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Accounts Surrender, 1984. Approval.

Original Language Title: Rendicion De Cuentas 1984. Aprobacion.

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Legislative Power/ Eastern Republic of Uruguay
Published D.O. 24 set/985-NAº 22026

Law No. 15,767

ACCOUNTABILITY AND BALANCE OF BUDGET EXECUTION IS APPROVED FOR THE 1984 FINANCIAL YEAR

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

DECREE:


CHAPTER I

1984 Accounts Performance

ArtAculo 1Aº.-Base the Accounting and Balance Sheet of the Budgetary Execution corresponding to the 1984 Exercise referred to by the Executive Branch of the respective message of June 14, 1985.

ArtAculo 2Aº.-Authorize the Executive Branch to issue a Public Debt to settle the budget deficit outstanding at December 31, 1984 for an amount of new pesos 25.690:575.684, 10 (new Twenty-five thousand six hundred and ninety-five hundred and seventy-five thousand six hundred and eighty-four with ten hundred).

ArtAculo 3Aº.-The Executive Branch will have the issuance of this debt and its amortisation will be fed by a 3% (three percent) annual fee with a grace and a draw. The interest rate of 5% (5%) annually payable semi-annually.


CHAPTER II

Operation

ArtAculo 4Aº.-Set an amount of up to N$ 1,626:000,000 (new weights thousand six hundred and twenty-six million) to reinforce operating expense items (excluding supplies) for the 1985 Exercise From the Incsos 2 to 13 and 27 of the National Budget, the following detail is added:

N$

a) 02 - Presidency of the Republic 16:435,000
b) 04 - Ministry Interior 92:126,000
c) 05 - Ministry Economics & Finance 113:811,000
d) 06 - Ministry Foreign Relations 1:115,000
e) 07 - Ministry Agriculture and Fisheries 72:191,000
f) 08 - Ministry Industry and Power 5:536,000
g) 10 - Ministry Transport and Public Works 479,000
h) 11 - Ministry Education and Culture 58:628,000
i) 12 - Ministry Public Health 611:847,000
j) 13 - Ministry Labor and Social Security 35:223,000
k) 27 - Office National Civil Service 16:500,000

The Executive Branch will allocate up to N$ 42:242,000 (new pesos forty-two million two hundred and forty-two thousand) to the Incisos 11, 16 and 19 at the time the transfer of the funds of Subparagraph 14 is verified, (former Minister of State Justice).

The remnant, up to the amount determined in the first indent, will constitute a credit to be applied in terms of the needs of the implementation of the budget programs, giving the General Assembly an account.

ArtAculo 5Aº.-AsAgnse to the following Incisos included in Article 220 of the Constitution the items of operating expenses (excluding supplies) for the 1985 Exercise that are indicated:

Paragraph 17-Court of Accounts N$ 4:214,000.00 (new weights four million two hundred and fourteen thousand);

Section 18-Electoral Court N$ 12:755,000.00 (new weights twelve million seven hundred and fifty-five thousand),

Paragraph 25-National Public Education Administration N$ 518:278,000.00 (new weights five hundred and eighteen million two hundred and seventy-eight thousand);

Paragraph 26-University of the Republic N$ 590:400,000.00 (new weights five hundred and ninety million four hundred thousand). The established organisms shall precede, within the term of ninety days from the publication of this law, communicate to the General Count of the Nación, the opening of the credits per Program and by the Rubro.

ArtAculo 6Aº.-For the purposes of the lAmite of the current account loan granted by the Central Bank of Uruguay to the Executive Branch, pursuant to article 255 of the law 13,320, dated 28 December 1964, with the modification provided by article 483 of the law 13,892, dated 19 October 1970, shall not be counted as the amount used on 28 February 1985.

ArtAculo 7Aº.-Transfer of Program 1.02 "Ejacertos" from Subsection 3 "Ministry of National Defense" to Program 1.09 "Prison Administration" of Section 4 "Ministry of the Interior", the following subjects budget:

Rubro 2.00 "Materials and Supplies" N$ 7:335,333.00 (new weights seven million three hundred and thirty-five thousand three hundred and thirty-three).

Rubro 3.00 "Non-Personal Services" N$ 182,135.00 (new weights one hundred and eighty-two thousand one hundred and thirty-five);

Rubro 4.70 "Engines and Parts for Rempazo" N$ 56,880.00 (new weights fifty-six thousand eight hundred and eighty);

Rubro 200-802 "ANCAP Supplies" N$ 4:197,800,00 (new weights four million and ninety-seven thousand eight hundred);

Rubro 200-805 "Supplies Conaprole" N$ 451,500.00 (new weights four hundred and fifty-one thousand five hundred);

Rubro 200-854 "Supplies Meat" N$ 10:000,000.00 (new weights ten million).

