South Africa

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19 December 1973

B. O. del E.—No. 303

Article 3

The two governments shall grant each other the highest possible conditions for carrying out import and export operations;

The import and export of goods between the two countries shall be carried out by means of contracts concluded between natural or legal persons resident in Spain and authorized to exercise foreign trade and natural or legal persons resident in the Republic of Equatorial Guinea authorized to exercise foreign trade.

In addition, the two Governments undertake to grant themselves the maximum facilities within the framework of their respective customs and commercial laws, both in terms of commercial intercarmabio proper, and in respect of the sending of samples, propaganda material for the prospecting of markets, franchisees, dispatches, temporary movement of goods and exchange of commercial information on the markets of articles of each country,

Article 4

The merchant ships and commercial aircraft of each one

At the entrance of the contracting authorities, during the

. Cala and at the exit of the ports and airports of the other country

open to international traffic, from the same facilities with

transferred or granted in the future to merchant vessels and

commercial aircraft from third countries, agreeing to a

not less favourable than that granted or which may be granted

later to ships and aircraft of other countries as soon as

to rights, exemptions and other benefits applicable to shipping and navigation.

Article 5

Current payments between the two countries will be made in US dollars currency of account,

For this purpose, the Banco de España-Instituto Español de Mo- meda Extranjera de Madrid. on behalf of the Spanish Government, will keep in its books an account in US dollars, currency of account, of the Republic of Equatorial Guinea, free of money and expenses, on behalf of the Central Bank of the Republic of Equatorial Guinea.

The Central Bank of the Republic of Equatorial Guinea, on behalf of its Government, shall keep in its books the corresponding counterpart account, also in US dollars the currency of account, also free of interest and expenses.

Article 2

Any change in currency parity will be reflected in the balances by the appropriate adjustments.

Article 7

In the account cited in the fifth article, the Banco de España- Instituto Español de Moneda Foreigna: will owe the value of the goods exported to the Republic of Equatorial Guinea and of the associated ancillary expenses, and will prove the value of the Guinean goods imported into Spain and the associated ancillary expenses.

Transfers relating to current invisible transactions and capital movements between natural persons and legal entities residing in Spain and natural or legal persons resident in the Republic of Equatorial Guinea shall be formalised through the above-mentioned account.

Article 8

For the better development of this Agreement, in any of its facets, the establishment of a Joint Commission, to be composed of representatives of both Governments, is determined.

The Joint Committee shall alternately meet in each Member State each year and, if circumstances so require, at any time at the request of one of the two Governments,

Article 9

This Trade and Payments Agreement shall have a duration of one year and shall be renewable annually by tacit renewal for two additional periods of one year. One of the Contracting Parties may declare its purpose to denounce this Agreement by diplomatic means, upon notice of 90 days before the expiry of the annual period,

—

In this case, the two governments agree that the interruption of the Agreement may not affect the arrangement of payments which are in force at that time, so that the MFAs and the status of existing payments will continue to bind both parties until their termination as if the Agreement had continued in force.

In addition, the two governments agree that the interruption may not cause any prejudice to industrial or service contracts already covered by this Agreement which were in operation at the time of its entry into force,

Article 10

In accordance with Article 102 of the Charter of the United Nations, this Agreement shall be communicated to the Secretary-General of that Organization from the date of its entry into force, so that by the said High International Agency it may be registered and published,

The Government of the Republic of Equatorial Guinea, for its part, shall inform the Secretary-General of the Organization of African Unity.

Article 11

This Agreement replaces the previous one, dated 24 July 1971, and shall enter into force upon mutual notification of the approval of the Governments concerned.

To this end, the respective Plenipotentiaries, duly accredited to you, sign this Agreement in double copy, both in faith, in Madrid on 12 May 1973.

For the Government of Spain, Gregorio López Bravo of Equatorial Guinea,

Andrés Nko lvasa

This Agreement entered into force on 15 June 1973.

What is 'public ace for general knowledge.

Madrid, 1 December 1973.—The Technical Secretary General, Enrique Thomas de Carranza.

CANJE de Notes, establishing an Agreement, between Spain and South Africa to avoid double taxation on income arising from the exercise of maritime or air vexation on a mutual basis. Done at Pretoria, 18 October 1973.

AMBASSED FROM SOUTH AFRICAN SPAIN

Pretoria, 16 October 1973. Minister;

On the order of the Government of Spain, I have the honour to propose to Your Excellency an Agreement aimed at avoiding double taxation on income from the exercise of maritime or air navigation on a mutual basis.

Article 1

(tv) The expression ‘exercise of maritime navigation or air navigation’ means the professional transport by sea or by air of persons, goods, livestock and fishing or mail carried out by the owner, charterer or fietator of ships or aircraft.

(Y) (0 The term 'Company of the Republic' means an Enterprise of the Government of the Republic of South Africa or Companies incorporated under the law of the Republic of South Africa and administered and directed in the territory of that country, as well as the Companies operated by natural persons resident, for tax purposes, of the Republic of South Africa which are not resident, for tax purposes, of Spain.

(1) The term ‘Republic of South Africa’ refers to all territories in which the tax law of the Republic of South Africa applies,

(3) The term ‘Spanish enterprise’ refers to an undertaking of the Spanish State, or to companies incorporated under Spanish law, administered and directed in the territory of that country, as well as to undertakings operated by natural persons resident, for tax purposes, in Spain which are not resident, for tax purposes, of the Republic of South Africa.

