law no 455
LAW OF DECEMBER 11, 2013
EVO MORALES AYMA
CONSTITUTIONAL PRESIDENT OF THE PLURINATIONAL STATE OF BOLIVIA
For the Plurinational Legislative Assembly, it has The following Act:
THE PLURINATIONAL LEGISLATIVE ASSEMBLY,
D E C R E T A:
STATE GENERAL BUDGET LAW
Article 1. (OBJECT). This Law aims to approve the General Budget of the State-PGE of the
Public Sector for Fiscal Management 2014, and other specific provisions for the administration of public finances.
Article 2. (AGGREGATED AND CONSOLIDATED BUDGET). The General Budget of the
State, for its duration during Fiscal Management from January 1 to December 31, 2014, is approved for a total aggregate amount of Bs.259.439.429.292.-(Two hundred Fifty-Nine Thousand Four-hundred Thirty-five Nine Million twenty-nine hundred and ninety-two hundred and ninety-two thousand Bolivians), and a consolidated of Bs.195.409.570.082.-(One hundred and ninety-five thousand four hundred and nine million five hundred and seventy thousand eighty-two 00/100 Bolivians), according to details of resources and expenditure entered in the attached Tomos I and II.
Article 3. (SCOPE OF APPLICATION). This Law applies to all public sector institutions
comprising the Organs of the Plurinational State, institutions that exercise control functions, defense of society and the State, autonomous governments departmental, regional, municipal and indigenous peasants, public universities, public enterprises, banking and non-banking financial institutions, public social security institutions and all natural persons and legal entities that perceive, generate and/or administer public resources.
Article 4. (RESPONSIBILITY). The Maximum Executive Authority-MAE of each public entity, is
responsible for the use, administration, destination, fulfillment of objectives, goals, results of public resources and the
approval, execution, and closure of projects, to whose effect compliance with the provisions contained in this Law and those laid down in the existing legal rules must be observed.
Article 5. (EXTRAORDINARY TRANSFER OF RESOURCES TO AUTONOMOUS GOVERNMENTS
DEPARTMENTAL). To ensure the functioning and/or investments of the departmental autonomous governments, the Executive Body is authorized to transfer Extraordinary way, to those autonomous departmental governments whose revenue has been approved in 2008, by way of Special Tax on Hydrocarbons and its Derivatives? IEHD and Departmental Compensation Fund-FCD, have accounted for more than 50% of the total of its revenue from Mining Royalties and Hydrocarbons, FCD, IEHD and IDH.
Article 6. (REGISTRATION OF CASH BALANCES AND BANKS FOR PUBLIC UNIVERSITIES).
authorizes the Ministry of Economy and Public Finance, after evaluation, to register in the institutional budget of the public universities, the resources of cash balances and banks as of December 31 of the previous management, by Concept of Direct Tax on Hydrocarbons-IDH, intended exclusively for financing public investment projects.
Article 7. (AUTONOMOUS TERRITORIAL ENTITIES FINANCIAL ADVANCES).
Ministry of Economy and Public Finance is authorized, after evaluation, to register in the institutional budget of the Autonomous Territorial Entities-ETAs, the advances (a) financial support for investment projects, granted in compliance with the contractual clauses of the procurement of goods and services. The ETAs will have to file their requirement until March 15 for each tax management.
Article 8. (EXTERNALLY FUNDED CONSULTANCIES AND COUNTERPART
NATIONAL). Article 14, Paragraph III of Law No 317 of 11 December 2012, is amended with the following text:
? III. The Vice-Ministry of Public Investment and External Financing, dependent of the Ministry of
is authorized to register intra-institutional and inter-institutional budgetary transfers, regardless of the source of financing, except for TGN resources, in the institutional budgets of public sector entities, to increase the 46110 subheadings? Product Consultancy for Private Domain Public Goods Construction?, 46210? Product Consultancy for Public Goods Construction of Public Domain?, and 46310? Product Consultancy?, investment projects, which will not merit the issuance of Supreme Decree.?
