law no 317
LAW OF DECEMBER 11, 2012
EVO MORALES AYMA
CONSTITUTIONAL PRESIDENT 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 OF THE GENERAL BUDGET OF THE STATE? 2013 MANAGEMENT
Article 1. (OBJECT). This Law is intended to approve the General Budget of the State? PGE of the
public sector for Fiscal Management 2013, and other specific provisions for the administration of public finances.
Article 2. (CONSOLIDATED AND CONSOLIDATED BUDGET). The General Budget of the
State, for its duration during Fiscal Management from January 1 to December 31, 2013, is approved for a total aggregate amount of Bs.228.285.224.092.-(TWO HUNDRED AND TWENTY-EIGHT THOUSAND TWO HUNDRED AND EIGHTY-FIVE MILLIONS TWO HUNDRED AND TWENTY-FOUR THOUSAND AND NINETY-TWO THOUSAND BOLIVIANS), and a consolidated of Bs.172.020.910.618.-(HUNDRED AND SEVENTY-TWO THOUSAND TWENTY MILLION NINE HUNDRED TEN THOUSAND SIX HUNDRED AND EIGHTEEN 00/100 BOLIVIANS), according to details of resources and expenses entered in the I and II attachments.
Article 3. (SCOPE OF APPLICATION). This Law applies to all Public Sector Institutions
comprising the Organs of the Plurinational State, institutions carrying out functions of Control, the Defense of Society and the State, Autonomous Governments Departmental, Regional, Municipal and Indigenous Peasant Farmers, 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 and results of the public resources, to whose effect it will have to observe the compliance with the provisions contained in this Law and the established in the current legal rules.
Article 5. (TAX RESULT).
I. Under Article 298, Paragraph II, Numeral 23 of the State Political Constitution, the Ministries of
Public Economy and Finance, and of Development Planning, shall approve by Ministerial Resolution, budgetary changes for current expenditure or public investment, respectively, of public entities which adversely affect the overall fiscal performance of the public sector, with the exception of non-executed balances of donation external.
II. Except for the application of the paragraph to the Autonomous Municipal Governments, Autonomous Governments
Department and Autonomous Public Universities, in those intra-institutional budgetary transfers that negatively affect the fiscal outcome.
Article 6. (PRIVATE PUBLIC TRANSFERS). The paragraphs VIII and IX are incorporated in Article
6 of Law No. 211 of 23 December 2011, with the following text:
? VIII. Autonomous Territorial Entities? ETAs will be able to make transfers of public resources
in accordance with the competences established in the Constitution of the State, to private national non-profit organizations, and must be authorized by express rule the corresponding instance of each ETA, opening in its institutional budget programs and activities that allow to identify the economic sector, geographic location, beneficiary organization and amount to tr nsferir. ?
? IX. Public entities, as part of their strategic objectives and/or attributions, may transfer
public cash and/or in-kind resources to natural persons for prizes, emerging from student competitions, academics and scientists.?
Article 7. (TRANSFER OF RESOURCES FROM THE MINING CORPORATION OF BOLIVIA TO THE
MINISTRY OF MINING AND METALLURGY). For the purpose of contributing to the management of the mining sector, the Mining Corporation of Bolivia? COMIBOL, must transfer annually Bs.4,000,000.-(FOUR MILLION 00/100 BOLIVIANS) from its specific resources, to the Ministry of Mining and Metallurgy, destined to finance operating expenses.
Article 8. (EXTRAORDINARY TRANSFER OF RESOURCES TO AUTONOMOUS GOVERNMENTS
DEPARTMENTAL). To guarantee the operation and/or investments of the Autonomous Regional Governments in the management 2013, the Executive Body is authorized, to transfer resources in an extraordinary way, to those Autonomous Regional Governments (ex Prefectures) whose revenue has been approved in 2008, by way of Special Tax on Hydrocarbons and its Derivatives? IEHD and Departmental Compensation Fund? FCD, they have accounted for more than 50% of the total of their income from Mining Royalties and Hydrocarbons, FCD, IEHD and IDH.
Article 9. (PAYMENT OF REFRESHMENTS DEPARTMENTAL SOCIAL MANAGEMENT SERVICES).
authorizes the Autonomous Departments of the Department, to allocate resources for the payment of refreshments to the public servants of the Department of Social Management, whose items are financed with resources of the General Treasury the Nation, excepting the resources from the Direct Tax to the Hydrocarbons? IDH.
Article 10. (SALARY SCALES OF AUTONOMOUS TERRITORIAL ENTITIES AND AUTONOMOUS PUBLIC UNIVERSITIES).
I. The Autonomous Regional, Regional, Municipal, Indigenous Peasant And University Governments
Autonomous Public, shall refer to the Ministry of Economy and Public Finance, the salary scales approved by the corresponding body of each entity within 15 working days after its approval, which must be expressly framed in the criteria and guidelines of the Salarial Policy established by the central level of the Status.
II. Assemblies Pay scales Departmental and Municipal Councils, must have the
compliance of the Executive of the Autonomous Territorial Entity.
Article 11. (CASH BALANCES AND BANKS, AND ADDITIONAL RESOURCES).
