Ley de 17 de octubre de 1959
Gobierno | Tributaria, Aduanera Y Financiera - Liberacion Tributaria |
Publication Date | December 31, 1959 |
Ley de 17 de Octubre de 1959
RUBEN JULIO CASTRO
Presidente del Senado y del H. Congreso Nacional
POR CUANTO: El H. Congreso Nacional ha sancionado la siguiente Ley:
El Congreso Nacional,
DECRETA:
Artículo 1º.- Las Empresas o Cooperativas de Teléfonos Automáticos que operen bajo la forma de Sociedades de economía mixta, es decir, con aportes de capital del Estado y los particulares, quedan exentas del pago de todo impuesto o recargo nacional, departamental o municipal.
Artículo 2º.- Las tarifas de estos servicios serán calculadas por las respectivas Empresas, teniendo en cuenta solamente sus costos de explotación y mantenimiento, así como las reservas necesarias para reponer sus instalaciones.
Artículo 3º.- Los impuestos creados por los Decretos Supremos de 23 de Febrero de 1957 y de 8 de octubre de 1958, que hubieran percibido estas Empresas, como simples agentes de retención, pasan por esta única vez, a integrar el capital social de las mismas como aporte del Estado, previa liquidación que será presentada ante el Ministerio de Hacienda.
Artículo 4º.- Establecido el carácter de servicio público de estas sociedades, de conformidad con el artículo primero, se derogan las disposiciones pertinentes al servicio telefónico, señaladas en el artículo tercero.
Comuníquese al Poder Ejecutivo para los fines constitucionales.
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