Law Of The General Budget Of The State - Management 2014.  

Original Language Title: LEY DEL PRESUPUESTO GENERAL DEL ESTADO - GESTIÓN 2014.  

Read the untranslated law here: http://www.gacetaoficialdebolivia.gob.bo/index.php/normas/verGratis_gob2/147247

Law No. 455 law of 11 December 2013 EVO MORALES AYMA President constitutional of the PLURINATIONAL State of BOLIVIA, by how much, the plurinational Legislative Assembly, has sanctioned the following law: the Assembly Legislative PLURINATIONAL, D E C R E T A: law of the GENERAL budget of the State management 2014 chapter first provisions general article 1. (OBJECT). This law aims to approve the General State budget - PGE from the public sector to manage Fiscal 2014, and other specific provisions for the administration of public finances.
Article 2. (AGGREGATED AND CONSOLIDATED BUDGET). Approves the General State budget, for its entry into force during the Fiscal management from January 1 to December 31, 2014, for a total aggregate of Bs.259.439.429.292.-(two hundred fifty and nine thousand four hundred thirty-nine million four hundred twenty-nine thousand two hundred ninety and two 00/100 Bolivianos), and a Bs.195.409.570.082.-consolidated (hundred ninety-five thousand four hundred nine million five hundred seventy thousand eighty and two 00/100 Bolivianos) According to details of resources and expenses recorded in the volumes I and II attached.
Article 3. (SCOPE OF APPLICATION). This Act applies to all public sector institutions that comprise the plurinational State bodies, institutions that have control functions, defence of society and State, departmental, regional, municipal, autonomous governments and native indigenous peasants, public universities, public companies, banking financial institutions and not banking, public institutions of social security and all those natural and legal persons who receive generate or manage public resources.
Article 4. (RESPONSIBILITY). The maximum authority Executive - MAE of each public entity, is responsible for the use, management, destination, fulfilment of objectives, goals, results of public resources and approval, execution and closing of projects, for which purpose compliance with the provisions contained in this law and in legal regulations must be observed.

