Modifies The Bolivian Tax Code And Law-General Of Customs

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

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law no 615

LAW OF DECEMBER 15, 2014

EUGENIO ROJAS APAZA

PRESIDENT-IN-OFFICE OF THE PLURINATIONAL STATE OF BOLIVIA

For the Plurinational Legislative Assembly, has sanctioned the following Act:

THE PLURINATIONAL LEGISLATIVE ASSEMBLY,

D E C R E T A:

LAW MODIFYING THE BOLIVIAN TAX CODE

AND THE GENERAL CUSTOMS LAW

Article 1. This Law is intended to amend Law No 2492 of 2 August 2003,?Tax Code

Bolivia?, Law No. 1990 of 28 July 1999,?Law General of Customs?, and establish the procedure for the award, delivery and destruction of seized goods and those declared in abandonment.

Article 2. (MODIFICATIONS TO THE BOLIVIAN TAX CODE). Article 192 of the

Law No 2492 of 2 August 2003, is amended?Bolivian Tax Code, with the following text:

?Article 192. (Administration of Goods).

I. The goods seized by illicit contraband that have Sancionatory Resolution, issued by the

Customs Administration, will be awarded by the National Customs through Declaration of Import goods which shall have a simplified character, to the Ministry of the Presidency or to the Ministry of Economy and Public Finance, free of charge, exempt from the payment of customs duties on imports, and the costs relating to the storage and logistics service.

The interposition of any administrative appeal against the Sancionatory Resolution issued by the Customs Administration shall not paralyze the process of awarding the goods in order to avoid further depreciation of the value of the goods and/or decomposition by the course of time.

goods seized for smuggling crimes that have a sentence to be condemned will be awarded by the National Customs Office to the Ministry of the Presidency or to the Ministry of Economy and Public Finance, in accordance with the free of charge, exempt from the payment of customs import taxes, and expenses related to the storage and logistics service.

The obtaining of certificates for the customs clearance of the goods to be awarded to the Ministry of the Presidency or the Ministry of Economy and Public Finance, will be in charge of National Customs.

II. In case of fresh food, vegetables, fruits, vegetables, dairy products and their derivatives, the Intervention Act

shall be drawn up within a period not greater than one (1) business day after the intervention. The Sanctions or Determination Resolution shall be issued within a period not exceeding three (3) working days after the said Intervention Act. Where such fresh foods require customs clearance, in parallel with the intervention act, the Customs Administration shall request the official certification of the competent authority, which shall be issued within a period of time. not greater than three (3) business days from its requirement, under the responsibility of the Ministry of Industry Head.

. In case of food, as defined by Regulation, the Intervention Act shall be drawn up within a period not greater than three (3) working days after the intervention. The Sanctions or Determination Resolution shall be issued within a period not exceeding three (3) working days after the said Intervention Act. If these goods require certificates for customs clearance, the Customs Administration, on the following working day of the resolution of the Sancionatory or Determinative Resolution, shall request the official certification of the competent body, which IV.

IV.

IV.

IV.

IV.

IV. In case of perishable goods, canned food and other types of goods, the Act of Intervention

must be prepared within a period not greater than three (3) working days after the intervention. The Sanctions or Determination Resolution shall be issued within a period not exceeding three (3) working days after the said Intervention Act. If these goods require certificates for customs clearance, the Customs Administration, on the following working day of the resolution of the Sancionatory or Determinative Resolution, shall request the official certification of the competent body, which must be issued within a period not greater than seventeen (17) working days from its requirement, under the responsibility of the Ministry of Industry. ?

Article 3. (AMENDMENTS TO THE GENERAL LAW OF CUSTOMS).

I. Article 117 of Law No 1990 of 28 July 1999 is amended?General Customs Law?, with the following text:

Article 117. Temporary Repository, is the enclosure enabled for temporary storage of goods, under the control of the Customs Administration. The goods deposited may be intended for consumption, reshipments and temporary admissions, either in whole or in part, the goods may remain for the maximum period of two (2) months unextendable.

Transactional the two (2) months from the date of the entry of the goods into temporary storage,

without the declarant or consignee having received a special customs or customs treatment or a derogation, or having given course to the release of the goods have proceeded to withdraw the goods within the prescribed time-limits; declared in tacit abandonment.

Dealing with goods imported under the special customs or Menaje exception destination

Domestic, exceptionally they will be able to remain in customs warehouses for the maximum term six (6) months, customs clearance shall be effected within this period of time, at the end of which the goods shall be declared as a tacit abandonment. ?