The transferred loans for supplies correspond to seven months and are calculated at current prices at the 1Aº of June 1985, and should be updated in accordance with the rule 20 of the decree-law. href="areuelveref.aspx?LEY, 14985//HTM"> 14,985, dated 28 December 1979.

Facultate to the General Counter to transfer the corresponding credits to supplies of UTE, ANTEL and OSE on the basis of the consumptions of the Establishment of National Freedom 1, during the Exercise 1984.

ArtAculo 8Aº.-The Supreme Court will be able to arrange for the changes in charges and expenses that the service requires, without any increase in the budgetary credit, which will communicate to the The General Assembly and the Court of Auditors are told, for its effects, to the General Assembly.


CHAPTER III

Investments

ArtAculo 9Aº.-FAase in up to N$ 3,725:800,000 (new weights three thousand seven hundred and twenty-five million eight hundred thousand) and in up to U$S 15:000,000 (fifteen million U.S. dollars) equivalent to N$ 1,500:000,000 (new pesos a billion) at the exchange rate of N$ 100 (new pesos 100) the overall maximum amount of investments allocated to all the agencies dependent on the Executive Branch for the Financial Year 1985.

The amount of N$ 3,725:800,000 (new pesos three thousand seven hundred and twenty-five million eight hundred thousand) will be financed by General Rentas and the Investment Fund of the Ministry of Transport and Public Works (FIMTOP).

The amount of U$S 15:000.000 (fifteen million U.S. dollars) corresponds to borrowing by already agreed loans and whose debt service will be serviced by General Rentas and the Investment Fund of the Ministry of Transport and Works. Public.

The allocations for those amounts globally will be as follows:

NAMING RGR.GG. and FIMTOP
              N$

  N$
INDEBTEDNESS
                        U$S

a) 02 Republic Presidency 259:200,000
b) 03 Ministry of National Defense 396:000,000
c) 04 Home Office 187:007,000
d) 05 Ministry of Economic and Finance 48:100,000
e) 06 Foreign Ministry 48:600,000
f) 07 Ministry of Agriculture and Fisheries 93:600,000 300,000,000 3:000,000
g) 08 Industry and Energy Ministry 61:200,000 9:100,000 91,000
h) 10 Ministry of Transport and Public Works 1,749:600,000 1.000:000,000 10:000,000
i) 11 Ministry of Education and Culture 356:400,000 140:400,000 1:404,000
j) 12 Public Health Ministry 158:400,000
k) 13 Ministry of Labor and Social Security 19:800,000

Within the maximum global amounts established in this article, the Executive Branch will assign the 16 "Judicial Branch" to N$ 110:800,000 (new pesos 10 million eight hundred thousand) and U$S 505,000 (five hundred and five thousand dollars). In the case of the Court of Justice, the Court of Justice has ruled that the transfer of the funds from Subparagraph 14, (ex-Ministry of Justice), will be applied in the relevant to such items as provided in Article 8Aº of this Law.

The remainder will be applied to investments in terms of the needs and priorities established for the implementation of the various programs and projects, referred to in the decree of 4 July 1985, giving the General Assembly an account.

ArtAculo 10.-Set the overall maximum amount of investments of the following Incuses in the article 220 of the Constitution:

Paragraph 17. Court of Auditors: N$ 900,000 (new weights nine hundred thousand).

Paragraph 18. Electoral Court: N$ 2:160,000 (new weights two million hundred and sixty thousand).

Paragraph 25. National Administration of Public Education:

N$ 514.600,000 (new weights five hundred and fourteen million six hundred thousand).

Paragraph 26. University of the Republic: N$ 200:400,000 (new weights two hundred million four hundred thousand).

The established bodies will precede, within the term of ninety days from the publication of this law, communicate to the General Secretariat of the Nación and to the Office of Planning and Budget the opening of the Program and project credits.

ArtAculo 11.-FAjase in up to N$ 600:000,000 (new weights six hundred million) the financial assistance with charge to General Rentas and to the Investment Fund of the Ministry of Transport and Public Works, for the execution in 1985 of the works of the National Program of Road Interconnection (3rd. Project Carretero-BIRF 2.238/UR), of the National Plan of Municipal Works (Prütstamos BID NAº 471 /OC, 472 /OC and 700 /SF), of the permanent working group TacuembA³-Rivera and of the works of defense of the floods of the Black River.