Chapter two specific provisions article 5. (EXTRAORDINARY TRANSFER OF RESOURCES TO NON-DEPARTMENTAL GOVERNMENT). To ensure operation or investment of the non-departmental government, is granted to the Executive Branch, transfer resources in an extraordinary way, to those non-departmental government whose income Management 2008, approved by special tax to the hydrocarbons and their derivatives? IEHD and departmental compensation - CDF, Fund have represented more than 50% of the total income by royalties mining and hydrocarbon, CDF, IEHD and HDI.
Article 6. (REGISTRATION OF BOX BALANCES AND BANKS FOR PUBLIC UNIVERSITIES). It empowers the Ministry of economy and public finances, evaluation, register in the institutional budget of public universities, the resources box balances and banks at 31 December of the previous management, concept of direct tax on hydrocarbons - HDI, intended exclusively to finance public investment projects.
Article 7. (FINANCIAL ADVANCES AUTONOMOUS TERRITORIAL ENTITIES). It empowers the Ministry of economy and public finances, evaluation, register on the institutional budget of the autonomous territorial entities - ETAs, financial advances for investment projects, granted pursuant to the terms of the procurement of goods and services. The ETAs must submit your request until March 15 of each fiscal management.
Article 8. (CONSULTANCIES FUNDED WITH RESOURCES EXTERNAL AND NATIONAL COUNTERPART). Amending article 14, paragraph III of the Act No. 317 of 11 December 2012, with the following text:? III. is granted to the Vice-Ministry of public investment and external financing, dependent on the Ministry of development planning, sign budgetary transfers intra-institutional and inter-institutional, regardless of the source of financing, except resources TGN, institutional budgets of the entities of the public sector, to increase the subheadings 46110? Do consulting for product for construction of public goods of private domain?, 46210? Do consulting for product for construction of public goods of public domain?, and 46310? Do consulting for product?, investment projects, which do not ameritarán the issuance of Decree.?
Article 9. (PROJECT TYPE-MODULAR INFRASTRUCTURE THAT DOES NOT REQUIRE OF PREINVESTMENT STUDIES). Public entities running new type-modular projects of social and productive infrastructure, do not require elaborate studies pre investment, having previously considered studies type and/or models developed from technical specifications defined by the head of sector ministries. When required, adjustments of costs, drawings and technical specifications may be carried out, these aspects are regulated by Supreme Decree.
Article 10. (RECORD OF DONATION EXTERNAL FUNDING EXTERNAL INFORMATION SYSTEM - SISFIN). All beneficiaries, public entities of resources from external grant direct, official and unofficial, must submit information for your registration in the system of information on external financing - SISFIN, of the Vice-Ministry of public investment and external financing, dependent on the Ministry of development planning.
Article 11. (REPRESENTATION EXPENSES). The senators and deputies; the Presidents and judges of the Supreme Court of Justice, agri-environmental court, judicial Council and plurinational Constitutional Court; the President and the members of the Tribunal Supreme Electoral; Comptroller, Attorney, the or the of the State Attorney General and the Ombudsman; the Ministers and Deputy Ministers of State, the Commander General of the Bolivian police, the Commander in Chief of the armed forces and members of the military high command, and the and the grade of the military hierarchy; the Governors and Presidents of the departmental assemblies; as well as the mayors and Presidents of municipal councils, as well as the Chairmen and Chief Executives of public companies and institutions; they will have access to representation expenses only when they travel abroad, for the effect they will receive twenty-five percent (25%) on the total travel expenses that correspond to them, which will be carried out according to economic capacity building.
Article 12. (FOOD SECURITY AND SUPPLY).
I within the framework of food security established in the political Constitution of the State, authorizing the Executive branch through the ministries of State and entities under tutelage, in the framework of its competencies, produce, buy, import and sell food, carry out controls or other mechanisms that allow timely meet the food needs of the population, caused by weather effects , food insecurity, food shortages, rising prices, speculation, and agio, prior authorization from the Ministry of economy and public finances.
II. authorizing entities involved in the preceding paragraph, to finance the activities charged to their specific resources, donations, loans, Treasury General of the nation, and other sources of financing; empowering them to make the corresponding budgetary changes. They are also authorized to carry out direct contracting of goods and services, in and out of the country.
III. A effect to comply with stated in this article, authorizes the Ministry of economy and finance, through the General Treasury of the nation, allocate the necessary resources as well as make corresponding budget amendments, upon request of the ministries of State or entities under tutelage.
IV. costs administrative, operational and logistics that requires production, purchase, import, marketing, and other mechanisms shall be covered by the resources provided in paragraphs II and III of this article.
V. The import and marketing of the goods referred to in this article, are exempted from the payment of taxes.
VI. This article shall be subject to regulation.
Article 13. (DOMESTIC CREDIT FROM THE CENTRAL BANK OF BOLIVIA FOR THE INDUSTRIALIZATION OF HYDROCARBONS - EBIH BOLIVIAN COMPANY).
I. is granted to the Central Bank of Bolivia (BCB), granting an extraordinary credit of up to Bs.101.200.000.-(one hundred one million two hundred thousand 00/100 Bolivian), in favor of the Bolivian hydrocarbons industrialization company (EBIH), on concessional terms, in order to finance the project? Plant of pipes and fittings for Gas Natural - El Alto networks? and reimburse the resources received in the framework of the Supreme Decree No. 613 of 25 August 2010. For this purpose, is excepted to the Central Bank of Bolivia (BCB) application of articles 22 and 23 of the law N ° 1670 of 31 October 1995.
II. within the framework of paragraph I of this article and in accordance with the provisions of article 158, paragraph I

