to have increased the number of existing officials 1 March 1985. If such an extreme is not met, the item corresponding to that Intrend will increase to 75% (seventy-five per cent) referred to in literal (a) from Article 619 of Law 15.809,8 April 1986.

To these effects, the dismissed officials will not be included, nor the incorporated ones, for the realization of departmental public works with financing from international organizations and for the execution of plans of housing, as long as they are affected by the respective tasks.

ArtAculo 209.-Do not, as of 1Aº of January 1987, set it in the first indent of the Article 619 of Law 15.809,8 April 1986.

ArtAculo 210.-Suspend the number 30 from article 19 of Law 9.515,28 October 1935, in the wording given by the article 1Aº of Decree Law 14,979of 24 December 1979, by the following:

" 30. Sanctioning the transgressions of your decree with fines of up to 350 UR (three hundred Readjustable Units), in all Departmental Governments.

The greater than 70 UR (seventy Readjustable Units), and less than 210 UR (two hundred ten Readjustable Units), can only be apply them to the Municipal Mayor with the authorization of the departmental legislative majority by majority of votes.

The greater than 210 UR (two hundred ten Readjustable Units) can be applied by the Municipal Mayor with the authorization of that, granted by the two-thirds of the total votes of its components.

The unpaid fines may be prosecuted in the judicial proceedings, where applicable, the provisions of the href="areuelveref.aspx?CODCOGOS.COGCO/1982/2/art91/HTM/'/htmlstat/pl/codes/codes/codenation/1982-2/cod_tributario.htm#art91' " title="As applicable to this law, Articles 91 and 92 of the Tax Code. testimonies of the firm resolutions of the Municipal Mayor for which these sanctions are imposed.

Sanctions will be determined in consideration of the severity of the offence and the nature of the protected legal asset.

Departmental Governments will manage agreements with each other aimed at promoting ordinances that ensure the equality of solutions at national level ".

ArtAculo 211.-The Produced of the Tax created by the law 12,700, dated February 4, 1960 and amending, will correspond to the Departmental Government in whose department, according to the register in the Directorate of the Comptroller of Emovientes, Fruits of the PaAs, Marks and Sees (DICOSE), of the Ministry of Livestock, Agriculture and Fisheries, is registered the person of physical or legal who issues the guaa that credits the transfer of the property.

For the purposes of this tax, it shall be subject to any transaction at a cost or free of charge as soon as the delivery of goods with the transfer of the right of ownership takes place or that the person receives the right to dispose of the property. them as if it were their owner. Except for the payment of this tax, donations to public authorities and parents and children or other descendants in a straight line such as the shareholdings and cessation of the semi-moving condominium.

Be it to the Executive Branch to designate agents of retention and perception and to set the deadline for payment of the tribute created by the law 12,700, dated 4 February 1960 and amending.

ArtAculo 212.-The default Multa for the tax rate and retention agents created by the law 12,700, of 4 February 1960 and amending shall be 100% (one hundred per cent) of the tax withheld or collected and not discharged, without prejudice to the tax and criminal liabilities.

ArtAculo 213.-When the tax or perception agents of the tax created by the law 12,700, of 4 February 1960 and amending, are in the situation of concordato, bankruptcy, contest or moratorium or of judicial or civil society settlement, the departmental governments will not be obliged to to hold its results in order to exercise the actions aimed at the collection or advice of the tax authorities, emerging from the obligations as agents of retention or perception (ArtAculo 214.-In cases of bankruptcies and contests, when the execution of taxes of a tax nature, emerging of the quality of agents of retention and perception of the tax created by the href="areuelveref.aspx?Law, 12700//HTM"> law 12,700, dated February 4, 1960 and amending, concurs with the work of labor ( artAculo 11 of decree ley14.188, of 5 April 1974), shall be charged with preference to those.

ArtAculo 215.-Faculing the Municipal Intenders to leave out the design as a retention agent and the perception of the tax created by the law 12,700, dated February 4, 1960 and amending, retained or perceived, making it public in this case the respective decision.

ArtAculo 216.-The departmental governments, at the request of the data subject, will issue a semi-annual certificate of validity which will prove that the latter has no outstanding debts for the purposes of the property and tax contribution to the auctions established by the law 12,700, dated 4 February 1960 and amending.

The certificate should be awarded within the five days after the certificate has been requested. If, within that period, the Departmental Government does not give up, the Departmental Government shall give the person concerned a record of this, which shall enable it to comply with the provisions referred to in the following Articles, as if it had been the holder of the certificate referred to in the preceding paragraph.

ArtAculo 217.-Financial intermediation institutions (banks, bank houses and savings and credit cooperatives), will not grant or renew loans for industrial, commercial, or commercial activities, agricultural or services, without the prior exhibition of the certificate referred to in the previous article, which shall be issued by the Departmental Government corresponding to the place where these activities are carried out.

The Office of Comptroller of Emovientes, Fruits of PaAs, Marks and Sees (DICOSE), will not issue Property Guaas and transit to those who will not exhibit the certificate referred to in the previous article.

ArtAculo 218.-Without prejudice to the provisions of Article 216, a special certificate must be obtained in cases of total or partial disposal, settlement or dissolution of industrial establishments, commercial, agricultural or service, or of registration of contracts of leases and rural parks, with the same constancy of the Departmental Government referred to until the date of the act that motivates the request.