The Executive Branch, with the advice of the Planning and Budget Office, will distribute the aforementioned item, giving the General Assembly account.


CHAPTER IV

Subsidies and Grants to the Public Sector

ArtAculo 12.-Facultate to the Executive Branch, to dispose, for the Exercise 1985, of up to N$ 320:000,000 (new weights three hundred and twenty million) to provide financial assistance for payment of salaries, expenses and For the year 1985 to the departmental governments of the interior that have requested resources from the Executive Branch to 30 of the June 1985.

The Executive Branch with the advice of the Office of Planning and Budget and based on the forecasts presented by the Municipal Intrends will carry out the relevant distribution and give to the General Assembly.

ArtAculo 13.-The debts maintained by the Municipal Intendances of the Interior with the General Directorate of Social Security for the employer's contribution generated up to 31 December 1984, will be considered cancelled from transfers already granted by General Rentas to the aforementioned body.

ArtAculo 14.-For the 1985 financial year, the subsidies to the Autónomos Autónomos and the Decentralized Services are indicated, for the amounts that are established in each case:

a) AFE, up to N$ 1,665:000,000 (new weights six hundred and sixty-five million) for operating expenses and services debt, and up to N$ 300:000,000 (new pesos three hundred million) for investments;

b) PLUNA, up to N$ 539:000,000 (new weights five hundred and thirty-nine million) for operating expenses and services debt;

c) ILPE, up to N$ 80:000,000 (new weights eighty million) for operating and debt service expenses;

d) OSE, up to N$ 294:000,000 (new weights two hundred and ninety-four million) for investment expenses and up to N$ 31,000,000 (new weights thirty-one million) for Debt Services.

ArtAculo 15.-AsAgnase to the Banco Mortgage del Uruguay for the Exercise 1985, a subsidy of up to N$ 2,200:000.00 (new pesos two thousand two hundred million) destined for the National Plan of Housing. The Executive Branch may have its monthly advance on the basis of the estimates that the Ministry of Economic Affairs and Finance have in this respect.

ArtAculo 16.-FAjase with charge to Rentas Generales, a starting date for the only time, up to N$ 1,900:000,000 (new pesos thousand nine hundred million) that will be assigned to the Ministries of Labor and Social Security and Economaa and Finance for the implementation of the Solidarity Program of Emergency (Decree 228/985 of 12 June 1985). The Executive Branch will regulate the distribution of this item, giving the General Assembly the account.

ArtAculo 17.-Derse the artAculo 33 of Decree-Law 14.252, dated 22 August 1974 replaced by the article 50 of Decree-Law 14,550, ofAugust 1976.


CHAPTER V

Rules on officials

ArtAculo 18.-FAjanse from the 1st of April 1985, the premiums for marriage and birth at N$ 7,000 (new weights seven thousand), each one, which will be updated automatically in the form of increases that experience the national minimum wage after that date.

ArtAculo 19.-Until they are established in the National Budget law, fix the monthly endowments of the following charges:

a) Attorney General of the Court and Attorney General of the State, equal to that of the State Attorney in the Administrative-Administrative Department;

b) Ministers of the Court of Auditors and the Electoral Court and Rector of the University of the Republic, equal to that of the Minister Secretary of State;

c) Dean of the Faculties of the University of the Republic equal to that of the office of Assistant Secretary of State.

  These allocations will be added to the following items of representation expenses:

a) Presidents of the Court of Auditors and the Electoral Court and Rector of the University of Republic equal to 50% (fifty percent) of that of the office of Minister Secretary of State.

b) Dean of the Faculties of the University of the Republic, equal to 50% (fifty percent) of that of the position of Deputy State Secretary.

On the basis of the remuneration set out above, the supplementary annual salary, the social benefits and the legally authorised remuneration will be cumulated.

ArtAculo 20.-Replace the end point of the article 20 of Law 9.526,14 December 1935, which shall be worded as follows:

" The President's and the Vocals ' monthly remuneration shall not exceed those collected by the Secretaries of State and the Undersecretaries. respectively ".

ArtAculo 21.-Extile to public officials, budgeted or hired, who as of February 15, 1985, have passed or will occupy political positions or in particular trust, the established regime in the article 1Aº of Decree-Law 14,622of 24 December 1976.

Derangbe the artAculas 100 and 102 of the Decree-Law No. 7, of 23 December 1983.