number 10, and the article 322 of the political Constitution of the State, is permitted to the company Bolivian industrialization of hydrocarbons (EBIH), hire the referral credit with the Central Bank of Bolivia (BCB).
III. the Ministry of hydrocarbons and energy, is responsible of the evaluation and monitoring of the execution of them resources of the credit to be granted by the Bank Central of Bolivia (BCB) in favor of the company Bolivian of industrialization of hydrocarbons (EBIH).
IV. the Bolivian company of industrialization of hydrocarbons (EBIH) is responsible for the use and destination of the resources to be disbursed by the Central Bank of Bolivia (BCB), within the framework of paragraph I of this article.
V. It empowers the Ministry of economy and finance, through the General Treasury of the nation, issue and give bonds the Treasury not negotiable in favor of the Central Bank of Bolivia (BCB), to secure the amount of the credit granted by that entity in favour of the company Bolivian industrialization of hydrocarbons (EBIH), at the written request of the Ministry head of industry and jointly with the Central Bank of Bolivia (BCB).
VI. is excepted to the company Bolivian industrialization of hydrocarbons (EBIH) of the effects and scope of application of articles 33 and 35 of the law N ° 2042 of 21 December 1999, budgetary management.
VII. the Ministry of hydrocarbons and energy, by Ministerial resolution, must demonstrate to the Central Bank of Bolivia (BCB), the use and destination of the resources of the credit to be acquired by the company Bolivian industrialization of hydrocarbons (EBIH), are national priority within the framework of the National Development Plan and that future flows will be used for the payment of the claim referred to in this article.
Article 14. (EXTENDING THE CREDIT INTERNAL IN FAVOUR OF EMPRESA NACIONAL DE ELECTRICIDAD - ENDE).
I is allowed to the Central Bank of Bolivia (BCB), granting an extraordinary credit of up to Bs.765.600.000.-(seven hundred sixty-five million six hundred thousand 00/100 Bolivian), in favour of Empresa Nacional de Electricidad - ENDE, in addition to the amount of Bs.4.879.000.000 (four thousand eight hundred seventy-nine million 00/100 Bolivianos), established in article 13 of the law N ° 062 November 28, 2010 , on concessional terms, in order to finance productive investment projects or make contributions of capital to its subsidiaries. For this purpose, is excepted to the Central Bank of Bolivia (BCB) application of articles 22 and 23 of the law N ° 1670 of 31 October 1995.
II. within the framework of paragraph I of this article and in accordance with provisions of article 158, paragraph I article 10, and the article 322 of the political Constitution of the State, is permitted to the Empresa Nacional de Electricidad - ENDE, hiring referral credit with the Central Bank of Bolivia (BCB).
III. the Ministry of hydrocarbons and energy, is responsible for the evaluation and monitoring of the implementation of the resources of the credit to be granted by the Central Bank of Bolivia (BCB) in favour of Empresa Nacional de Electricidad - ENDE.
IV. Empresa Nacional de Electricidad - ENDE is responsible for the use and destination of the resources to be disbursed by the Central Bank of Bolivia, within the framework of paragraph I of this article.
V. It authorizes the Ministry of economy and finance, through the General Treasury of the nation, issuing and give bonds the Treasury not negotiable in favor of the Central Bank of Bolivia (BCB) to secure the amount of the credit granted by that entity in favour of Empresa Nacional de Electricidad - ENDE, at the written request of the Ministry head of sector-shaped joint with the Central Bank of Bolivia (BCB).
VI. is excepted to the Empresa Nacional de Electricidad - ENDE of the effects and scope of application of articles 33 and 35 of the law N ° 2042 of 21 December 1999, budgetary management.

VII. the Ministry of hydrocarbons and energy, by Ministerial resolution, must demonstrate to the Central Bank of Bolivia (BCB), the use and destination of the resources of the credit to be acquired by the national company of electricity - ENDE are national priority within the framework of the National Development Plan and that future flows will be used for the payment of the claim referred to in this article.

Article 15. (EXTRAORDINARY TRANSFER OF RESOURCES FOR THE IMPLEMENTATION OF PROJECTS OF TELECOMMUNICATIONS).
I within the framework of comprehensive policies of development of telecommunications of social inclusion and the objectives of the PRONTIS, authorizes the Ministry of public works, services and housing, transfer of resources from the national programme of telecommunications of Social Inclusion (PRONTIS), 80% in favor of the Empresa Nacional de Telecomunicaciones - ENTEL S.A. and 20% in favor of the Ministry of communication; after deduction of up to 0.5% of the total of proceeds from management, which will be used for the operation of the unit of execution of projects PRONTIS.
II. the resources from the PRONTIS assigned to Bolivia TV from management 2009-2013 which were not implemented, or committed, shall be transferred to the Ministry of communication.

Article 16. (AUTHORIZATION OF RESOURCE ALLOCATION FOR CONSTRUCTION OF THE PLURINATIONAL LEGISLATIVE ASSEMBLY BUILDING).
I. is granted by way of exception to the Executive Branch, through the Ministry of economy and finance, transfer of resources from the General Treasury of the nation - TGN the plurinational Legislative Assembly management 2014, corresponding to the amount of institutional budget balances not executed or committed 41100 heading? Buildings?, accumulated at the end of the management 2013, registered in the Vice Presidency of the State and the plurinational Legislative Assembly, for the construction of the? New Assembly building legislative plurinational?.

II. within the framework of the law No. 313 of the 6 of December 2012, the cost of the investment and construction project, reaches an amount of up to Bs.200.000.000.-(two hundred million 00/100 Bolivianos).
III. A effect to comply with this article, is authorized to the Ministry of economy and finance, through the General Treasury of the nation, allocate the necessary resources within the framework of their financial availability, additionally savings generated during past negotiations, as established in the available additional third of the law No. 313.