The omission of the established precedence matters in full the solidarity of the acquirer with respect to the tax liability of the enajenante to the date of the operation, which will be extended to the members to any title, directors and Taxpayer administrators.

ArtAculo 219.-Facultate to the Departmental Governments to suspend the validity of the half-yearly certificates referred to in Article 216, when the taxpayer will be in compliance with its tax obligations corresponding to that period.

Such a circumstance should be communicated to the institutions listed in Article 217.

ArtAculo 220.-Facultate to the Executive Branch to establish the obligation of the companies, in the situations that it considers appropriate, to exhibit the certificate of meeting the DAA with the Departmental Governments, for the performance of acts related to commercial, industrial, agricultural or service activities.

ArtAculo 221.-The certificates referred to in articles 216 and 217 cannot be denied by the fact that the taxpayer has brought the administrative resources or the actions Jurisdiction provided for in the Constitution of the Republic without prejudice to the taking of precautionary measures by the active subject or to initiate the corresponding executions.

ArtAculo 222.-To the exclusive effect of the grant of the refunding provided in the law 15.786of 4 December 1985, the presentation of the certificates provided for in articles 216 and 218shall not be required.

ArtAculo 223.-For up to twelve months, the time limit set by the article 5Aº of Law 15,800, ofJanuary 1986.

ArtAculo 224.-ModAfy the time limit set in the artAcles 4Aº , and 9Aº of Law 13.102, of October 18, 1962, fixed in its place, four years old.

ArtAculo 225.-Declare, for all retirement purposes, that the services provided by the artAculo 16 of Law 15,783, of 28 November 1985, does not imply in any case the loss of the retirement cause configured by the act of dismissal ( article 1Aº of the law cited), being able to benefit from the passivity or reform of the retirement pension, as provided by the artAculo 18 of the said law, without prejudice to the right to the option by the previous rule, established by the Article 83 (a) of the institutional act NAº 9.

ArtAculo 226.-For the purposes of applying the Article 18 of Law 15.783 ofNovember 1985 will be accumulated, in addition to the relevant appropriations for the post of which the beneficiaries are holders, all the other allocations of the remuneration, settlement of the charge or the person, and in general any remuneration subject to montepAo. For the purposes of determining such allocations, the remuneration which the person concerned shall be deemed to be paid shall be deemed to have been paid in March 1985 or November of 1985 or November of the same year, as the case may be, if, in the case of time to opt for retirement or reform, he would have reentered the position of the one who was the holder of the date of his disconnection.

This provision will govern with retroactivity on November 28, 1985.

ArtAculo 227.-The persons covered by the second indent of the Article 18 of Law 15.783 of November 1985, it is not appropriate to correspond to them as from 1 April 1986, a passivity less than that which has been the subject of the first indent of the same legal provision. The Bank of Social Care and the Bank of Retirement and Banking Pensions will be able to reliquate the retirement pensions that will be found in that situation.

ArtAculo 228.-Derse the article 677 of Law 15,809of 8 April 1986, and the prohibition on any physical or legal person who develops activities of civil, commercial and/or industrial character, to award cash prizes or in kind to the consumers of their products, whatever the procedure used to do so.

ArtAculo 229.-The Insurance Bank of the State will adjust each year, the income that is served by permanent incapacity or death, in the cases of accidents of work or occupational diseases. This adjustment will be made in the form of the average salaries established by the Ministry of Economic Affairs and Finance. The income which began to be served in the course of a year shall be a proportional adjustment factor as long as it is calculated in months between the initial date of payment of the income and the maturity of the year.

This adjustment shall be made in the month of January of each year, and for the purposes of the calculation the twelve-month period ending in the month of October preceding the adjustment shall be considered.

Other bodies that have to serve income for permanent incapacity or death, for occupational accidents or occupational diseases, will adjust them in the same way, according to the Indices provided by the State Insurance Bank.

ArtAculo 230.-This law shall govern from the 1st of January 1987 except in those provisions in which it expressly establishes another effective date.

ArtAculo 231.-Community, etc.

Session of the General Assembly, in Montevideo, on December 17, 1986.

ENRIQUE E. TARIGO,
President.
Mario Farachio,
Héctor S. Clavijo
Secretary.

INTERIOR MINISTRY
 MINISTRY OF FOREIGN AFFAIRS
  MINISTRY OF ECONOMY AND FINANCE
   MINISTRY OF NATIONAL DEFENCE
    MINISTRY OF EDUCATION AND CULTURE
     MINISTRY OF TRANSPORT AND PUBLIC WORKS
      MINISTRY OF INDUSTRY AND ENERGY
       MINISTRY OF LABOUR AND SOCIAL SECURITY
        MINISTRY OF PUBLIC HEALTH
         MINISTRY OF ANIMAL HUSBANDRY, AGRICULTURE AND FISHERIES
          MINISTRY OF TOURISM

Montevideo, December 24, 1986.

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

SANGUINETTI.
RICARDO ZERBINO CAVAJANI.
ANTONIO MARCHESANO.
ENRIQUE IGLESIAS.
JUAN VICENTE CHIARINI.
JULIO AGUIAR.
ALEJANDRO ATCHUGARRY.
JORGE PRESNO.
HUGO FERNANDEZ FAINGOLD.
RAUL UGARTE ARTOLA.
PEDRO BONINO GARMENDIA.
ALFREDO SILVERA LIMA.

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Montevideo, Uruguay. Legislative Power.