ArtAculo 22.-Declare that those who occupy the effective date of this law, charges of particular trust to those who agreed to climb up in the span in which they were considered to be career administrative or have opted for the administrative career according to the Article 94 of the Decree-Law No. 7, dated 23 December 1983, shall have the right in the event of termination of the decision to move to a position of similar scale and degree to which they occupied the date of being appointed.

Authorize the creation of charges for the purposes indicated in the preceding paragraph in the case of no suitable vacancies; such charges or functions that are created will be deleted when you have been vaccinated.

ArtAculo 23.-Declare that the charges referred to in the third indent of the article 3Aº of Decree-Law 15.167, dated August 6, 1981, are those declared as "Total Dedication" by laws before or after the article 18 of Decree-Law 14,416of 28 August 1975 and with no provision of whether or not they have been vaccinated after the last legal standard cited.

ArtAculo 24.-Officials of Program 1.02 "Official Publications and Service of Impressions for Public Administration" of Section 11 "Ministry of Education and Culture" will receive a monthly compensation lAquida of N $2,000.00 (new weights two thousand) that will be included in the respective budget line.

The General Count of the Nér will enable the corresponding credits from the 1st. March 1985.

ArtAculo 25.-Excluse from the policy charge node contained in the artAculo 90 of the decree-special law No. 7, of 23 December 1983, the position of Director of the National Fisheries Committee (INAPE).

The positions of Director of the National Fisheries Institute and National Director of Labour, which will be included in the provisions of the artAculo 145 of Law 12.802, dated 30 November 1960.

ArtAculo 26.-Modify the Article 119 of Law 13,640 ofDecember 1967, which shall be worded as follows:

" Foreign Ministry officials belonging to the CACODE Bh, Grades 1 to 7, understood by the href="areuelveref.aspx?LAW, 12803/art158/HTM"> artAculo 158 of law 12.803, of 30 November 1960 and supplementary, amending and concordant provisions, may not give up the total dedication during the period of subscription to the Cancerlaa, provided that the tasks beyond the tasks of the State Secretariat are not incompatible with the functions performed therein.

  Consequently, they shall cease to receive the supplementary compensation derived from that scheme. "

ArtAculo 27.-Sustituyese the Article 43 of Decree-Law 14.206, dated 6 June 1974, which shall be worded as follows:

" No official of the Foreign Ministry may be destined to provide services abroad, except in the case of special charges trust without crediting a minimum age of two years of age of two years in the performance of functions in the CancellerAa ".

ArtAculo 28.-Replace the Article 208 of Decree-Law 14.252of 22 August 1974, which shall be worded as follows:

" Technical officials of the Foreign Trade Directorate who have an age of greater than two years may be assigned to perform duties. In the case of economic and commercial advisers, in the permanent missions and diplomatic and consular delegations of the Republic, abroad, with a maximum remuneration equal to that of Minister Counsellor. When they provide services abroad, such officials shall be subject to the respective heads of mission or delegation, subject to the same rule and to the fulfilment of all obligations and requirements as to the officials of the service. The European Union's external relations with the countries of the European Union They cannot be found in the situation provided for in the first paragraph of this article, more than fifteen officials of the aforementioned Directorate. "

ArtAculo 29.-Derse the Article 43 of Decree-Law 15.167, ofAugust 1981.

ArtAculo 30.-Derse the artAculo 280 of Decree-Law 14,416dated 28 August 1975.

ArtAculo 31.-The 5% (five percent) commission set by the second indent of the article 3Aº of Law 9.892, of 1o. December, 1939, will reach all the officials who collect for benefits in the Executive Units of the Ministry of Health. In the event that the collection is carried out as a result of the intervention of the Inspectors of the User's Division and Recovery, the commission will be divided equally between the official collector and the official inspector.

This commission will be liquidated from the collected projects.

ArtAculo 32.-Crate in Program 1.04 "Interdepartmental Advice and Comptroller" of Section 5 "Ministry of Economic and Finance" eight counts of Inspector AaA Grade 04 (lawyer, accountant or scribe) and twenty-two counts AcC Grade 09, Inspector VI, Specialised, which shall be provided among the contracted officials currently performing these duties.

Disminulyse in an amount equivalent to the cost of the previous creations, the lines corresponding to the current saffron hires.


CHAPTER VI

Miscellaneous Provisions

ArtAculo 33.-The allocations authorized in the budgets of the state agencies included in Section XIV of the Constitution do not force the performance of the corresponding expenses which are shall be carried out to the extent required by the programmes, projects and activities to which they are intended, taking into account the effective availability of funds.