Article 9. (INFRASTRUCTURE-MODULAR PROJECTS THAT DO NOT REQUIRE
PREINVESTMENT STUDIES). Public entities that implement new types of social and productive infrastructure projects do not require pre-investment studies, and the type and/or model studies developed from the beginning of the year should be considered. technical specifications as defined by the sector-headed ministries. When required, cost adjustments, plans and technical specifications can be made, these aspects will be
regulated by Supreme Decree.
Article 10. (EXTERNAL DONATION RECORD IN THE INFORMATION SYSTEM ON
EXTERNAL FINANCING-SISFIN). All public entities, beneficiaries of official, direct and unofficial external donation resources, must submit information for their registration in the External Financing Information System-SISFIN, of the Vice-Ministry of Investment Public and External Financing, under the Ministry of Development Planning.
Article 11. (REPRESENTATION EXPENSES). Las and the Senators and Deputies; the Presidents and
Magistrates of the Supreme Court of Justice, the Agro-Environmental Court, the Council of the Magistracy and the Plurinational Constitutional Court; the President and the Supreme Electoral Tribunal; Comptroller, Prosecutor, the Attorney General of the State and the Ombudsman; the Ministers and Deputy Minister of State, the General Commander of the Bolivian Police, the Commander in Chief of the Armed forces and members of the Military High Command, and the General of the Escalafon Military; the Governors and Presidents of the Departmental Assemblies; as well as the Mayors and Presidents of Municipal Councils, as well as the Presidents and Executive Directors of public institutions and companies; access to representation expenses only when they travel abroad, for the effect they will receive twenty-five percent (25%) on the total number of viatics that will correspond to them, that will be executed according to the institutional economic capacity.
Article 12. (FOOD SECURITY AND SUPPLY).
I. In the framework of Food Security established in the Political Constitution of the State, the Executive Body is authorized
through the Ministries of State and entities under the jurisdiction, within the framework of its powers, to produce, purchase, import and market food, carry out controls or other mechanisms to enable the food needs of the population to be met in a timely manner, caused by weather effects, food insecurity, shortages of food, price increases, speculation and agio, previous authorization from the Ministry of Economy and Public Finance.
II. The entities involved in the preceding paragraph are authorized to finance the activities mentioned under
their specific resources, donations, credits, Treasury General of the Nation, and other sources of financing; empowering them to make the corresponding budgetary modifications. Likewise, they are authorized to make direct hiring of goods and services, both inside and outside the country.
III. For the purpose of complying with the provisions of this Article, the Ministry of Economy and Finance is authorized
Public, through the General Treasury of the Nation, allocate the necessary resources, as well as make the corresponding budgetary modifications, upon request of the Ministries of State and/or entities under tuition.
IV. The administrative, operational, and logistical expenses that the production, purchase, import, marketing, and
other mechanisms, shall be covered with the resources provided for in paragraphs II and III of this Article.
VI. This Article shall be subject to regulation.
Article 13. (INTERNAL CREDIT OF THE BOLIVIAN CENTRAL BANK IN FAVOR OF THE COMPANY
BOLIVIA OF INDUSTRIALISATION OF HYDROCARBONS-EBIH).
I. The Central Bank of Bolivia (BCB) is authorized to grant an extraordinary credit of up to Bs.101,200,000.-(One Hundred One
Million Hundred Thousand 00/100 Bolivians), in favor of the Bolivian Industrialization Company Hydrocarbons (EBIH), under concessional conditions, in order to finance the project? Piping and Accessories Plant for Natural Gas Networks-El Alto? and to reimburse the resources received under the Supreme Decree No 613 of 25 August 2010. For this purpose, the Central Bank of Bolivia (BCB) is exempted from the application of Articles 22 and 23 of Law No 1670 of 31 October 1995.
II. In the framework of Paragraph I of this Article and in accordance with Article 158, Paragraph I
numeral 10, and Article 322 of the Constitution of the State, the Bolivian Enterprise of Industrialisation of Hydrocarbons (EBIH), to contract the aforementioned credit with the Central Bank of Bolivia (BCB).
