Modifies The Bolivian Tax Code And Law-General Of Customs

Original Language Title: MODIFICA EL CÓDIGO TRIBUTARIO BOLIVIANO Y LA LEY GENERAL DE ADUANAS

Read the untranslated law here: http://www.gacetaoficialdebolivia.gob.bo/index.php/normas/verGratis_gob2/152880

Law N ° 615 law of 15 of December of 2014 EUGENIO red APAZA President in exercise of the State multinational of BOLIVIA because, the Assembly Legislative plurinational, has sanctioned the following law: the Assembly Legislative PLURINATIONAL, D E C R E T to: law that modifies the code tax BOLIVIAN and it law GENERAL of customs article 1. This law aims to change the law No. 2492 of 2 August 2003,? Bolivian tax code?, law N ° 1990 of 28 July 1999,? General of customs law?, and establish the procedure for the allocation, delivery and destruction of confiscated goods and those declared in abandonment.
Article 2. (MODIFICATIONS TO THE BOLIVIAN TAX CODE). Amending article 192 of the law No. 2492 of 2 August 2003,? Bolivian tax code?, with the following text:? Article 192. (Property management).
I. the goods impounded by illicit smuggling with punitive resolution, issued by the customs administration, will be awarded by the national customs import goods declaration which will be simplified, to the Ministry of the Presidency or to the Ministry of economy and finance, free of charge, exempt from the payment of customs import taxes, and expenses relating to the storage and logistics services.
The interposition of any administrative appeal against the punitive resolution issued by the customs administration, does not stop the process of allocation of goods in order to prevent a further depreciation in the value of the same and/or decomposition by the passage of time.

The goods impounded by crime of smuggling with enforceable sentence, will be awarded by the Customs national to the Ministry of the Presidency or to the Ministry of economy and finance, free of charge, exempt from the payment of import customs taxes, and concerning expenditure in the service of storage and logistics.
Obtaining certificates for customs clearance of the goods to be allocated to the Ministry of the Presidency or to the Ministry of economy and finance, will be in charge of the national customs.
II. in case of fresh food, vegetables, fruits, vegetables, dairy products and their derivatives, the Act of intervention must be made within one period not exceeding one (1) business day after the intervention. The punitive or determinative decision must be issued in one period not exceeding three (3) business days after formulated such act of intervention. In the event that these fresh foods require certificates for customs clearance, in parallel to the Act of intervention, the Customs Administration will request official certification by the competent authority, which shall be issued in one period not exceeding three (3) business days from your request, under responsibility of the Ministry head of sector.
III. in the case of foods, defined by regulation, the Act of intervention must be made not later than three (3) business days after the intervention. The punitive or determinative decision must be issued in one period not exceeding three (3) business days after formulated such act of intervention. If these goods require certified for the office customs, it administration customs, to the day following skillful of issued the resolution punitive or determinative, will request the certification official of the organ competent, which must be issued in a term not greater to ten (10) days working starting from its requirement, low responsibility of the Ministry head of sector.
IV. in the case of perishable goods, canned food and other goods, the Act of intervention must be made within a period not more than three (3) business days after the intervention. The punitive or determinative decision must be issued in one period not exceeding three (3) business days after formulated such act of intervention. In the event that these goods require certificates for customs clearance, the customs administration, next-business day of issued the resolution sanctioning or determinative, will request the official certification by the competent authority, which must be issued within a period no more than seventeen (17) days from your request, under responsibility of the Ministry head of sector. ?

Article 3. (MODIFICATIONS TO THE LAW-GENERAL OF CUSTOMS).
I. amending article 117 of the law N ° 1990 of 28 July 1999,? Customs General Law?, with the following text:? Article 117. Temporary deposit, is the site enabled for the temporary storage of goods, under the control of the customs administration. The deposited goods will be used for consumption, reembarques and temporary admissions, either total or partially, the goods may remain for a maximum period of two (2) months extended.
After the two (2) months as from the date of entry of the goods at temporary storage, unless the declarant or consignee has played host to a customs procedure or special customs or exception, or having been given course to the East has not proceeded to withdraw the goods within the prescribed, they shall be declared in tacit abandonment.
In the case of goods imported under the special customs or exception of household pet, exceptionally they may remain in bonded warehouses for the maximum six (6) months, must be carry out customs clearance within this period of extended form, to whose expiry the goods will be declared tacit abandonment. ?
II. amending Article 152 of the law N ° 1990 of 28 July 1999,? Customs General Law?, with the following text:? Article 152. Express or voluntary abandonment is the Act whereby one who has the right to dispose the goods, renounced it in favour of the State, either in total or in part, expressing this desire in writing to the customs administration.
The Customs Administration will reject the abandonment when goods are not in customs warehouses, tax or private warehouses, or not placed on them at the expense of the person concerned, and which by their nature and conservation status may not be willing or are affected by any lien or legal situation which may impede his immediate disposal.
The resolution of acceptance or rejection will be issued within the period of two (2) working days administrative to the formalization of abandonment.?
III. amending article 153 of the law N ° 1990 of 28 July 1999,? Customs General Law?, with the following text:? Article 153. Tacit or in fact goods, abandonment will operate full when you configure any of the following grounds: when not present the Declaration of goods for a customs procedure within the term of deposit, depending on the mode concerned;