I. The Ministry of Economy and Public Finance is authorized, after evaluation, to register in the institutional budget of
the Autonomous Territorial Entities, the resources of cash balances and banks as of December 31 of the previous administration, for the concept of Tax Coparticipation, Direct Tax on Hydrocarbons? IDH, Departmental Compensation Fund, Royalties and Specific Resources.
II. Additional resources received by the Autonomous Territorial Entities for Tax Coparticipation,
Direct Tax to the Hydrocarbons? IDH, Departmental Compensation Fund and Royalties, which exceed the resources approved in the General Budget of the State of each fiscal management, must be allocated to counterparts of concurrent projects with the central level of the State, as well as Water, irrigation, basic sanitation and productive development programs and projects; also, the Autonomous Department of Government will also be able to assign to roads, electrification and housing; considering the following percentages at least:
50% Municipal Autonomous Governments-GAM type? A?;
40% GAM type? B?;
30% GAM type? C?;
20% GAM type? D?; and
20% Departmental Autonomous Governments.
Article 12. (INCORPORATION OF INSTITUTIONAL BUDGETS INTO THE
COMPANIES OF THE AUTONOMOUS TERRITORIAL ENTITIES). The Executive Body is authorized through the Ministry of Economy and Public Finance, incorporating prior evaluation, in the General Budget of the State, the institutional budgets of revenue and expenditure (includes personal services and consultancies) of the Companies of the Autonomous Territorial Entities.
Article 13. (PRIORITIZATION IN RESOURCE ALLOCATION). Public entities should
prioritize their resources in public investment projects of continuity and/or counterpart, in order to ensure the completion of the same and compliance with conventions.
Article 14. (EXTERNALLY FUNDED CONSULTANCIES AND COUNTERPART
I. The Ministry of Economy and Public Finance, and the Vice-Ministry of Public Investment and Finance
External, under the Ministry of Development Planning, are authorized to register and/or increase the expenditure under headings 25200? Studies, Research, External Audits and Revalorizations?, 25800? Studies and Research for Non-Capitalizable Investment Projects?, and Subgroup 46000? Studies and Projects for Investment?, whose financing comes from resources of external donation, external credit and/or national counterpart, as established in the respective agreements, which will not merit the issuance of Supreme Decree.
II. For other sources of financing and cases that do not correspond to a national counterpart,
must be approved by means of a specific Supreme Decree authorizing the increase of these items of expenditure. The
Autonomous Public Universities, Autonomous Department and Municipal Governments, which will have to approve for their maximum resolution.
III. The Vice-Ministry of Public Investment and Financing is authorized External, under the Ministry of
Development Planning, to record intra-institutional budgetary changes, the financing of which comes from specific resources, in the institutional budgets of the public sector, to increase subheadings 46110? Product Consultancy for Public Goods Construction Private Domain?, 46210? Product Consultancy for Public Goods Construction of Public Domain?, and 46310? Product Consulting?, investment projects, which will not merit the issuance of Supreme Decree.
Article 15. (BEGINNING OF THE PROCESS OF CONTRACTING PUBLIC INVESTMENT PROJECTS).
I. As of the promulgation of this Law, and guaranteed the resources for the next fiscal management, the entities
public under the responsibility of its Maximum Executive Authority, will be able to initiate processes of hiring of goods, works and services of investment projects, being able to reach the award, without commitment of expenditure as long as it has not initiated the fiscal management indicated in the object of the Law of the PGE, for which the Ministry of Economy and Public Finance it is authorised to issue the relevant budgetary certification.
II. Initiated fiscal management for the purpose of the PGE Act, entities must continue their procurement processes
for public investment, contemplating the aspects regulated by the Basic Standards of the Goods and Services Administration System.
Article 16. (RESOURCES ALLOCATED BY THE GENERAL TREASURY OF THE NATION). The allocations
of resources made by the General Treasury of the Nation-TGN to public sector entities, for current expenditure and/or investment projects, shall be executed exclusively for the authorized purpose, which shall not be may be reallocated to other types of expenditure, without prior assessment and approval by the Ministry of Economy and Public Finance; non-executed balances should be reversed to the TGN.
Article 17. (PUBLIC CREDIT OPERATIONS OF PUBLIC UNDERTAKINGS).
I. Public companies will be able to perform public credit operations by technically justifying the best
conditions in terms of rates, terms and amount, as well as demonstrate the ability to generate future revenues for the public. assume such indebtedness.
II. The contracting of public debt from Public Enterprises must be authorized by Law of the Assembly
III. The public debt procurement of Public Enterprises must be authorized by Supreme Decree.
IV. Prior to the hiring of any internal and/or external indebtedness, Public Enterprises, must
meet at least one of the following conditions:
Contract indebtedness up to once its equity.
Prove that your future cash flow is positive.
Prove that favorable liquidity and borrowing indicators will be generated.
V. Except for the fulfilment of Articles 33 and 35 of Law No 2042 of 21 December 1999, to Public Enterprises, it must be adapted to the criteria set out in the previous paragraph.
VI. the payment of the service of the debt are of responsibility of the Maximum Authority
Executive and/or Directory.
VII. The instances mentioned in the Paragraph I, must send information to the Ministry of Economy and Finance
Public on contracted indebtedness.