III. The Ministry of Hydrocarbons and Energy, is responsible for the evaluation and monitoring of the execution of the resources
of the credit to be granted by the Central Bank of Bolivia (BCB) in favor of the Bolivian Company Industrialization of Hydrocarbons (EBIH).
IV. The Bolivian Company for Industrialization of Hydrocarbons (EBIH) is responsible for the use and destination of the resources to be disbursed by the Central Bank of Bolivia (BCB), in the framework of Paragraph I of this Article.
V. The Ministry of Economy and Public Finance, through the General Treasury of the Nation, is authorized to issue and grant
Non-Negotiable Treasury Bonds in favor of the Central Bank of Bolivia (BCB) to guarantee the amount of the credit granted by that entity in favour of the Bolivian Industrialisation Company Hydrocarbons (EBIH), at the written request of the Ministry of Industry and jointly with the Central Bank of Bolivia (BCB).
VI. Except for the Bolivian Company for Industrialization of Hydrocarbons (EBIH) for the effects and scope of the
application of Articles 33 and 35 of Law No 2042 of 21 December 1999, of Administration Budget.
VII. The Ministry of Hydrocarbons and Energy, through Ministerial Resolution, must justify to the Central Bank of
Bolivia (BCB), that the use and destination of the resources of the credit to be acquired by the Bolivian Company of Industrialization of Hydrocarbons (EBIH), are of national priority in the framework of the National Development Plan and that future flows shall be used for the payment of the credit referred to in this Article.
Article 14. (EXTENSION OF THE INTERNAL CREDIT TO THE NATIONAL ENTERPRISE OF
I. The Central Bank of Bolivia (BCB) is authorized to grant an extraordinary credit of up to Bs.765.600,000.-(Setecentos
Sixty-Five Million Seishundreds Mil 00/100 Bolivianos), in favor of the National Enterprise Electricity-in addition to the amount of Bs.4.879,000,000.-(Four Thousand Ochocidents Seventy and Nine Million 00/100 Bolivianos), established in Article 13 of Law No 062 of 28 November 2010, under concessional conditions, with the object to finance productive investment projects and/or to make capital contributions to their subsidiary companies. For this purpose, the Central Bank of Bolivia (BCB) is exempted from the application of Articles 22 and 23 of Law No 1670 of 31 October 1995.
II. In the framework of Paragraph I of this Article and in accordance with Article 158, Paragraph I
numeral 10, and Article 322 of the Constitution of the State, the National Enterprise of Electricity-to contract credit with the Central Bank of Bolivia (BCB).
III. The Ministry of Hydrocarbons and Energy, is responsible for the evaluation and monitoring of the execution of the resources
of the credit to be awarded by the Central Bank of Bolivia (BCB) in favor of the National Company Electricity-
IV. The National Electricity Company-is responsible for the use and destination of the resources to be disbursed by
the Central Bank of Bolivia, in the framework of Paragraph I of this Article.
V. authorizes the Ministry of Economy and Public Finance, through the General Treasury of the Nation, to issue and grant
Non-Negotiable Treasury Bonds in favor of the Central Bank of Bolivia (BCB) to guarantee the amount of the credit granted by the Bank of Bolivia. Entity in favour of the National Electricity Company-ENTSO, at the written request of the Ministry The Bank of Bolivia (BCB) has been jointly and jointly with the Central Bank of Bolivia (BCB).
VI. The National Electricity Company is exempted from the effects and scope of the application of Articles 33
and 35 of Law No 2042 of December 21, 1999, of Budget Management.
VII. The Ministry of Hydrocarbons and Energy, through Ministerial Resolution, must justify to the Central Bank of Bolivia (BCB), that the use and destination of the resources of the credit to be acquired by the National Electricity Company- They are of national priority in the framework of the National Development Plan and that future flows will be used for the payment of the credit noted in this Article.
Article 15. (EXTRAORDINARY TRANSFER OF RESOURCES FOR THE IMPLEMENTATION OF TELECOMMUNICATIONS PROJECTS).