II. Article 152 of Law No 1990 of 28 July 1999 is amended?General Customs Law?, with the following text:

?Article 152. Explicit or voluntary abandonment, is the act by which the one who has the right of

disposition on the merchandise, disclaims himself in favor of the State, either in whole or in part, expressing this will by written to the Customs Administration.

The Customs Administration will reject abandonment as long as the goods are not found in

customs warehouses, tax warehouses or private stores, or are not placed in them at the cost of the person concerned, and which by its nature and conservation status cannot be

Resolution of Acceptance or Rejection, will be issued within two (2) business days

next to the abandonment formalization.?

III. Amend Article 153 of Law No. 1990 of July 28, 1999,?General Customs Law?, with the following text:

?Article 153. Unspoken or in fact abandonment of the goods, will operate in full right when

configure any of the following causes:

When the Declaration of Goods is not presented to qualify for a customs procedure within the deposit period, as appropriate;

When the Declaration has been submitted and accepted of Goods, the goods stored within the time limits laid down in the Law and its Regulations are not removed after the release of goods has been granted;

If the illegal smuggling is declared, the the consignee, owner or person responsible for the goods does not proceed to his retirement in the Thirty (30) days run from the notification in a personal way with the Executed Resolution or Statement Firme that declared the illicit smuggling. In case the consignee, owner or person responsible for the goods proceeds to withdraw within the prescribed period, he will not cancel the costs for storage or logistics.

In case of a The following shall be issued by the Customs Administration on the following working day, the Customs Administration shall issue the Resolution declaring the abandonment, and the owner or the consignee shall be notified of such act within a period of five (5) working days. administrative; in the case of household information, the Customs Administration proceed to the notification by edict. ?

IV. Article 154 of Law No 1990 of 28 July 1999 is amended?General Customs Law?, with the following text:

?Article 154. The owners or consignors of abandoned goods tacitly or in fact,

may request the release within 20 (20) business days following the date on which they are notified with the Resolution of the declaration of abandonment, being obliged to pay the customs taxes, fines, surcharges, storage and other expenses to which there would be place, which will be established according to Regulation. ?

V. Article 155 of Law No. 1990 of 28 July 1999 is amended?General Customs Law?, with the following text:

?Article 155. Abandoned goods on a voluntary basis or in fact whose owner there is no

requested to be lifted after notification of the declaration of abandonment, in accordance with the deadlines For this purpose, they shall be awarded by the National Customs Office to the Ministry of the Presidency or to the Ministry of Economy and Public Finance, free of charge, exempt from the payment of customs duties on imports, and the costs relating to storage services.?

VI. Is Article 156 of Law N ° 1990 of 28 July 1999 amended?General Customs Law?, with the following text:

Article 156. The declaration of abandonment with the consequent award or destruction of the goods,

whose consignee or owner is a public entity or project in which the State has participation, shall not release from the responsibilities provided for in Law No 1178 of July 20, 1990, of Government Administration and Control, or other legislation in force.?

Article 4. (PROCEDURE FOR THE AWARD, DELIVERY AND DESTRUCTION OF GOODS). For the purposes of the award, delivery and destruction of the goods, the following must be considered:

Prior to the award and delivery of the goods goods, the National Customs and the Dealer of Customs Deposit or Free Zone, must carry out the inventory and the verification of the state of the goods in order to determine their good condition and conditions suitable for their use or consumption.

Dealing with automotive vehicles and self-propelled machinery, will be performed prior to certification of the

Vehicle Theft Prevention Directorate, which will establish that the motorized does not have a theft complaint.

The certifications and prior authorizations or their equivalent, that credit the goods to be awarded

are suitable for use or consumption, will be obtained by the Customs Administration, with own resources in case of corresponding.

If the goods are not in good condition or in conditions suitable for use or consumption, the administration

customs will proceed to its destruction in coordination with the

The National Customs Office will award the goods, which are smuggled and abandoned, for use or consumption, to the Ministry of the Presidency or the Ministry of Economy and Public Finance, through Administrative Resolution of Award and Declaration of Goods of Import that will have a simplified character. For the case of movable property subject to registration, its award will require the elaboration of the Single Import Declaration.

Those goods whose destination are regulated by specific laws, will be delivered directly by

the National Customs to the corresponding instances, after elaboration of the Single Import Declaration.