For the government of the Republic.

B. O. del E.—No. 303

19 December 1973

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. z Amiscuio 2

The Government of the Republic of South Africa shall exempt

: the income from the exercise of the marine navigation

or air companies, of the tax

the income and any other income tax payable in the Republic of South Africa,

(2) The Government of Spain shall exempt all revenue from the exercise of maritime or air navigation by Enterprises of the Republic of South Africa from income tax and any other income tax payable in Spain,

Annuity 3

This Agreement shall apply to all income obtained during or after the calendar year in which the Agreement enters into force.

Aarícuto 4

This Agreement shall remain in force indefinitely, but either Government may denounce it on a written notice of at least six months before the end of the calendar year. In this case, the Agreement ceases to apply to income obtained in the immediate calendar year.

If the proposal is acceptable to the Government of the Republic of South Africa, I believe that this letter and its reply” should be regarded as an agreement between our Governments on this matter, which will enter into force on the date of the exchange of letters. Ñ

I take this pure opportunity to renew to His Excellency the testimony of my best consideration.

E: SPAIN, £duardo Cassel and Ten de Ulzurrun

H.E. Sir. Dr. H. Muller Mixtsruo FOR Foreign Affairs Pretoria. 4

The Minister for Foreign Affairs of the Republic of South Africa communicated, by Note verbale of the same date, the agreement of his Government on the contents of the Spanish Note.

This Exchange of Letters entered into force on 16 October 1973.

What is made public for general knowledge. Madrid. November 26, 1973.—General Secretary Téc-nico, Enrique Thomas de Carranza.

MINISTRY OF WORK

Resolution of the Directorate-General for Social Security specifying the concept of 'fine legs', as part of the perceptions of products of the field regulated by Decree No. 345/1071 of 25 February for the financing of the Agrarian Social Security Scheme.

The Loy 41/1970 of 22 December, which improved its protective action and changed the emphasis of the Special Agrarian Social Security Scheme, in its article 7%, authorized the Government to establish perceptions of imported or domestic products derived from the field in order to apply the costs of the protective action of the Special Agrarian Regime. This Jegal authorization was developed by Decree No 345/1971 of 25 February, which determines the production of goods liable for taxation and lays down rules for the proper management of perceptions, always under the principle of 'not taxing items of primary necessity, selecting those which may be regarded as non-necessary consumption and of weakness in the lower income sectors'.

Among the products derived from the field, national ones, on which the perceptions of relerence will be demanded, appear those called by Decree 345/1971 "pelles fi-has", without the articulating what is to be understood by them. To this end, the additional provision of the said Decree states that the levy on perceptions of

fine picles, as soon as it is not expressly regulated, will apply to you lus norinas related to the Luxury Tax.

The consolidated text of the Tax on Luxury, approved by Decree 3180/1966 of 22 December 1966, deals with the taxation of hides and furs and" products with them focused on articles 27 and 28 thereof, according to whether or not they are intended for clothing or shelter because of their manufacture, format and use.

In addition to the above-mentioned distinction, the roferon-cia tax does not define the concept of fine skin, but since it imposes lower tax pressure on fur when furs are ordinary or imitation, it seems consistent to admit as fine all skins not included in Article 28(b) both if they are intended for the manufacture of garments covered by Article 27(a) and (b) or for any other purpose.

On the other hand, in order to facilitate the levying of perceptions on fine skins when they come from import, $e makes it appropriate to specify the headings subject to or ex-cluding charges.

Accordingly, and in the use of the powers conferred upon it by the final provision of the Order of 20 January 1973 coordinating the rules for the collection, entry and inspection of perceptions of agricultural products, this Directorate-General has resolved

First, -they will have the consideration of "Ebnas furs", for the purposes of perceptions about products derived from the cam- po, as an economic resource of the Special Agrarian Regime of the Social Security, the skins that, being capable of being destined to the manufacture of vestilir garments or personal ornaments, carpets, tapestries, decoration, etc., are considered as skins of a sumptuous character in the context of luxury.

Secondly, furs which in the Luxury Tax are considered to be ordinary or imitation hides are excluded from the concept of fine skin, as indicated in the previous issue.

Third. — For the purposes of applying this Resolution a. imported hides and skins shall be considered as 'fine skins' all of those which are included in the following headings of the Adua Tariff and provided that their status as co-irrent or imitation hides is not demonstrated:

43.01.—Unwrought fur: Excluding subheading 33.01 A.

Rabbit and hare skins, 43.02.— Tanned or marinated fur: Excluding subheading

43.02 A). Rabbit fur and hare.

Fourth.—Fine skins which are made up as garments or ornaments, carpets, tapestries, decorations, etc., included in tariff heading 43.93: Manufactured or made-up fur.

Fifth.—The provisions of this Resolution shall take effect after the entry into force of that of 14 May 1973, the first number of which is repealed by this provision,

What I communicate to V. S. for your knowledge and effects.

God save Y. S. .

Madrid, December 10, 1972,—The Director General, Enrique de la Mata.

Sir. Director of the National Agricultural Mutual Fund for Social Security,

MINISTRY OF LIVING

Order of 18 December 1973 on the development of the provisions of Article 25 of the Staff Regulations for the regime and government of the Architects' Associations, approved by Decree of 3 June 1973.

Article 25 of the Statutes provides for the regime and government of the Architects' Colleges, approved by Decree of 13 June 1931, which states that the Government Boards shall be elected by suffrage of all the school students, and Jos resides in the country.