I. In the framework of the comprehensive development policies of the social inclusion telecommunications sector and the objectives of the
PRONTIS, the Ministry of Public Works, Services and Housing is authorized to transfer from the
National Telecommunications Program for Social Inclusion (PRONTIS), 80% in favor of the National Telecommunications Company-ENTEL S.A. and 20% in favor of the Ministry of Communication; after deduction of up to 0.5% of the total of the management collections, which will be used for the operation of the PRONTIS Project Implementation Unit.
II. The resources from the PRONTIS assigned to Bolivia TV from 2009 to 2013 that were not executed,
nor committed, should be transferred to the Ministry of Communication.
Article 16. (AUTHORIZATION TO ALLOCATE RESOURCES FOR THE CONSTRUCTION OF THE BUILDING OF THE PLURINATIONAL LEGISLATIVE ASSEMBLY).
I. The Executive Body is exceptionally authorized, through the Ministry of Economy and Public Finance,
to transfer resources from the General Treasury of the Nation-TGN to the Plurinational Legislative Assembly in the management 2014, corresponding to the amount of the institutional budgetary balances not executed or committed under heading 41100? Buildings?, accumulated at the end of the 2013 management, registered with the State Vice Presidency and the Plurinational Legislative Assembly, destined for the construction of the? New Building of the Plurinational Legislative Assembly?.
II. In the framework of Law No. 313 of December 6, 2012, the cost of the investment project and its construction, reaches an amount of up to Bs.200,000,000.-(Two hundred Millions 00/100 Bolivianos).
III. In order to comply with this Article, the Ministry of Economy and Public Finance, through
of the General Treasury of the Nation, is authorized to allocate the necessary resources in the framework of its availability. financial, in addition to the savings generated during past operations, as established by the Third Additional Disposition of Law No. 313.
IV. The Ministry of Economy and Public Finance and the Ministry of Development Planning, within the framework of their powers, are authorized to make the necessary budgetary modifications, including Services Personal and Consultancy, in order to execute the aforementioned investment project.
V. The Plurinational Legislative Assembly is responsible for the execution, monitoring and evaluation of the construction of the? New Building of the Plurinational Legislative Assembly, as well as the use and destination of the resources assigned in this Article.
Article 17. (DIRECT DEBIT IN FAVOUR OF THE NATIONAL TELECOMMUNICATIONS COMPANY-ENTEL S.A.).
I. The Ministry of Economy and Public Finance is authorized, at the request of the National Telecommunications Company-ENTEL S.A.:
a) Perform the direct debit of resources from the current accounts tax on public sector entities, for the collection of services provided by ENTEL S.A.
b) Make direct debit of the resources of the fiscal current accounts of the autonomous territorial entities and the public universities, subject to express authorization established in the respective contracts.
II. In order to comply with the preceding paragraph, ENTEL S.A. will have to assume the cost of the emerging commissions of direct debit transactions, carried out by the General Treasury of the Nation and the Central Bank of Bolivia-BCB.
FIRST. Paragraph 2 of Paragraph I of the Annex to Article 79 of Law No. 843 (text
ordered in force) is modified according to the following:
? 2. Cars taxed with percentage rates on their taxable base.
Category Used I.C.E.
1 Diesel 15% to 80%
2 Gasoline 0% to 40%
3 Natural Gas Vehicle (NGV) 0% to 40%
4 Other 0% to 40%
To import new or used cars originally manufactured to use NGV as fuel, a percentage rate of the Excise duty (ICE) of zero percent (0%).
The importation of motor vehicles originally intended for the transport of more than 18 persons, including the driver, and those intended for the transport of goods of high capacity in volume and tonnage constituting goods of capital, as well as vehicles built and equipped exclusively for health services, shall be exempt from the payment of the ICE; with the exception of the importation of those using diesel as fuel, being reached by the said tax agreement to the ranges defined in Table 2.
The definition of vehicles cars include trucks, two-, three-and four-wheel motorcycles, as well as jet skis.