The award of goods resulting from inventory should be considered as the following order:

Ministry of the Presidency;

Ministry of Economy and Public Finance; and

3. Successful bidder beneficiary of the auction.

In case the Ministry of the Presidency does not consider it necessary to award certain goods contained in the inventory, they may be awarded to the Ministry of Economy Public Finance, the rest of the goods not accepted from the inventory will be made available to the National Customs for its subsequent public auction that must be carried out twice a year without base price. The goods awarded by auction, are exempt from the payment of customs taxes, storage and logistics costs, according to the regulation to be issued by the National Customs.

The goods awarded to the Ministry of the Presidency or the Ministry of Economy and Public Finance shall be removed from the customs offices within thirty (30) working days after the official delivery of the Declaration of Goods, and may request the extension of such time limit for the only time for the lapse of fifteen (15) working days administrative, contrary to the deadlines indicated, the National Customs will allocate the goods to the public auctions, prior to the annulment of the Resolution of the Adjudication and the Single Import Declaration.

In the case of the goods set out in Article 192 of Law No 2492 of 2 of

August 2003, in paragraphs II, III and IV?Bolivian Tax Code?, they will be awarded within the maximum period of up to five (5) working days and the awarded ministries must collect the goods within the maximum period of up to five (5) working days.

by public auction, they must remove the same from the customs offices in

a maximum period of fifteen (15) business days administrative.

In case the merchandise is not auctioned, the Customs Administration will proceed to its destruction within two (2) months from the date of the auction.

In case the goods are not collected by the Ministries or beneficiaries of the auction within the deadlines

corresponding, the Customs Administration will proceed to its destruction within two (2) months.

In both cases the destruction will be carried out in coordination with the competent authorities and the processing of the corresponding

minutes.

The National Customs Office may not award to any public or private institution, live animals or plants, fruits, seeds affected by diseases, foodstuffs, beverages in the state of decomposition, adulterated or that contain harmful substances to health; toxic, radioactive materials, polluting mineralogical wastes, used clothing, alcoholic beverages, energising, cigarettes or tobacco in any state; and other goods abandoned or commiserated, of its dangerous or harmful nature. These goods must be destroyed in accordance with the procedure laid down in this Law and the corresponding Regulation issued by the National Customs Office.

Article 5. (TRANSFERRED GOODS). The goods awarded to the

Ministry of the Presidency or the Ministry of Economy and Public Finance may be transferred to public sector institutions, free of charge, productive economic organizations, private non-profit organizations, territorial organizations, indigenous peasant organizations, or distributed free of charge to the population. The goods transferred to public entities must be registered by the beneficiary entity, in their fixed assets, as appropriate.

Article 6. (RESARETO). If in the form after the award, auction or destruction of the goods,

by firm resolution or enforceable judgment the total or partial return of the goods to the owner or the person responsible is disputed, the return of the value of the goods with own resources of the National Customs for the value determined in the Act of Intervention or Report of Valuation and Settlement of Omitted Tributes, issued by the National Customs Office.

TRANSIENT PROVISIONS

FIRST.

I. Goods covered by one of the customs warehousing procedures prior to the publication of this

Law, shall continue with the same goods until the expiration of their corresponding time limits.

lifting of abandonment according to this rule.

II. The expired storage time goods that do not have the declaration of abandonment resolution and the

declared in abandonment that do not have

SECOND.

SECOND.

SECOND.

. (a) Commissada for illicit smuggling or forsaken prior to Law No 317 of

December 11, 2012, stored in Deposits of Customs or Free Zones, will be auctioned or destroyed by the National Customs, as appropriate, in accordance with the provisions of this Law.

FINAL DISPOSITION

ONLY. As of the publication of this Law, the owners, consignors or persons responsible for the goods,

have the obligation to make the declaration of their habitual domicile or commercial domicile in accordance with the Regulation.

REPEAL DISPOSITION

ONLY. Final provisions Third, Fourth, Fifth, Sixth and Seventh of Law No. 317 of

December 11, 2012,?General Budget of the State-Management 2013?

Remit to the Executive Body for constitutional purposes.

It is given in the Session Room of the Plurinational Legislative Assembly, on the nine days of December of the

year two thousand fourteen.

Fdo. Eugenio Rojas Aapza, Marcelo William Elio Chavez, Efrain Condori Lopez, Roxana Camargo Fernandez,

Nelson Virreira Meneces, Angel David Cortes Villegas.

Therefore, it has been enacted to comply with the law of the Plurinational State.

Palace of Government of the city of La Paz, at the fifteenth day of December of the year two thousand fourteen.

FDO. EUGENIO ROJAS APAZA, Juan Ramon Quintana Taborga, Luis Alberto Arce Catacora, Amanda Davila

Torres.