ArtAculo 34.-For the purposes of maintaining the budgetary balance, the Ministry of Economic and Finance, through the General Secretariat of the National Agency and with the advice of the Planning Office and Budget, will establish a system of periodic allocation of funds, which will have to be organized on the basis of the preventive of cash and the program of execution of disbursements that must be realized for the fulfillment of the respective programmes, projects and activities.

ArtAculo 35.-From the first dAa of the month following the publication of this law in the Official Journal, modify the Article 2Aº of Decree-Law 14,867of 24 January 1979, which shall be drawn up in the following form:

" ARTICLE 2Aº.-50% (fifty percent) of the revenue that by any nature the executing units within the Incisos 2 to 24 perceive and 27 of the National Budget should be deposited in the National Treasury account existing in the Bank of the Eastern Republic of Uruguay, Central Bank of Uruguay and Treasurer General of the Nation, individualizing the concept of the resource respective. Except express legal authorization, the proceeds of any kind referred to in the foregoing paragraph shall not be applicable to the payment of any personal wages or salaries of any kind. "

ArtAculo 36.-The depositaries of the funds referred to in the previous article, within the thirty days of the publication of this law in the Official Journal, will have to pour in the National Treasury account 50% (50%) of the monthly average of the balances calculated at the first day of each month from 1o. from June to the date of publication of this law.

The Executive Units of the Incisos 2 to 24 and 27 that have funds of the indicated must deposit them in the same account and within the same period, as to present to the General Count of the Nón a relation of the commitments (a) the amount of the funds referred to in Article 2 (2); The latter shall be entitled to enable the respective loans to pay the corresponding obligations which shall be subject to the provisions of Article 47 of the decree-law 14.189, dated 30 April 1974, with the modification established by article 32 of the decree-law 14,754, dated 5 January 1978.

ArtAculo 37.-As far as the rule set by Articles 35 and 36 is concerned, it will govern what is required in the articles 6Aº and 7Aº of Decree-Law 14,867of 24 January 1979, until 31 December 1985, in all cases, the General Assembly.

ArtAculo 38.-For the purposes of regularizing advances of treasuries effected until February 28, 1985, the period from the present Exercise and until the entry into force of the law of general budget of Salaries, Expenses and Investments the loans of Section 5, Ministry of Economic and Finance, which are set forth:

a) Rename 0.6.1. -301 of the following Programs:
1.02, "Internal Control and General Accounting of the Financial Administration of the State" -N$ 900,000.00 (new weights nine hundred thousand).
1.06, "Tax Collector" -N$ 6,000,000.00 (new weights six million);

b) Rename 0.6.1. -302 of the following Program:
1.06, "Tax Collector" -N$ 600,000.00 (new weights six hundred thousand) to pay for payments to officials who for service reasons must act on tasks that involve changing their usual address.

c) Rename 0.6.1. -303 of the following Programs:
1.01, "Management of Economic and Financial Policy" -N$ 7:000,000.00 (new weights seven million).
1.02, "Internal Control and General Accounting of the Internal Administration of the State" -N$ 5,000,000.00 (new pesos 5 million).
1.04, "Advisory and Interdepartmental Comptroller" N$ 5,000,000.00 (new weights five million).
1.05, Central Administration Pagatorship Service " N$ 596,000.00 (new weights five hundred and ninety-six thousand).
1.08, "Revenue recaudation from LoterAas and Quinielas"-N$ 2:360,000.00 (new weights two million three hundred and sixty thousand);

d) Rubro 3 of the following Program:
1.04, "Advice and Interservice Comptroller"-new weights 1:000,000,00 (new weights a million) for the payment of services.

ArtAculo 39.-Increase in N$ 12:940,000.00 (new weights twelve million nine hundred and forty thousand) from 1o. January 1985 and until the validity of the General Budget Law of Salaries, Expenses and Investments, the credit of the Renglation 0.6.1-304 "Functions other than those of the office" of the Program 1.06 "Recaudation of Tributes" of Subsection 5 " Ministry of Economaa and Finance ".

This credit will be used to address the differences in remuneration generated from 1o. January of 1985 for the performance of the functions of Encharged of Unity and of Sector in the General Direction of Imposito, which up to the validity of this law, were imputed with charge to another Renglân.