VIII. The Executive Body through the Ministry of Economy and Public Finance, will issue the regulation that requires
the operation and implementation of public credit operations, by Public Enterprises.
Article 18. (PUBLIC BORROWING BY ISSUING SECURITIES IN
EXTERNAL CAPITAL MARKETS).
I. The Ministry of Economy and Public Finance is authorized, in the framework of the provisions of Numerals 8 and 10 of the
Paragraph 1 of Article 158 and Article 322 of the Constitution of the State, in representation of the Plurinational State of Bolivia, to hold public debt operations in the foreign capital markets in the amount of up to USD500,000,000.-(FIVE HUNDRED MILLION U.S. DOLLARS) or its equivalent in other currencies, for support budget.
III. The Ministry of Economy and Public Finance is authorized to contract directly at the national and/or
international legal and financial advisory services and other specialized services related to the operation. of public debt on the external capital markets, as noted in Paragraph I of the Article, according to international practices.
IV. The procurement procedure set out in the previous paragraph, will be approved by Resolution
Expressed Ministerial of the Ministry of Economy and Public Finance.
V. Payments for the provision of legal and financial advisory services and, for other specialized services, related to the
operation of public debt in the external capital markets, in accordance with the Article, are exempt from the Tax on the Utilities of Companies.
Article 19. (AUTOMATIC DEBIT).
I. The Ministry of Economy and Public Finance is authorized to perform automatic debits in favor of public entities
affected by the application of distribution factors or beneficiary entities and/or programs and projects, when requested, in order to ensure compliance with the contracted obligations and assigned powers, as well as for damages caused to the State Heritage; in accordance with current regulations.
II. The Ministry of Economy and Public Finance is authorized to debit four-monthly of the fiscal accounts of the
public entities, the additional resources disbursed for specific expenses, with source and agency (10-111) and (41-111) of the General Treasury of the Nation, which were not committed, or accrued according to established programming; should the corresponding budgetary effects be realized, for consolidation in the budget of the General Treasury of the Nation and the transfer to the Program? Bolivia Changes? This provision does not apply to hiring in investment projects that are published in the SICOES and to national counterpart resources.
III. The Minister of Economy and Public Finance is authorized to do so? MEFP, make automatic debit to entities
public that perceive revenue that is not of their competence according to current regulations. The debit will be done prior to technical and legal justification, and at the request of the affected entity, for further evaluation of the Minister of Economy and Public Finance? MEFP.
IV. The Ministry of Economy and Public Finance is authorized to debit the tax accounts of the
public entities, uncommitted resources, or accrued with source and body (10-111) and (41- 111)
General Treasury of the Nation. These resources will be reallocated to the Programme financially and financially? Bolivia Changes?, authorizing the beneficiary entities of the Program, to execute the resources through the modality of direct procurement of goods and services. This provision does not apply to investment projects that are published in the SICOES and to national counterpart resources.
V. The Ministry of Economy and Public Finance is authorized to carry out automatic debits in favor of the governments
Municipal Autonomous Communities affected by the application of new distribution factors, approved by the Ministry of Autonomy, prior to conciliation between the municipalities involved and at the request of the beneficiary municipality, channeled through the aforementioned Ministry.
VI. The Ministry of Economy and Public Finance is authorized to carry out automatic debits of the current accounts
of the National Health Fund at the request of the public entities employing them, when the managing body does not made the temporary Incapacity Allowance reimbursements after the 30-day deadline has expired from the request.
Article 20. (CREDIT PORTFOLIO MANAGEMENT CEDED TO THE NATION ' S GENERAL TREASURY).
I. The Treasury General of the Nation, represented by the Ministry of Economy and Public Finance, as a transferee of the
credit portfolios of Banco Sur S.A. ? in liquidation?, Banco de Cochabamba S.A. ? in liquidation? and Bank International de Desarrollo S.A. ? in liquidation?, will entrust its administration and collection of these portfolios of credits to the Central Bank of Bolivia, establishing by contract the corresponding terms, among them the respective commission.
II. The movable and immovable property resulting from the judicial or extra-judicial recovery of credits from the portfolios mentioned in the previous paragraph, must be sold by the Central Bank of Bolivia, according to the criteria established in the the current legal provision authorizing the General Treasury of the Nation, through the Ministry of Economy and Public Finance and through the National Service of State Heritage, for the sale of movable and immovable property which transferred the Banco Sur S.A. ? in liquidation?, Banco de Cochabamba S.A. ? in liquidation? and Bank International de Desarrollo S.A. ? in liquidation?.
Article 21. (VALIDITY EXTENSION OF THE RECONCILIATION PROCESS FOR MANAGEMENT
2013). The Ministry of Economy and Public Finance is authorized, through the Vice-Ministry of the Treasury and Public Credit, to continue the process of reconciliation initiated pursuant to Article 25 of Law No. 211 of 23 December 2011, by a the maximum period of ten months, with those entities that have recognized the debt recorded in the General Treasury of the Nation. For that purpose, the provisions of Article 25 of the Law, Supreme Decree No. 1148 of 29 February 2012 and other regulatory standards, as appropriate, shall be fully applicable.
Article 22. (BOLIVIA CENTRAL BANK INTERNAL CREDIT-BCB, IN FAVOR OF
NATIONAL ELECTRICITY COMPANY-ENSO).
authorized credit resources of the National Electricity Company? They would not have been compromised.