IV. is authorized the Ministry of economy and finance and the Ministry of planning of the development, within the framework of its powers, make necessary budgetary changes, which includes personal services and consultancies, in order to implement the investment project concerned.

V. The plurinational Legislative Assembly is responsible for the implementation, follow-up and evaluation of the construction of the? Do new Assembly building legislative multinational?, as well as of the use and destination of the resources in this article.

Article 17. (DIRECT DEBIT IN FAVOR OF THE NATIONAL COMPANY OF TELECOMMUNICATIONS - ENTEL S.A.).

I. are authorized to the Ministry of economy and finance, at the request of the Empresa Nacional de Telecomunicaciones - ENTEL S.A.: to) perform the direct debit of the fiscal accounts of the entities of the public sector resources, for the collection of services provided by ENTEL S.A. b) carry out the direct debit of resources of the fiscal accounts of the autonomous territorial entities and public universities established in the respective contracts express prior authorization.

II. A effect to comply with the preceding paragraph, ENTEL S.A. shall assume the cost of emerging commissions of direct debit operations, carried out by the General Treasury of the nation and the Central Bank of Bolivia - BCB.
ADDITIONAL PROVISIONS FIRST. Amending paragraph 2 of section I of the annex of the article 79 of the law No. 843 (current ordered text) according to the following:? 2. Motor vehicles taxed with percentage rates on their tax base.
TABLE 2 category fuel used range of the 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% on imports of vehicles new or used cars originally manufactured to use CNG as fuel, applies a percentage rate of the specific consumption tax (ICE) of zero percent (0%).
The importation of cars originally intended for the carriage of more than 18 people, including driver, and for the transport of goods of high capacity in volume and tonnage which are capital goods, 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 import of those who use diesel as fuel, being achieved by the referred tax according to the ranges defined in table 2.
The definition of motor vehicles includes the tract trucks, motorcycles of two, three and four wheels, in addition to jet skis.

The tax base for the calculation of the tax, is defined as follows: value CIF + tariff tax actually paid + other expenditures necessary to carry out the customs clearance.

The importation of motor vehicles for uses special, new or used, carried out by public entities, is exempt from the payment of the ICE.
The Executive Branch by Supreme Decree, set percentage in the tax rates within the ranges defined in table 2 of the present article.?
THE SECOND. Amending article 32 of the law N ° 1990, General of customs, according to the following text:? Article 32. Some activities and services of the national customs, may be granted in concession to legal persons, public or private, prioritizing the allocation to public undertakings, in accordance with the principles enshrined in the political Constitution of the State, provided that they do not violate its supervisory function.?
THIRD. Amending section 44 of the Act N ° 1990, General of customs, with the following text:? Article 44. Tests of proficiency for applicants to the licensing of customs brokers, will be carried out before a court examiner appointed by the Ministry of economy and finance, which will be convened pursuant to regulatory Supreme Decree.
Customs Broker License will be granted by the national customs, according to the results of the review of adequacy called and qualified by the Court examiner appointed by the Ministry of economy and finance; It must be personal, non-transferable and non-delegable. In any case the license may be granted on a provisional basis and will have a duration of five (5) calendar years.
Will the renewal of the license of customs officer proceed prior examination adequacy in accordance with this Act and its regulations.?
-FOURTH. ((Se modifica el inciso e) of article 45 of the law N ° 1990, General of customs, with the following text:? e) keeping the documentation of customs clearances and customs operations performed, by the term of limitation of actions of the tax administration, including when it has ceased in his duties as agent, customs broker.?
QUINTA. Replaced the article 114 of law No. 1990, General of customs, with the following text:? Article 114. It custom national of conformity to the article 32 of this law, may grant the administration of deposits customs, prior compliance of them procedures and requirements established in the normative force.?
6TH. Delete the paragraph "b" of article 37 of the law N ° 1990, General of customs.
SEVENTH. Amending the law N ° 1883, insurance, 25 June 1998, in accordance with the following paragraphs: i. the second paragraph of article 34 is replaced with the following text:? Resources for investment must be invested through stock-exchange mechanisms, in publicly offered securities and other assets permitted by this law. For cases of investment in securities of the TGN and BCB, you can also be made directly through the primary counter. Also can they be invested directly in term deposits in financial institutions authorized by the authority for Supervision of the financial system - ASFI.?
II. the sixth paragraph of article 34 is replaced with the following text:? Transactions in publicly offered securities correspond to the resources for investment, must be carried out in local primary or secondary stock markets or foreign, authorized by the authority of control and Control of pension and insurance - APS or the corresponding foreign securities market supervisory institution. Values of the TGN and BCB transactions can also be made in primary markets over-the-counter in a direct way. ?
THE EIGHTH. Amending the first paragraph of article 28 of the law N ° 1834, of the securities, on March 31, 1998, with the following text:? Article 28. OBJECT, ORGANIZATION AND NAME. The stock exchanges are intended to establish an organized, continuous, expeditious and public infrastructure of the stock market and provide the necessary resources for the effective realization of their trading, securities, currencies and financial instruments. Operations with currency shall be made using defined through specific regulatory instruments?.
NOVENA. The interests in favour of creditors of debt through the issue of securities value in external capital markets, are exempt from the tax on the profits of the companies, as well as payments for the rendering of services of legal and financial advice, and other specialized services related to the operation of abovementioned debt.