The differences in remuneration in question cannot be increased by any increase and the excess that would have been given to the authorized increase, and shall be subject to the inclusion of the credit of the Renging 0.6.1-303 'Prima a la Efficiency', as referred to in Article 41 of the this law.

ArtAculo 40.-AsAgnase to Programs 1.01 "Administrative of Economic and Financial Policy" and to 1.02 "Internal Control and General Accounting of the Financial Administration of the State" Section 5 " Ministry of Economaa and Finance " a departure of N$ 3:000,000.00 (new pesos three million) and new pesos 10:000,000.00 (new pesos ten million), respectively, in order to attend to the expenditures that demand the elaboration of the National Budget.

These items will be used to pay for overtime, effectively realized, purchase of materials and supplies, and all other expenditure directly linked to the budgetary formulation. The credit corresponding to the unused portion of the referred items will be cancelled.

ArtAculo 41.-Derse the Article 60 of Decree-Law 14,985 ofDecember 1979.

ArtAculo 42.-Suspend the c) from artAculo 76 of Law 12.802 of 30 November 1960, for the following:

" c) Payment of packaging, door-to-door and secure transportation of personal effects, furniture, books, and other household items and family, including expenses for dispatch as well as freight, for excess baggage, when the transport is carried out by sea or land, within the following scale:

Up to 18 meters (yards) by the official;

Up to 8 meters of water per your calone,

Up to 3 meters for each of the other family members.

  When the trip takes place and for the area, it will be paid for excess baggage, in addition to the expenses mentioned the amount of up to 20 kilograms by the head of Mission and 10 for each one of the members of his family.

  When the freight is calculated in whole or in part by weight and not by volume, it shall be compensated for 200 kilograms per metre. "

ArtAculo 43.-Suspend the c) from artAculo 77 of Law 12.802, dated 30 November 1960, for the following.

" c) Payment of packaging, door-to-door transport and insurance under the conditions set out in paragraph c) of the article above, reducing the volume for the official to a maximum of 10 meters. "

ArtAculo 44.-Authorize the Ministry of Foreign Affairs to hire a collective health care insurance collective for all paAces, for the benefit of officials and their staff. family, ( artAculo 85 of Law 12.802, of 30 November 1960), belonging to the scale Bh, AaA and Ab, while providing services outside the Republic.

The General Count of the Nédation will enable in each Exercise the necessary credit for the attention of said insurance for an amount equivalent to its annual cost.

ArtAculo 45.-Increase the row 0.6.1-301 in new weights 2:500,000.00 (new weights two million five hundred thousand) for overtime pay to officials of the Ministry of Labor and Social Security, at last to address the functioning of the Salaries Councils.

ArtAculo 46.-Enable the program 1.01 "General Administration" of the Section 04 Ministry of the Interior a one-off for an amount of N$ 3:870,450 (new weights three million eight hundred and seventy thousand Fifty), to the, effects of financing a compensation subject to montepAo for the head of the PolicAa of Montevideo of N$ 25,230 (new weights twenty-five thousand two hundred thirty) nominal monthly and for the Heads of the Internal of the paAs of N$ 22,490 (new weights twenty-two thousand four hundred and ninety), Monthly nominal, to each of them. These compensations shall be valid from 1 January onwards. In April 1985 and until 31 December of this year, they shall be increased at the same opportunity and in the same percentage as the rate laid down for the remuneration of public servants during that period.

ArtAculo 47.-Crate in the Programs that are set to continue items for a single time, to the Renglation 0.6.1 derivative 301 "Additional Remuneration for Work in Hours Extras" for the following amounts:

In the ex-Inciso 14 "Ministry of Justice":

- Program 1.01 "General Administration and Supervisation and Administrative Services in Support of the Judiciary" weights 34:849,378 (new weights thirty-four million eight hundred and forty-nine thousand three hundred and seventy-eight);

  Administrative Justice (Court of Administrative-Administrative Court) N$ l.834,107 (new weights one million eight hundred and thirty-four thousand seven);

- Program 1.03 "Subscription and Certificate of Acts, Contracts and Notary Services" for the General Directorate of Records N$ 4:600,000.00 (new pesos four million six hundred thousand); and for the Registry and General Trade N$ 387,695.00 (new weights three hundred and eighty-seven thousand six hundred and ninety-five);

  Program 1.04 Ministry of Public and Tax " N$ 7:280,968 (new weights seven million two hundred and eighty thousand nine hundred and sixty-eight)

- Program 1.05-"Services Related to Administration of Justice" N$ 9:573,422 (new weights nine million five hundred and seventy-three thousand four hundred and twenty-two.