II. In this respect, it is excepted to the application of Articles 33 and 35 of Law 2042 of the Budget Administration, and the Additional Disposition is maintained. of Law No. 111.
III. The Ministry of Economy and Public Finance is authorized through the General Treasury of the Nation? TGN, issue and
grant Non-Negotiable Treasury Bonds in favor of the Central Bank of Bolivia? BCB, in order to guarantee the credit mentioned in Paragraph I, at the written request of the Ministry of Industry and jointly with the Central Bank of Bolivia? BCB.
Article 23. (FUND FOR THE PROVISION OF INFRASTRUCTURE).
I. The resources generated by the sale of the goods listed in the following paragraphs must be paid to the
Treasury Single Account? CUT, in order to constitute a non-reimbursable Fund administered by the Ministry of Economy and Public Finance? MEFP, destined for the endowment and improvement of the infrastructure for the Executive Branch of the central level of the State, with the exception of the Bolivian Police and Armed Forces.
II. Is authorized to the General Treasury of the Nation? TGN, through the Ministry of Economy and Public Finance? MEFP, and
through the National State Heritage Service? SENAPE, to sell the real estate, furniture, furniture subject to registration, in beings, equipment and actions that were delivered to him product of the liquidation process of the South Banks S.A. Cochabamba S.A. and BIDESA S.A.
III Mayor Liquidador de los Bancos Sur S.A., Cochabamba S.A. and Internacional de Desarrollo S.A.,
sell according to regulations, the movable and immovable property that were not yet transferred to the General Treasury of the Nation? TGN.
IV. The Executive Body of the central level of the State shall regulate this Article within a period no longer than
sixty (60) days from the enactment of this Law.
Article 24. (LATIN AMERICAN RESERVES FUND? FLAR).
In the framework of the Assembly Agreement of the Latin American Reserves Fund? FLAR, No. 169 of September 25, 2012, is authorized to the Central Bank of Bolivia? BCB, perform:
1. The prepayment of the balance due from the subscribed capital to April 1, 2012, in the amount of USD36.437,899, 45.-
(THIRTY-SIX MILLION FOUR HUNDRED AND THIRTY-SEVEN THOUSAND EIGHT HUNDRED AND NINETY-NINE U.S. DOLLARS) and the prepayment of 10% capital reserves, amounting to USD3.643.789, 94.-(THREE MILLION SIX HUNDRED AND FORTY-THREE THOUSAND SEVEN HUNDRED AND EIGHTY-NINE $94/100), with their own resources.
2. The capitalization of the FLAR net profits from the fiscal year 2013, until paying the whole of the
increase of subscribed capital for USD93,750,000.-(NINETY THREE MILLION SEVEN HUNDRED AND FIFTY THOUSAND 00/100 DOLLARS AMERICANS), maintaining institutional reserves in the ten percent (10%) of the paid capital, equivalent to USD9,375,000.-(NINE MILLION THREE HUNDRED AND SEVENTY-FIVE THOUSAND U.S. DOLLARS).
II. For the purposes of this Article, the BCB shall be exempted from the application of Article 29 of Law
1670 of 31 October 1995.
Article 25. (REALLOCATION OF BCB ' S INTERNAL CREDIT FOR FIELDS
BOLIVIAN TAX OIL COMPANIES? YPFB).
I. Is the Central Bank of Bolivia authorized? BCB, reallocate the extraordinary credit of up to Bs.9,100,000,000.-(NUEVE
THOUSAND HUNDRED MILLION BOLIVIANS) approved in accordance with Article 17 of Law No. 211 of 23 December 2011, of the General Budget of the State Management 2012, to Bolivian Fiscal Oil Fields? YPFB, for the following activities of the hydrocarbon production chain:
YPFB Refining up to Bs. 1,050,000,000.-
Industrialization up to Bs. 8,050,000,000.-
TOTAL Bs. 9,100,000,000.-
II. BCB, as the effect of the previous paragraph, if necessary, to match the contracts signed with
Yacimientos Petrolíferos Fiscales Bolivianos.
Article 26. (FINANCING SYSTEM FOR FERRO TRANSPORTATION IN THE MONTERO STRETCH?
Public Finance, through the General Treasury of the Nation, will contract a credit with the Central Bank of Bolivia in national currency, in the amount of up to Bs.1,044,000,000.-(UN THOUSAND FORTY-FOUR MILLION BOLIVIANS) to finance the construction of the Ferreo Transport System in the Montero section? Bugbulo.
II. In the framework of Paragraph I of this Article, the Central Bank of Bolivia is authorized to grant the Ministry of
Public Finance, through the General Treasury of the Nation, an extraordinary credit under concessional conditions, for which the Central Bank of Bolivia is exempted from the application of Articles 22 and 23 of the Law of the Central Bank of Bolivia No. 1670 of 31 October 1995.
III. The Ministry of Economy and Public Finance, through the General Treasury of the Nation, is authorized to provide the
guarantees of support required by the respective loan agreement.
IV. The Ministry of Public Works, Services and Housing, is responsible for the use, evaluation and monitoring of the resources
of the credit to be granted by the Central Bank of Bolivia, to finance the construction of the Transportation Ferreo in the Montero stretch? Bule Bulle.
