Modifies Article 51 Ter Of Law No. 843 Of 20 May 1986 (Text Ordered Existing).

Original Language Title: Modifica el Artículo 51 ter de la Ley N° 843 de 20 de mayo de 1986 (Texto Ordenado vigente).

Read the untranslated law here: http://www.gacetaoficialdebolivia.gob.bo/index.php/normas/verGratis_gob2/153483

Law No. 771 law of December 29, 2015 EVO MORALES AYMA President constitutional of the PLURINATIONAL State of BOLIVIA, by how much, the plurinational Legislative Assembly, has sanctioned the following law: the Assembly Legislative PLURINATIONAL, DECREES: article 1. (OBJECT). This law aims to modify article 51 ter of law No. 843 of 20 May 1986 (text ordered existing).
Article 2. (MODIFICATION). Amending article 51 ter of law No. 843 of 20 May 1986 (text ordered force), with the following text:? Article 51 ter. When the coefficient of return on the assets of financial intermediation institutions, regulated by the authority of Supervision of the financial system - ASFI, exceeds six percent (6%), the net taxable profits of these entities will be taxed with an additional aliquot to the tax on the profits of companies of the twenty-two percent (22%).
The additional portion will not be computable as a payment on account of tax to transactions.
Do the procedure for the application of this article, shall be regulated by Supreme Decree?.
SOLE FINAL PROVISION. This law shall become effective from the 1 ° of January of 2016.
Refer to the Executive Body for constitutional purposes.

Two thousand and fifteen is given in room sessions of the Assembly Legislative plurinational, eighteen days after the month of December of the year.
FDO. José Alberto Gonzales Samaniego, Lilly Gabriela MONTAÑO Viana, Ruben Medinaceli Ortiz, Maria Argene Simoni Cuellar, Nelly Lenz Roso, Erik Moron Osinaga.
I therefore enacted it is and meets as a law of the plurinational State of Bolivia.
Government Palace of the city of La Paz, twenty-nine days of the month of December of the year two thousand and fifteen.
FDO. EVO MORALES AYMA, Juan Ramón Quintana Taborga, Luis Alberto Arce Catacora.