In the current Section 16 "Judiciary":

- Program 1.01 "Ordinary Justice" (Secretaries and Actuaries) N$ 7:153,094 (new weights seven million and fifty-three thousand and four);

- Program 1.02 "Administrative Justice" N$ 268,487 (new weights two hundred and sixty-eight thousand four hundred seven) (Secretaries and Actuaries). 

Unused funds, from the preceding items, may be allocated to the agencies previously indicated, for the purposes they shall determine.

ArtAculo 48.-The Ministry of Health is empowered, with the discounts to be practiced to the officials of Section 12 for non-justified individual inassists, form a fund to access the payment of those who replace the non-attendees in their duties.

ArtAculo 49.-Increase from 1o. January 1985 the following Renges of Program 1.01 of Section 17 "Court of Auditors":

- Rename 0.6.1. -301 "Job in Hours Extras " new weights 600,000.00 (new weights six hundred thousand);

- Rename 0.6.1. -303 "Premium to Efficiency " N$ 4:000,000.00 (new weights four million);

Crase from 1o. January of 1985 the Renglation 0.1.1,312 "Increased permanent schedule" with a provision of N$ 2,000,000.00 (new weights two million).

Within the term of ninety days from the publication of this law this Body should communicate to the General Count of the Nación the distribution of the credits of the program 1.01.

ArtAculo 50.-Incremental from 1o. January 1985 the following Renglons of the 18th "Electoral Court":

- Rename 0.6.1-301 "Job on Hours Extras" N $175,000.00 (new weights one hundred and seventy-five thousand);

- Rename 0.6.1-303 "Premium to Efficiency" N$ l.000,000.00 (new weights a million).

ArtAculo 51.-AsAgnase to Subparagraph 27 one item for the only time, of N$ 9,000,000.00 (new pesos nine million), for the expenses that demand to install the National Office of the Civil Service, giving account to the ContadurAa General of the Nation.


CHAPTER VII.

Tax Rules

SECTION 1

ArtAculo 52.-Suspend the literal C) from " C) The technical assistance provided to the taxable persons of this tax by persons who are domiciled or sworn in outside. Such income shall be exempt in the event that they are taxed in the home of the holder and that he has no tax credit in that country for the tax paid in the recipient of the technical assistance. The regulation will establish the conditions in which the present exemption will operate. "

ArtAculo 53.-Agricase al " D) Dividends or utilities credited or paid by taxable persons for this tax on persons or legal persons registered abroad, when they are taxed in the home of the holder and there is a tax credit in the holder for tax paid in the Republic. "

ArtAculo 54.-Sustituyese the " ARTICLE 5Aº.-SerA passive subjects:

A) Societies with or without legal personaA.

B) The holders of single-person companies. It is considered a company that develops activities for profit, which are manifested by the organization of capital and work through an economic-administrative unit. (c) the associations and foundations for the activities taxed, referred to in the

ArtAculo 55.-Agricase al " I) The business interests, determined by the Executive Branch, by loans or placements, which may not exceed the average rates of the previous quarter of the market for current operations of bank credit, agreed without adjustment users. The particular accounts of the partners are excluded from this standard.

  Also excluded are the personnel in the form and conditions that will determine the regulation. "

ArtAculo 56.-Suspend the literal N) of the " N) Previous Exercises tax losses provided that no more than three years have elapsed from the closing of the Exercise in which the loss occurred, updated by the monetary decomvalorization calculated in the manner determined by the regulation and in the percentages established in the artAcle 22 of this Title".

This provision will govern for fiscal exercises closed from the validity of this law.

ArtAculo 57.-Agricase al " A ') Real estate, interest, and consideration leases, within the limits set by the Regulation ".

ArtAculo 58.-Agricase al " e) Municipal Intrends for activities that develop in competition with private activity, except for The circulation of goods and the provision of services made directly to the consumption, which have as object the reduction of prices of articles and service of first necessity. The Executive Branch will determine in the regulations the activities and dates from which they will be taxed.

f) The associations and foundations for the taxed activities referred to in the

ArtAculo 59.-Suspend the literal j) from " J) Goods to be used in agricultural production and raw materials for processing. The Executive Branch shall determine the number of items and raw materials included in this literal and may establish for the goods referred to above, a payment scheme of the Value Added Tax included in the purchases in place and imports, provided that there is not enough national production of the latter, once the destination of the same is verified, as well as the formalities that it considers relevant. "

ArtAculo 60.-Agricase al article 3o. of Title 7 of the 1982 T.O., the following point:

" Associations and foundations when performing operations taxed on the development of the activities referred to in the

ArtAculo 61.-Faculing the Executive Branch to designate agents for the retention and perception of the Internal Specific Tax.