Article 27. (AUTHORIZATION OF RESOURCE USE).
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 2013, corresponding to the amount of the institutional budgetary balances not executed nor committed of the heading 41100? Buildings?, at the end of the 2012 management, the State Vice Presidency and the Plurinational Legislative Assembly, for the construction of the new building of the Plurinational Legislative Assembly.
II. The budget record of the investment project, includes Personal Services and Consultations, which must be
registered through the Vice-Ministry of Public Investment and External Financing, under the Ministry of Development Planning.
Article 28. (CITIZEN SECURITY RESOURCES).
I. The resources allocated for meeting the goals and goals of the citizen security plans, cannot
be reassigned for another purpose.
II. At the request of the Ministry of Government, is authorized to the Ministry of Economy and Public Finance, prior
compliance with the provisions of Article 116 of Law No. 031 of 19 July 2010? Framework of Autonomy and Decentralization Andres Ibanez?, should be semi-annually debited from the fiscal current accounts of the Autonomous Territorial Entities, the non-executed resources of the programs and projects of the Departmental Development Plans and Municipal Development Plans, established in the framework of Law No. 264 of July 31, 2012 of the? National Citizen Security System for a Safe Life?, which were not compromised, or accrued according to established programming.
III. The resources debited under this Article shall be intended only and exclusively to the execution of
programs and projects of citizen security of the jurisdiction of the Autonomous Territorial Entities affected.
IV. For the purposes of the preceding paragraph, the Ministry of Government will request to the Ministry of Economy and Finance
Public the opening of a book in the Treasury's Single Account? CUT.
Article 29. (DEROGATION FROM THE NATIONAL ELECTRICITY COMPANY). Is the exception of the
National Electricity Company? In your capacity as a Strategic National Public Enterprise? The application of Articles 33 and 35 of Law No 2042 of 21 December 1999, of budgetary administration, for the transfer of resources from the Loan Contract 2460 /BL? BO, signed between the Plurinational State of Bolivia and the Inter-American Development Bank? IDB, approved by Law No. 116 of 7 May 2011, aimed at financing the Project? Extinction of Transmission Networks? Yucumo Transmission Line? San Buenaventura?, of Component 2 of the Rural Electrification Program.
FIRST. Paragraph III is amended, and Paragraph IV is added to Article 28 of Law No. 065 of
Pensions, dated December 10, 2010, according to the following text:
? III. For five (5) years from 2012 management, Monthly Quotes Compensation? CCM in
payment course will be updated annually based on the following criteria:
The payment mass of the Monthly Quotation Compensation financed with resources from the General Treasury of the the Nation, using the CCM payment template of the month of December of the previous management to which the adjustment corresponds.
The amount to be distributed in the annual adjustment will result from applying, to the mass of CCM payments determined at the point the annual variation of the Unit for the Promotion of Housing, observed between 31 December of the year in question, compared to the previous year, index published by the Central Bank of Bolivia.
? IV. Regardless of the period or year in which the CCM was suspended, the CCM
will rehabilitate with the adjustments that would have been made to it in the efforts that were suspended. ?
SECOND. For the purposes of Article 8 (c) of Law No 154, the tax on municipal tax is outside the domain
the onerous transfers of real estate and motor vehicles made by companies are one-personal, public, mixed or private, or other commercial companies, whatever their business turn.
THIRD. In the purchase of Special Gasoline, Gasoline Premium or Diesel Oil to the Service Stations, natural or legal persons, will compute as tax credit for the settlement of the Value Added Tax? VAT, only 70% on the tax credit of the value of the purchase.
FOURTH. Paragraph 163 of Law No 2492 of 2 August 2003, with the following
? I. The one that would omit their enrollment in the corresponding tax records, enroll or remain in
a different tax regime that corresponds to it and the result of which resulted in benefits or waivers Due to the detriment of the Tax Administration, it will be sanctioned with the closure of the establishment until it regulates its registration. Without prejudice to the right of the tax administration to register ex officio, recategorize, supervise and determine the tax liability within the term of prescription.?
QUINTA. The first paragraph of Article 170 of Law No 2492 of 2 August 2003, Code
Bolivian Tax, with the following text:
?The Tax Administration may be able to verify the correct compliance with the obligation to issue an invoice, fiscal note or equivalent document by means of control operations. When warning the commission of this tax violation, the officials of the acting tax administration will have to produce a report identifying the same, specifying the data of the taxable person or the third party responsible, the Acting officials and an action witness, who must sign the minutes, the contrary shall be expressed as a result of the refusal of this action. After the same, the immediate closure of the business will proceed according to the sanctions established in Paragraph II of Article 164 of this Code. In case of recidivism, after the maximum applied, will the final closure of the local intervened.?
SIXTH. Article 177 ° ter is incorporated into Law No 2492 of 2 August 2003, with the following text:
Article 177 ° ter (ISSUANCE OF INVOICES, TAX NOTES AND EQUIVALENT DOCUMENTS
SEVENTH. Article 177 ° Quater is incorporated into Law No. 2492 of 2 August 2003, with the following text:
? Article 177th Quater (ALTERATION OF INVOICES, TAX NOTES, AND DOCUMENTS
). THE ONE THAT YOU INSERT OR INSERT INTO AN INVOICE, TAX NOTE OR TRUE EQUIVALENT DOCUMENT, FALSE STATEMENTS concerning the operative event which the document must prove, it shall be sanctioned with deprivation of liberty of two (2) to six (6) years. The penalty will be aggravated by a third in case of recidivism.?