The tax base for calculating the tax, is defined as follows: CIF Value + Effectively Paid Tariff Rate + other relocations required to perform customs clearance.
Imports of motor vehicles for special, new or used uses, carried out by public entities, is exempt from the payment of the ICE.
The Executive Body by Supreme Decree, shall establish the percentage rates of tax within the ranges defined in Table 2 of this Article.?
SECOND. Article 32 of Law No. 1990, General of Customs, is amended according to the following text:
? Article 32. Some activities and services of the National Customs, may be awarded to
public or private legal persons, prioritizing the award to public companies, in accordance with the principles established in the Political Constitution of the State, provided that they do not violate their oversight function.?
THIRD. Article 44 of Law No. 1990, General of Customs, is amended with the following text:
? Article 44. The proficiency tests for the applicants ' license to customs dispatchers, are
will be held before a court of examination appointed by the Ministry of Economy and Public Finance, which will be convened in accordance with the Regulatory Supreme Decree.
The Customs Dispatcher's license will be granted by the National Customs, in accordance with the results
of the proficiency examination convened and qualified by the examiner appointed by the Ministry of Economy and Public Finance; personal, inselectable and non-transferable. In no case will the license be granted on a provisional basis and will be in force for five (5) calendar years.
The renewal of the Customs Dispatching license will proceed with a sufficient examination of the adequacy of the license. This Law and its Rules of Procedure.?
FOURTH. Article 45 (e) of Law No. 1990, General Customs, is amended with the following text:
? e) Keep the documentation of customs offices and customs operations performed, by
the the term of limitation of the actions of the tax administration, including when it has ceased its duties as a Customs Dispatching Agent.?
QUINTA. Article 114 of Law No. 1990, General of Customs, is replaced by the following text:
Article 114. The National Customs under Article 32 of this Law, may grant the
administration of customs warehouses, prior to compliance with the procedures and requirements laid down in the current regulations.?
SIXTH. Article 37 (b) of Law No. 1990, General Customs.
SEVENTH is deleted. Law No. 1883, of Insurance, of June 25, 1998, is amended in accordance with the terms of the
I. The second paragraph of Article 34, is replaced by the following text :
?Investment resources must be invested by stock mechanisms, in public offering securities, and other assets that you allow This Law. For cases of investment in TGN and BCB securities, it may also be made directly through the primary market. They may also be invested directly in fixed-term deposits in financial institutions authorised by the Financial System Supervisory Authority-ASFI.?
II. The sixth paragraph of Article 34 is replaced by the following text :
?Transactions in public offering securities for investment resources must be made in stock markets local or foreign primary or secondary, approved by the Pension and Insurance Control and Insurance Authority-APS or the foreign supervisory institution of the relevant securities market. TGN and BCB securities transactions may also be conducted in primary OTC markets in a direct manner. ?
EIGHTH. The first paragraph of Article 28 of Law No. 1834, of the Stock Market, of 31 of
March 1998, is amended with the following text:
? Article 28. OBJECT, ORGANIZATION, AND DENOMINATION. Stock exchanges are intended
to establish an organized, continuous, expeditious, and public infrastructure of the Stock Market and provide the means necessary for the realization of the The European Investment Bank (IMF), the European Investment Bank (IMF). Foreign exchange transactions shall be effected by means of instruments defined through specific regulations.?
NINTH. Interest in favour of public debt creditors through the issuance of securities in markets
of external capital, are exempt from the Business Utility Tax, as well as payments for the provision of services legal and financial advice, and other specialized services, linked to the aforementioned public debt operation.
FIRST. The provisions contained in the First Additional Disposition will take effect from the
date of publication of the corresponding Supreme Regulatory Decree.
SECOND. The agents before the enactment of the present Law will have
with a license in force, must renew the same by examination of sufficiency to be convened by the Ministry of Economy and Finance Public, under the conditions laid down in this Law and its regulations, in the maximum period of one hundred and eighty (180) days, from the publication of the corresponding Supreme Regulatory Decree. Dispatchers that do not show up to the proficiency exam will automatically lose their license.