ArtAculo 62.-Right from its lifetime the ArtAculo 63.-Sustituyese the " ARTICLE 13.-The patrimony of the legal persons, the foreign legal persons and the assets for commercial exploitation and In the case of industry, the rules governing the tax on industry and commerce will be applicable.

  Where there are assets abroad, the amount of debts exceeding the value of those assets shall be calculated as a liability.

  In the case of other goods exempt from this tax or those referred to in Article 8Aº, the resulting liability shall be taken into account by the proportion of the taxable asset. The effects of this ratio will not be included in the assets abroad.

  The Executive Branch would be required to grant the manufacturing and extractive industries a complementary deduction of up to 25% (twenty-five percent) of the tax-adjusted assets, in the form of the distance from their location.







  The assets of personal companies and in shares, holders of agricultural holdings, shall be determined in accordance with the provisions of the
article 11 of this Title. "

The present replacement will govern for Exercises initiated from 1Aº of July 1985.

ArtAculo 64.-FAase in 2.80% (two with eighty percent) the rate predicted in the number 2o. from ArtAculo 65.-Sustituyese the article 4Aº of Decree-Law 15,584of 27 June 1984, by the following:

" ARTICLE 4Aº.-Please see the sale of foreign currency when the consideration is contracted in national currency, and precious metals, which perform the Central bank of Uruguay, the Banco Mortgage del Uruguay, the Banco de la Repajoblica Oriental del Uruguay, the private banks, the financial houses, the exchange houses and the savings and credit cooperatives, who will be the contributors of the tax.

  Also, taxpayers who are included in literal A) of the article 2o. Chapter 2 of the T.O. 1982, for those sales that are made to those who are not mentioned in the previous paragraph.

  In future change operations, the tribute will be settled when the agreed terms are due, regardless of the performance of the contract.

  The operations of arbitrations and the sale of precious metals shall not be taxed when the consideration is effected in such metals. "

ArtAculo 66.-FAase on 1.5% (one and a half percent) the rate at which the article 5Aº of Decree-Law 15,584of 27 June 1984.


SECTION 2

ArtAculo 67.-It will be in favor of the State and other public, state and non-state persons, garments without displacement on the goods included in the articles 3Aº of Law 5.649, of 21 March 1918, and 2Aº of Law 8.292, of 24 September 1928, and in general on any individual movable property of the taxpayer, responsible or third, in guarantee of tax liabilities, benefits of social security and financial penalties.

ArtAculo 68.-SerA ¡ n applicable to the garments referred to in the above article, as appropriate, the provisions of articles 1Aº, 2Aº, 5Aº to 9Aº and 10, in the wording given by the artAculo 42 of Law 13,608, dated 8 September 1967; and 11 to 23 of law 5.649, of 21 March 1918 and the articles 3Aº , and 5Aº of Law 8.292, of 24 September 1928.

ArtAculo 69.-The constitution of the companies shall be taxed from the validity of this law with a tax of comptroller, whose rate will be 1% (one percent) of the authorized capital.

The capital increases, which will be made in the future, will also be taxed for all of the companies in the future.

The Executive Branch will regulate the manner and conditions of payment of this tax.

ArtAculo 70.-Do the following literal to numeral 2) of " F) Personal rewards obtained outside the dependency relationship linked to the health of the beings human ".

ArtAculo 71.-The modifications and derogations from provisions of the 1982 Ordered Text are considered to be related to the respective legal norms.

ArtAculo 72.-Community, etc.

Chamber of Sessions of the CA of Representatives, in Montevideo, on September 11, 1985.

ANTONIO MARCHESANO,
President.
Horacio D. Catalurda,
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 AGRICULTURE AND FISHERIES

Montevideo, September 13, 1985.

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

SANGUINETTI.
RICARDO ZERBINO CAVAJANI.
CARLOS MANINI RÍOS.
ENRIQUE V. IGLESIAS.
JUAN VICENTE CHIARINO.
ADELA RETA.
ALEJANDRO ATCHUGARRY.
CARLOS JOSE PIRAN.
HUGO FERNANDEZ FAINGOLD.
RAUL UGARTE ARTOLA.
PEDRO BONINO.

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Montevideo, Uruguay. Legislative Power.