EIGHTH. A third paragraph is included in Article 124 of Law No. 1990 of July 28, 1999, General Law of
?Goods whose consignee is a public sector entity or a company where the State have majority participation, may be the subject of Temporary Admission for Re-export in the same State, with the presentation of the Declaration of Goods, and the constitution of a bank guarantee, guarantee of security or guarantee. consisting of the same goods which cover the customs duties import customs suspended.?
NINTH. The first paragraph of Article 47 of Law No. 1990 of July 28, 1999, General Law
of Customs, with the following text:
?is amended.The customs offices of import may be processed before the customs administrations duly authorised for that purpose, directly by the importers or through the customs authorities formally authorised, in the manner and conditions laid down in the Regulation. ?
DECIMAL. The last paragraph of Article 74 of Law No. 1990 of July 28, 1999, General Law of
Customs, with the following text:
?Importers that perform their dispatches directly, without the The intervention of a Customs dispatcher or Customs Office may carry out all customs formalities and formalities, being responsible for the correct declaration of quantity, quality and value of the goods to be imported. They are also responsible for the clearance of customs duties, the preservation of the documentation of customs offices, as well as for the fulfilment of other obligations set out in this Law. The National Customs will check the correct statement of the importer.?
TENTH FIRST. Article 7 of Law No. 060, dated November 25, 2010, of Lottery Games
and Azar is amended by the following text:
Article 7. (BUSINESS PROMOTIONS). Business promotions are those activities aimed at obtaining an increase in sales of goods and services, capturing customers, maintaining or incentivising existing ones, in exchange for prizes in money, goods or services, granted by sweepstakes, random or any other means of access to the prize, provided that the prize does not involve a payment for the right to participate.
Also constitute business promotions those activities where the sales include limited availability awards.?
TENTH SECOND. The Paragrafos I and II of Article 60 of Law No 2492 of 2 August of
August 2003, Bolivian Tax Code, modified by the Sixth Additional Disposition of Law No. 291 of 22 September, are amended. 2012, by the following text:
? Article 60. (COMPUTATION).
I. Except in Paragraph 3 of Paragraph I of the previous Article, the term of the prescription will be computed
from the first day of the year following that in which the expiration of the period of respective payment.
II. In case 3 of Paragraph I of the previous Article, the term will be computed from the first day of the year following that in which the tax violation was committed.?
TENTH THIRD. Paragraph 96 of Law No 2492 of 2 August 2003,
Bolivian Tax Code, with the following text:
amended. II. In Smuggling, The Intervention Act that is the basis of the Penalty Or Termination Resolution,
shall contain the circumstantial relationship of the facts, acts, goods, elements, valuation and settlement, emerging from the The corresponding customs operation, which shall be drawn up within a period not exceeding 10 (10) working days following the start of the intervention.?
TENTH FOURTH. Article 111 of Law No 2492 of 2 August 2003, Tax Code
Bolivia is amended, with the following text:
? Article 111 ° (COMPLAINT AND DISTRIBUTION). In contravention and flagrant offenses of smuggling of
import and export, the goods seized fit for consumption and not subject to specific prohibition for their import, shall be delivered after the Intervention Act, free of charge, exempt from payment of taxes, without payment for storage and other emerging expenses, as follows:
Twenty percent (20%) for the individual whistleblower, or forty percent (40%) to the reporting community or people.
Ten percent (10%) for the municipality where the illicit commission is discovered, for their distribution free of charge, through social support programs.
In case of food products, seventy percent (70%) for the public entity in charge of its marketing, which can reduce to fifty (50%) in the event that the complainant is the community or the village.
In case such goods require sanitary, phytosanitary, food safety certificates
or other certifications for customs clearance, the Customs Tax Administration prior to delivery, will request the official certification of the competent body, which must be issued within a period not greater than three (3) business days from its requirement, at no cost, under the responsibility of the Ministry of Industry.
Dealing with goods that by their nature require authorizations Before, these will be delivered
by the National Customs to the competent entity or Authority, free of charge, exempt from the payment of taxes, without payment for storage and other emergent expenses, within the maximum period of three (3) the administrative working days of the Intervention Act. In this case, the National Customs will deliver to the complainant and to the municipality where the commission of the illicit, notes of tax credit-NOCRES is discovered within a maximum period of three (3) business days from its issue, by the concepts defined in numerals 1 and 2, subject to the management of these securities with the Ministry of Economy and Public Finance. The start of obtaining NOCRES by the National Customs, will not exceed the three working days after the delivery of this merchandise, under official responsibility.?
TENTH FIFTH. Article 192 ° of Law No 2492 of 2 August 2003, Tax Code
Bolivia is amended, with the following text:
? Article 192 ° (BIEN ADMINISTRATION).
I. The goods seized by contraband illicit that have either Executed or Resolution Statement
Firme, will be awarded by the National Customs to the Ministry of the Presidency, in form free of charge and exempt from the payment of customs import taxes, the day after having acquired the quality of tax enforcement.
