Tax Treatment Applicable To Conventions, Agreements And Other International Legal Instruments Signed By The Plurinational State Of Bolivia.

Original Language Title: TRATAMIENTO TRIBUTARIO APLICABLE A LOS CONVENIOS, ACUERDOS Y OTROS INSTRUMENTOS JURÍDICOS INTERNACIONALES SUSCRITOS POR EL ESTADO PLURINACIONAL DE BOLIVIA.

Read the untranslated law here: http://www.gacetaoficialdebolivia.gob.bo/index.php/normas/verGratis_gob2/152882

Law No. 617 law of 17 December 2014 ALVARO GARCIA LINERA President in exercise of the PLURINATIONAL State of BOLIVIA, by how much, the plurinational Legislative Assembly, has sanctioned the following law: the PLURINATIONAL Legislative Assembly, D E C R E T A: treatment tax applicable to the conventions, agreements and other instruments legal international subscribed by the State multinational's BOLIVIA chapter I provisions general article 1. (OBJECT). This law aims to establish the tax treatment applicable to treaties, agreements and other international legal instruments of cooperation, refundable and non refundable, underwritten by the plurinational State 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 treaties, agreements and other international legal instruments of cooperation, refundable and non refundable, having tax effect, signed by the plurinational State of Bolivia, through the Executive branch.
Article 3. (TREATMENT OF REFUNDABLE AND NON-REFUNDABLE COOPERATION).

Reimbursable and non-reimbursable cooperation, within the framework of the conventions, agreements and other international legal instruments, provided they are framed in the provisions of this Act, is exempt from direct taxes that accrued or applied in the domestic market.
II. the value-added - tax, tax will be assumed by the plurinational State of Bolivia, through public entities implementing or beneficiary.
Chapter II non-reimbursable cooperation article 4. (NON-REIMBURSABLE COOPERATION).
I donated to public entities directly from the outside goods or those imported resources from non-reimbursable financial cooperation or donation, will be exempt from full payment of import customs taxes.
II. the goods referred to in the previous paragraph, may be transferred gratuitously, with total exemption of customs taxes of importation and tax payment transactions, the final recipients of projects and/or programmes, public entities, local, decentralized or autonomous entities; productive economic organizations, indigenous organizations, peasant and social movements, non-profit.
III. for the fulfilment of the paragraphs I and II of this article, exemptions and transfers are permitted by Supreme Decree.
IV. goods imported for the execution of projects and/or programmes within the framework of the conventions, agreements and other international legal instruments of technical cooperation, signed by the competent authority, shall be exempt from the payment of import customs taxes.
V. The goods referred to in the preceding paragraph, may be transferred free of charge, with the total exemption of the payment of taxes customs import and the tax-transaction, after three (3) years from the import or once finalized projects or programs, in favor of public entities listed as beneficiaries or persons in charge of the national counterpart of the projects laid down in the agreements or cooperation agreements and if not defined the beneficiary, the Ministry head of sector of the programme or project, establish the fate of them. To make the transfer to third parties private, these must pay the total of exencionados taxes.

VI. the field worker who is not resident or of Bolivian nationality in the country within the framework of the conventions, agreements and other international legal instruments of technical cooperation, shall have the right to import goods with exemption from taxes, as provided in this Act and its regulations.
VII. in what corresponds to the value added tax - VAT, paid in Bolivian territory for the purchase of goods and services used for the execution of programs or projects, this will be assumed by the plurinational State of Bolivia, financed by public entities implementing or benefiting, according to the rules stated.
Chapter III-refundable cooperation article 5. (REFUNDABLE COOPERATION). In treaties, agreements and other international legal instruments of refundable cooperation, involving the import of goods intended for the execution of projects or programmes, tributes will be covered by public entities implementing or benefiting with counterpart resources, or resources of cooperation, in accordance with determined in agreement.
TRANSITIONAL PROVISIONS FIRST. The Executive Body shall regulate this law, within the period of ninety (90) days.
THE SECOND. This law shall become effective from the publication of its rules of procedure.
FINAL PROVISIONS FIRST. The Ministry of planning of development, through the Vice-Ministry of public investment and external financing, verify that in the conventions and agreements of non-reimbursable cooperation, the entities implementing or benefiting incorporated into their budgets, the resources necessary for the fulfilment of tax obligations that corresponds, as national counterpart. Also, verify your registration in the budget of public investment projects.
THE SECOND.
I. the operations of the origin of the cooperating country contracted according to agreement or grant agreement, with the sole purpose of executing projects funded by non-reimbursable financial cooperation, shall be exempt from direct taxes, during the term of the agreement or arrangement entered into by the plurinational State of Bolivia.
II. in the event that these companies carry out activities other than those set out in the relevant contracts, will be reached by direct taxes applicable in the national territory.
Refer to the Executive Body for constitutional purposes.
Two thousand fourteen is given in the room of sessions the Assembly Legislative plurinational, on sixteenth day of the month of December of the year.
FDO. Zonia guard Melgar, Marcelo William Elio Chavez, Efrain Condori Lopez, Roxana Camargo Fernandez, Carlos Aparicio Vedia, Angel David Cortés Villegas.
I therefore enacted it is and meets as a law of the plurinational State of Bolivia.
Palace of Government of the city of La Paz, the seventeenth day of December in the year two thousand fourteen.
FDO. Alvaro GARCÍA LINERA, Juan Ramón Quintana Taborga, Jorge Pérez Valenzuela Government Minister and interim Foreign Affairs, Elba Viviana Caro Hinojosa, Luis Alberto Arce Catacora, Amanda Davila Torres.