I. For fiscal 2014 management, public sector entities will not be allowed to make budgetary modifications of
investment projects to current expenditure.
II. Public sector entities, exclusively for management 2013, are authorized to make modifications
budget in the amounts necessary for the payment of the second aguinaldo? Effort by Bolivia, except for the application of Article 6 (a) and (c) of Law No 2042 of 21 December 1999, after evaluation by the Ministries of Economy and Public Finance and Development Planning, as appropriate, to from the enactment of this Law.
III. For the payment of the second aguinaldo? Effort for Bolivia? to the individual line consultants, except for the
application of Article 5, Paragraph III (h), of Law No. 396 of 26 August 2013, exclusively for the management 2013.
FIRST. The provisions contained in this Law, are adapted automatically, as soon as they are
applicable, to the new organizational structure and definition of public sector entities, emerging from the Constitution of the State and other legal provisions.
SECOND. They remain in place for their application:
Article 10 of Law No. 3302 of 16 December 2005.
Articles 6, 7, 8, 13, 14, 15, 16, 17, 20, 22, 23, 24, 28, 33, 37, 42, 43, 46, 47, 50, 53, 56, 62, and 63 of the State General Budget Act 2010.
c) Articles 5, 6, 11 and 13 of Law No 050 of 9 October 2010.
d) Articles 5, 6, 8, 9, 10, 11, 16, 18, 19, 22, 25, 26, 27, 33, 34, and 40 of Law No. 062 of November 28,
e) Additional Provisions First and Sixth of Law No 111 of 7 May 2011.
f) Articles 5 and 13 of Law No. 169 of 9 September 2011.
g) Articles 4, 5, 6, 7, 8, 11, 13, 15, 17, 18, 19, 23, 24, 30 and Paragraph II of Article 25; Provision
Additional Second; Transitional Provision First and Final Disposition First of Law No 211 of 23 December 2011.
h) Article 4, Additional Provisions First and Second of Law No. 233 of 13 April 2012.
i) Articles 6, 7, 10, 11, 12, Additional Provisions First, Fourth, Tenth and Tenth Third of
Law No. 291 of 22 September 2012.
j) Articles 5, 6, 7, 9, 10, 11, 12, 13, 14, 15, 16, 17, 19, 22, 23, 24, 25, 26, 28 and 29; Provisions
Second and Third Additional; First Transitional Provision; Third, Fourth, Fifth, Sixth and Seventh Final Provisions of the Law No 317 of 11 December 2012.
k) Articles 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 18, 19, 20 and 21; Additional Disposition Third and
Single Final Disposition of Law No. 396 of August 26, 2013.
THIRD. The Executive Body by Supreme Decree, will regulate this Law.
REPEAL AND ABROGATORY PROVISIONS
. Article 9 of Law No 3547 of 1 December 2006 and Article 8 of Law No 2042 of 21 December 1999 are repealed.
SECOND. Article 3 of Law No 3467 of 12 September 2006 is repealed.
THIRD. All provisions of equal or lower hierarchy, contrary to this Law, are repealed and abrogated.
Remit to the Executive Body for constitutional purposes.
It is given in the Session Room of the Legislative Assembly. Plurinational, on the nine days of the month of December of the year two thousand thirteen.
Fdo. Lilly Gabriela Montano Viana, Betty Asunta Tejada Soruco, Andres Agustín Villca Daza, Claudia Jimena
Torres Chavez, Galo Silvestre Bonifaz, Angel David Cortes Villegas.
Therefore, it is enacted to have and comply with the Law of the Plurinational State of Bolivia.
Palace of Government of the city of La Paz, at the eleven days of the month of December of the year two thousand thirteen.
FDO. EVO MORALES AYMA, Elba Viviana Caro Hinojosa, Luis Alberto Arce Catacora, Juan Jose Hernando
Sosa Soruco, Arturo Vladimir Sanchez Escobar, Claudia Stacy Peña Claros MINISTER OF AUTONOMY AND INTERIM PRESIDENT, Amanda Davila Torres