II. In case of perishable goods or food, the Intervention Act shall be drawn up within a period not exceeding three (3) days after the intervention. The Sanctions or Determination Resolution shall be issued within a period not exceeding three (3) days after the said Intervention Act. Where such goods require health, plant health, food safety or other certificates for customs clearance, the Customs Tax Administration, on the following working day of the resolution Sanctioning or Termination, will request the official certification of the competent body, which must be issued within a period not greater than three (3) days from its requirement, under the responsibility of the Ministry of Industry Head. These goods shall be awarded by the National Customs Office to the Ministry of the Presidency, free of charge and exempt from the payment of customs import taxes, the day after the receipt of the certificates, under official responsibility.
In case of medicines, the National Customs will award these goods to the Ministry of Health and Sports, free of charge and exempt from the payment of customs import taxes, the day after the notification of Resolution of the Sancionatoria or Determinative, under responsibility official.?
TENTH SIXTH. The amount of numerals I, III, IV of Article 181 of Act No. 2492 of 2 of
August 2003, Bolivian Tax Code: Of UFVs 50,000.-(FIFTY THOUSAND 00/100 UNITS OF HOUSING PROMOTION) to UFVs 200,000.-(TWO-HUNDRED THOUSAND 00/100 HOUSING PROMOTION UNITS).
TENTH SEVENTH. Article 152 of Law No. 1990 of July 28, 1999, General Law of
Customs, with the following text is amended:
?Express or voluntary abandonment is the act by which the one who has the right of disposition on the goods, he disclaims himself in favor of the State, either in whole or in part, expressing this will in writing to the customs administration.
The customs administration will reject the abandonment as long as the goods are not located in customs warehouses, tax warehouses or private stores, or are not placed on them at the expense of the person concerned, and who by their nature and conservation status cannot be disposed of or are affected by any tax or legal situation that may prevent their immediate disposition.
rejected, shall be awarded by the National Customs Office to the Ministry of the Presidency, free of charge and exempt from the payment of customs taxes on imports, fines and other emerging costs, on the following working day of the date of issue of the Resolution that accepts abandonment, under official responsibility.
Acceptance or Rejection resolution will be issued within two (2) business days following the formalization of abandonment.?
TENTH EIGHTH. Article 154 of Law No. 1990 of July 28, 1999, General Law of Customs, with the following text is amended:
?The Resolution declaring the fact or tacit abandonment of the goods, shall be issued on the day after one of the causes set out in Article 153 of this Law has been configured and notified to the customs administration within 24 hours of its issuance.
In the abandonment of The goods do not have to be lifted.?
TENTH NINTH. Article 155 of Law No. 1990 of July 28, 1999, General Law of
Customs, with the following text:
?Abandoned goods will in fact be awarded by the National Customs to the Ministry of the Presidency, free of charge and exempt from the payment of customs duties of import, the following day skillful of the execution or firmness of the resolution declaring the abandonment, under official responsibility.
In the case of The National Customs will award these goods to the Ministry of Health and Sports, Free of charge and exempt from the payment of customs duties of import, the following day skillful of the execution or firmness of the resolution declaring the abandonment, under official responsibility.?
20TH. The Paragrafos II and III of Article 156 of Law No. 1990 of July 28, 1999, Law
General of Customs, with the following text:
? II. In the event that these goods are declared in abandonment, the National Customs Office will award the same
to the Ministry of the Presidency, free of charge and exempt from the payment of customs duties of import, fines and other emerging expenses, the next business day of the execution of the Resolution declaring the abandonment, under official responsibility.
. If the goods were not eligible for the award, they must be destroyed administration
customs in coordination with the competent authorities, within a period not exceeding forty-five (45) days after the issue of the respective Resolution.?
21ST. Law No 232 of 9 April 2012 is amended, according to the following:
I. Article 6 Paragraph I is modified in accordance with the following text:
? Article 6. (RESOURCES).
The FINPRO trust will be constituted with the non-refundable transfer of Seishundreds Millions 00/100
of American Dollars ($us600,000,000.-) from the International Reserves that The BCB is to be carried out within the framework of Article 2 of this Law. The record of the transfer shall be effected by affecting net worth accounts.?
II. Article 9 is modified in accordance with the following text:
? Article 9. (TAX EXEMPTIONS). The constitution and administration, including the hiring of the
loan operation of the Central Bank of Bolivia to FINPRO, as well as the termination and liquidation of the FINPRO trust will be exempt from any tribute, as well as, from the costs of protocolization and others that are required for its formalization.?
FIRST. Prior to the approval of the Autonomous Statutes of the Department of Tarija, the Salarial Scale of the
Rotary Fund for Regional Productive Development? FRFPR, will be approved by its Board, which must be framed in the criteria and guidelines of the Salarial Policy established by the central level of the State, and must refer to the Ministry of Economy and Public Finance? MEFP, within 15 working days after issue.
SECOND. The goods declared to be abandoned, by means of a notified resolution and not contested within the time limits
established by Law, will be awarded by the Customs National to the Ministry of the Presidency or to the Ministry of Health and Sports, as appropriate, free of charge and exempt from the payment of customs duties of import, within a period not exceeding five (5) business days following the date The publication of this Law, under official responsibility.
