law no 617
LAW OF DECEMBER 17, 2014
ALVARO GARCÍA LINERA
PRESIDENT-IN-OFFICE OF THE PLURINATIONAL STATE OF BOLIVIA
For the Plurinational Legislative Assembly, it has Sanctioned the following Act:
THE PLURINATIONAL LEGISLATIVE ASSEMBLY,
D E C R E T A:
TAX TREATMENT APPLICABLE TO CONVENTIONS,
AGREEMENTS AND OTHER LEGAL INSTRUMENTS INTERNATIONAL
SUBSCRIBED BY THE PLURINATIONAL STATE OF BOLIVIA
Article 1. (OBJECT). This Law aims to establish the tax treatment applicable to the
agreements, agreements and other international legal instruments of cooperation, reimbursable and non-refundable, signed by the State Plurinational of Bolivia with other States, international, regional and subregional agencies, government agencies and cooperation agencies.
Article 2. (SCOPE OF APPLICATION). This Law is applicable to all agreements, agreements and other
international legal instruments of cooperation, reimbursable and non-refundable, that have a tax effect, signed by the Plurinational State of Bolivia, through the Executive Body.
Article 3. (TREATMENT OF REIMBURSABLE AND NON-REFUNDABLE COOPERATION).
Reimbursable and non-refundable cooperation, within the framework of international conventions, agreements and other legal instruments, provided that they are framed in the provisions of this Law, is exempt from the
direct taxes that are payable or applied on the internal market.
II. The Value Added Tax-VAT, will be assumed by the Plurinational State of Bolivia, through the entities
public executors or beneficiaries.
Article 4. (NON-REIMBURSABLE COOPERATION).
I. The goods donated to public entities directly from the outside or those imported with resources
from non-refundable financial cooperation or donation, will be exempt from the total payment of the customs duties of import.
II. The goods referred to in the preceding paragraph may be transferred to the final recipients of the projects for free, with the total exemption of the
payment of customs duties on imports and tax on transactions and/or programs, public entities, territorial, decentralized or autonomous entities; productive economic organizations, indigenous organizations, peasants, and social movements, not for profit.
III. For compliance with paragraphs I and II of this Article, exemptions and transfers shall be authorized
by Supreme Decree.
IV. The imported goods for the implementation of projects and/or programmes under the Conventions, Agreements and
other international legal instruments of technical cooperation, signed by competent authority, shall be exempt from payment of import customs taxes.
V. The goods mentioned in the preceding paragraph may be transferred to a free title, with the total exemption of the
payment of customs duties of import and tax on transactions, after three (3) years from the import or after the completion of the projects or programmes, in favour of public entities consigned as beneficiaries or persons responsible for the national counterpart of the projects laid down in the cooperation agreements or agreements and in the case of not defining the beneficiary, the Ministry's sector head of the programme or project, establish the destination of the project. If the transfer is made to private third parties, they must pay the total of the taxes paid.
VI. The cooperating person who is not a resident or a Bolivian national, destined for the country under the agreements, agreements and other international legal instruments of technical cooperation, shall have the right to import goods with exemption from taxes, as set out in this Law and its Rules of Procedure.
VII. In respect of the Value Added Tax-VAT, paid in Bolivian territory for the purchase of goods and
services used for the execution of programs and/or projects, this will be assumed by the Plurinational State of Bolivia,
ARTICLE 5. (REIMBURSABLE COOPERATION). In the agreements, agreements and other legal instruments
international cooperation reimbursable, involving the importation of goods for the execution of projects and/or programs, the taxes be covered by implementing or beneficiary public entities with counterpart resources, or with cooperation resources, as determined in the Convention.
FIRST. The Authority Executive will regulate this Law, within ninety (90) days.
SECOND. This Law will take effect from the publication of your Rules of Procedure.
FIRST. The Ministry of Development Planning, through the Vice-Ministry of Development, Public Investment and
External financing, will verify that in the non-refundable cooperation agreements and agreements, the implementing entities or beneficiaries incorporate into their respective budgets the resources necessary for the compliance with the relevant tax obligations as a counterparty national. You will also verify your enrollment in the public investment project budget.
I. The operations of the companies of origin of the cooperating country contracted according to the Convention or the Donation Agreement, with
the only object of executing projects with non-refundable financial cooperation resources, will be exempt from direct taxes, during the term of the Agreement or Agreement signed by the Plurinational State of Bolivia.
II. In case these companies perform activities other than those established in the corresponding contracts, they will be
achieved by the direct taxes applicable on national territory.
Remit to the Executive Body for constitutional purposes.
It is given in the Session Room of the Plurinational Legislative Assembly, at the sixteen days of December
of the year two thousand fourteen.
Fdo. Zonia Guardado Melgar, Marcelo William Elio Chavez, Efrain Condori Lopez, Roxana Camargo Fernandez ,
Carlos Aparicio Vedia, Angel David Cortes Villegas.
Therefore, it is enacted so that it has and complies with the law of the State. Plurinational of Bolivia.
Palace of Government of the city of La Paz, at the seventeenth day of December of the year two thousand fourteen.
FDO. ALVARO GARCIA LINERA, Juan Ramon Quintana Taborga, Jorge Perez Valenzuela MINISTER OF
GOVERNMENT AND ACTING FOREIGN RELATIONS, Elba Viviana Caro Hinojosa, Luis Alberto Arce Catacora, Amanda Davila Torres.