When having been presented and accepted the Declaration of goods, is not removed the goods stored within the deadlines established in the Act and its regulations, after have been granted the release of goods;

If declared improbado the crime of smuggling, the consignee, owner or person in charge of the goods does not come to retirement within the period of thirty (30) calendar days following notification in a personal way with the rendered resolution or firm judgment that declared the illicit smuggling improbado. In case the consignee, owner or person in charge of the goods proceed to retirement by the deadline, will not cancel or logistics relating to storage costs.

In case of incurring one of these grounds, the Customs Administration to the next working day, shall issue the resolution declaring the abandonment, must notify with such an act in a personal manner to the owner or consignee within a period of five (5) business days; in case of unknown domicile, the customs administration shall effect notification by edict. ?
IV. amending article 154 of the law N ° 1990 of 28 July 1999,? Customs General Law?, with the following text:? Article 154. Owners or consignees of goods abandoned tacitly or indeed, may ask for the raise, within a period of twenty (20) business days following the date that has been notified with the decision of Declaration of abandonment, being obliged to pay customs taxes, fines, surcharges, storage and other expenses that would place, which will be established in accordance with regulation, administrative. ?
V. Amending section 155 of the Act N ° 1990 of 28 July 1999,? Customs General Law?, with the following text:? Article 155. Goods abandoned on a voluntary basis or fact whose owner has not requested release of the same subsequent to the notification of the Declaration of abandonment, in accordance with the deadlines set for this purpose, will be awarded by the national Customs Office to the Ministry of the Presidency or to the Ministry of economy and finance, free of charge, exempt from the payment of customs import taxes and costs relating to storage services.?
VI. amending article 156 of the law N ° 1990 of 28 July 1999,? Customs General Law?, with the following text:? Article 156. The Declaration of abandonment with the consequent award or destruction of the goods,

would whose consignee or owner is an entity public or project in that the State have participation, not will release of them responsibilities provided for in the law No. 1178 of 20 of July of 1990, of administration and Control Government, u another normative existing to the effect.?
Article 4. (PROCEDURE FOR THE ALLOCATION, DELIVERY AND DESTRUCTION OF THE GOODS). For the purposes of the allocation, delivery and destruction of the goods, should be considered the following: prior to adjudication and delivery of goods, the national customs and customs warehouse or free zone, dealer must be inventory and verification of the status of the goods for the purpose of determine their good condition and suitable for use or consumption conditions.
For motor vehicles and self-propelled machinery, will be held prior certification of the Directorate for prevention of theft of vehicles, which will establish that the motor does not have complaint of theft.
Certifications and prior authorizations or equivalent, proving that the goods to be awarded are suitable for use or consumption, will be obtained by the customs administration, with its own resources in case of match.
If the goods are not in good condition or conditions suitable for use or consumption, the Customs Administration will proceed to its destruction in coordination with the competent bodies, and should be drawing up the corresponding minutes.

The national customs awarded goods comisadas by illegal smuggling and the abandoned suitable for use or consumption, the Ministry of the Presidency or to the Ministry of economy and finance, by administrative decision of award and Declaration of import goods which will be simplified. For the case of goods furniture subject to registration, your award will require the elaboration of the Declaration only of import.
Those goods whose destination are regulated in specific legislation, will be delivered directly by the national Customs Office to the appropriate bodies, preliminary elaboration of the single declaration of import.

The allocation of the goods resulting from the inventory, should consider the following order: Ministry of the Presidency;

Ministry of economy and finance public; and 3. Beneficiary contractor of the auction.