TRANSITIONAL PROVISIONS FIRST. The provisions contained in the first additional provision, shall become effective from the date of publication of the corresponding regulatory Supreme Decree.
THE SECOND. The custom officers agents that have a license in effect, at the time of the enactment of this law must renew it through examination of sufficiency to be convened by the Ministry of economy and finance, in the conditions established in this law and its regulations, within a maximum period of one hundred and eighty (180) days from the publication of the corresponding regulatory Supreme Decree. The agents brokers not submitted to the review of adequacy will lose its license automatically.
THIRD.
I to 2014 fiscal management, will not be allowed to entities of the public sector budget modifications of current expenditure investment projects.
II. is granted to entities of the public sector, exclusively for the 2013 management, budgetary modifications in the necessary amounts for the payment of the second bonus? ((Do effort to Bolivia?, with the exception of the application of article 6, paragraphs to) and c) Law N ° 2042 of 21 December 1999, prior evaluation of the ministries of economy and public finance and development planning, as appropriate, from the enactment of this Act.
III. for the payment of the second bonus? Effort to Bolivia? to individual line consultants, is excepted from the application of article 5, paragraph III subsection h), of the law N ° 396 August 26, 2013, exclusively for the 2013 management.
FINAL PROVISIONS FIRST. The provisions contained in this Act, be suited automatically, insofar as they are applicable to the new organizational structure and definition of the public, emerging sector of the political Constitution of the State and other legal provisions.
THE SECOND. There are current for your application: article 10 of the 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 law of the General budget for the 2010 State.
(c) articles 5, 6, 11 and 13 of the law No. 050 on October 9, 2010.
(d) articles 5, 6, 8, 9, 10, 11, 16, 18, 19, 22, 25, 26, 27, 33, 34 and 40 of the law Nº 062 of November 28, 2010.
e) additional provisions first and sixth of the law Nº 111 on May 7, 2011.
(f) articles 5 and 13 of Act 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; Second additional provision; First transitional provision and disposal end first of law No. 211 of December 23, 2011.
h) article 4, additional provisions first and second of the law No. 233 of 13 April 2012.
(i) articles 6, 7, 10, 11, 12, additional provisions first, fourth, tenth and tenth third of the law No. 291 of September 22, 2012.
(j) articles 5, 6, 7, 9, 10, 11, 12, 13, 14, 15, 16, 17, 19, 22, 23, 24, 25, 26, 28 and 29); Additional provisions for second and third; First transitional provision; Provisions late third, fourth, fifth, sixth and seventh 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; Third additional provision and disposal end only of the law No. 396 of August 26, 2013.
THIRD. The Executive Branch by Supreme Decree, shall regulate this law.
PROVISIONS REPEALING AND ABROGATORIAS FIRST. Is repeals the article 9 of the law N ° 3547 of 1 of December of 2006 and the article 8 of the law N ° 2042 of 21 of December of 1999.
THE SECOND. It repeals the article 3 of the law No. 3467 of 12 of September of 2006.
THIRD. Is repealed and abrogate all the provisions of equal or lower hierarchy, contrary to the present law.
Refer to the Executive Body for constitutional purposes.
Is given in the room of sessions of the Assembly Legislative multinational, to the nine days of the month of December of the year two thousand thirteen.
FDO. Lilly Gabriela MONTAÑO Viana, Betty Asunta Tejada Soruco, Andres Agustin Villca Daza, Claudia Jimena Torres Chávez, Gallic wild Bonifaz, 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 the peace, to 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 José Hernando Sosa Soruco, Arthur Vladimir Sánchez Escobar, Claudia Stacy Pena clear autonomy Minister and interim President, Amanda Davila Torres