THIRD. Goods that have adjudication Resolution coming from the auction process must
complete their process in accordance with the procedure above.
FOURTH. Goods seized by illicit contraband that count with enforceable judgment or
firm resolution, which at the date of publication of this Law are located in customs warehouses, will be awarded by the National Customs to the Ministry of the Presidency or to the Ministry of Health and Sports, as appropriate, free of charge and exempt from the payment of customs duties import, within a period not greater than five (5) business days following the date of publication of this Law, under official responsibility.
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
State Policy and other legal provisions.
(a) Articles 6, 7, 8, 13, 14, 15, 16, 17, 20, 22, 23, 24, 25, 28, 33, 37, 42, 43, 46, 47, 50, 53, 56, 62 and 63 of the General Budget Law 2010.
Articles 5, 6, 11 and 13 of Law No 050 of 9 October 2010.
c) Articles 5, 6, 8, 9, 10, 11, 16, 18, 19, 22, 25, 26, 27, 33, 34, 35, 37 and 40 of Law No 062 of 28 November 2010.
Additional provisions First, Fifth and Sixth of Law No 111 of 7 May 2011.
e) Articles 5 and 13 of Law No. 169 of 9 September 2011
f) Article 10 of Law No 3302 of 16 December 2005.
g) Articles 4, 5, 6, 7, 8, 10, 11, 13, 15, 17, 18, 19, 23, 24, 25, 29, 30, and 33; Additional Provision Second; Transitional Provision First; Final Provisions First and Sixth of Law No 211 of 23 December 2011.
h) Article 4, Additional Provisions First and Second of Law No. 233 of 13 April 2012.
Articles 6, 7, 10, 11, 12, Additional Provisions First, Second, Fourth and Tenth Third of Law No. 291 of 22 September 2012.
THIRD. The goods awarded to the Ministry of the Presidency and the Ministry of Health and Sports,
not beto the payment of the expenses related to the storage service.
FOURTH. The obtaining of certifications of the goods awarded to the Ministry of the Presidency and to the
Ministry of Health and Sports, will be in charge of these entities.
QUINTA. The Ministry of the Presidency and the Ministry of Health and Sports, must remove the goods
awarded, within a period not greater than fifteen (15) working days after the notification of the Resolution of adjudication, computable from the next working day of the notification.
SEVENTH. The National Customs Office may not award to any public institution or private, live animals or
plants, fruits, seeds affected by disease; foodstuffs, beverages, alcoholic liquids, in the state of decomposition, adulterated or containing harmful substances to health; toxic materials, radioactive, polluting mineralogical wastes, used clothing, cigarettes and other abandoned or commisated goods, by reason of their dangerous or harmful nature. These goods must be destroyed by the customs administration in coordination with the competent authorities, within a period not exceeding forty-five (45) days after the issue of the respective Resolution.
EIGHTH. The Executive Body, by means of a Supreme Decree, will regulate this Law.
REPEAL AND ABROGATORY PROVISIONS
FIRST. The last paragraph of Paragraph I of Article 59 of Law No. 2492, dated 2 August 2003, Bolivian Tax Code, as amended by the Fifth Additional Provision of Law No 291 of 22 September 2012.
SECOND. Article 192a of Law No 2492 of 2 August 2003, Bolivian Tax Code, is repealed,
incorporated by Article 5 of Law No 037 of 10 August 2010, and amended by the Additional Disposition Third of Law No 211 of 23 December 2011.
THIRD. Article 189 of Law No 2492 of 2 August 2003, Bolivian Tax Code, is repealed.
I. All provisions of equal or lower hierarchy, contrary to this Law, shall be repealed and abrogated.
II. All provisions contrary to this Law remain without effect.
Remove the Executive Body for purposes constitutional.
Is given in the Session Room of the Plurinational Legislative Assembly, six days in December of the year two thousand twelve.
Fdo. Lilly Gabriela Montano Viana, Rebeca Elvira Delgado Burgoa, Mary Medina Zabaleta, David Sanchez Heredia, Wilson Chancaray T., Angel David Cortez Villegas.
Therefore, it is enacted so that it has and complies 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 twelve.
FDO. EVO MORALES AYMA, David Choquehuanca Cespedes, Juan Ramon Quintana Taborga, DIRECTOR
THE PRESIDENCY AND INTERIM DEVELOPMENT PLANNING PRESIDENCY,Gustavo Romero Bonifaz, MINISTER OF GOVERNMENT AND INTERIM TRANSPARENCY INST. And FIGHT AGAINST CORRUPTION, Ruben Aldo Saavedra Soto, Luis Alberto Arce Catacora, Juan Jose Hernando Sosa Soruco, Ana Teresa Morales Olivera, Arturo Vladimir Sanchez Escobar, Mario Virreira Iporre, Cecilia Luisa Ayllon Quinteros, Daniel Santalla Torrez, Juan Carlos Calvimontes Camargo, Jose Antonio Zamora Gutierrez, Roberto Ivan Aguilar Gomez, Nemesia Achacollo Tola, Claudia Stacy Peña Claros, Pablo Cesar Groux Canedo, Amanda Davila Torres.