In the event that the Ministry of the Presidency, not necessary the allocation of certain goods contained in the inventory, they may be allocated to the Ministry of economy and public finances, the rest of the goods not accepted inventory will remain at the disposal of the national customs to his subsequent public auction which must be carried out twice a year without price base. Awarded by auction, goods are exempted from payment of customs taxes, costs of storage and logistics, according to a regulation to be issued by the national customs.

The goods allocated to the Ministry of the Presidency or to the Ministry of economy and finance, must be removed from the customs premises within a period of thirty (30) business days administrative after the official delivery of the Declaration of goods, may request the extension of this period only once for a period of fifteen (15) business days after otherwise the designated time periods, the national Customs will allocate the goods at public auction, after cancelling the resolution for the award and the single declaration of import.
In the case of the goods set out in paragraphs II, III and IV of section 192 of the Act No. 2492 of 2 August 2003,? Bolivian tax code?, will be awarded within a maximum period of up to five (5) business days and ministries awarded must collect the goods within a maximum period of up to five (5) business days.
Recipients of goods by public auction, remove them from the customs premises within a maximum of fifteen (15) business days.
If the merchandise is not auctioned, the Customs Administration will proceed to its destruction within a period of two (2) months from the date of the auction.
In case that the goods are not collected by ministries or the beneficiaries of the auction in the timescale, the Customs Administration will proceed to its destruction within a period of two (2) months.
In both cases the destruction shall be carried out in coordination with the competent bodies and the elaboration of the corresponding Act.

The national Customs may not award any public or private institution, live animals or plants, fruits, seeds affected by diseases, food, drinks in a State of decomposition, adulterated or containing substances harmful to health; materials toxic, radioactive, debris mineralogical contaminants, clothes used, drinks alcoholic, energizing, cigarettes or tobacco in any State; and other goods abandoned or comisadas, because of their dangerous or harmful nature. These goods shall be destroyed in accordance with the procedure laid down in this Act and the corresponding regulations issued by the national customs.
Article 5. (TRANSFER OF GOODS ALLOCATED). The goods allocated to the Ministry of the Presidency or to the Ministry of economy and finance, may be transferred gratuitously to productive institutions of the public sector, economic organizations, to private organizations without profits, territorial organizations, organizations indigenous native peasant or distributed free of charge to the population. Transferred to public entities, goods must be registered by the beneficiary entity, in its fixed assets, as appropriate.
Article 6. (COMPENSATION). If shaped subsequent to the award, auction or destruction of the goods, by means of firm resolution or enforceable sentence stated total or partial refund of the goods to the owner or responsible, shall be the return of the value of the goods with own resources of the national customs value determined in the Act of intervention or assessment report and payment of taxes omitted by issued by the national customs.
TRANSITIONAL PROVISIONS FIRST.
I. the goods benefiting from one of the modalities of customs warehousing procedure prior to the publication of this law, they will continue with them until the expiration of their respective terms, eligible the lifting of abandonment in accordance with this standard.
II. goods with time expired storage without the resolution of Declaration of abandonment and those declared in abandonment without firm resolution or that are in suspension stage as a result of a challenge prior to the publication of this law, shall benefit from the procedure carried out in this standard.
THE SECOND. The comisada by illegal smuggling or abandoned goods prior to the Act No. 317 of 11 December 2012, stored in customs warehouses or free zones, will be auctioned or destroyed by the national customs, as appropriate, in accordance with the provisions of the present law.
AVAILABLE END ONLY. From the publication of this law, owners, consignees or responsible for the merchandise, have an obligation to make the Declaration of their habitual domicile or commercial address in accordance with regulation.
SOLE REPEAL PROVISION. Are hereby repealed provisions late third, fourth, fifth, sixth and seventh of the Act No. 317 of 11 December 2012,? General budget of the State - management 2013?.
Refer to the Executive Body for constitutional purposes.
Two thousand fourteen is given in the room sessions of the Assembly Legislative multinational, the nine days of the month of December of the year.
FDO. Eugenio Rojas Apaza, Marcelo William Elio Chavez, Efrain Condori Lopez, Roxana Camargo Fernandez, Nelson Virreira Meneces, Angel David Cortés Villegas.
I therefore enacted it is and meets as a law of the plurinational State of Bolivia.
Government Palace of the city of La Paz, on the fifteenth day of the month of December of the year two thousand fourteen.
FDO. EUGENIO ROJAS APAZA, Juan Ramón Quintana Taborga, Luis Alberto Arce Catacora, Amanda Davila Torres.