Read the untranslated law here: http://www.gacetaoficialdebolivia.gob.bo/index.php/normas/verGratis_gob2/141566
Law No. 317 law of 11 of December of 2012 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 2013 chapter first general provisions article 1. (OBJECT). This law aims to approve the General budget of the State? PGE from the public sector for the 2013 Fiscal management, 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, 2013, for an aggregate total amount of Bs.228.285.224.092.-(two hundred twenty-eight thousand two hundred eighty and five million two hundred twenty-four thousand ninety and two 00/100 BOLIVIAN), and a consolidated Bs.172.020.910.618-(cent seventy two thousand twenty million nine hundred ten thousand six hundred 18 00/100 BOLIVIAN) According to details of resources and expenses recorded in the volumes I and II attached.
Article 3. (SCOPE OF APPLICATION). This law applies to all institutions of the Public Sector comprising the plurinational State bodies, institutions that have functions of Control, defence of the society and the State, departmental, regional autonomous governments, municipal and indigenous native peasants, public universities, public companies, financial banking 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 highest executive authority? MAE of each public entity, is responsible for the use, management, destination, fulfilment of objectives, goals and results of public resources, whose effect compliance with the provisions contained in this law and in legal regulations must be observed.
Chapter two specific provisions article 5. (FISCAL RESULT).
I within the framework of article 298, paragraph II, point 23 of the political Constitution of the State, the ministries of economy and finance, and development planning, approved by Ministerial resolution, budget changes aimed at current spending or public investment, respectively, of the public entities that adversely affect the overall fiscal result of the public sector; except not executed donation external balances.
II. is excepted from the application of the preceding paragraph, to autonomous municipal governments, autonomous departmental governments and autonomous public universities, in those intra-institutional budgetary transfers which adversely affect the fiscal outcome.
Article 6. (PRIVATE PUBLIC TRANSFERS). Joins paragraphs VIII and IX in the article 6 of the law No. 211 of 23 December 2011, with the following text:? VIII. autonomous territorial entities? ETAs, may make transfers of public resources as the competences laid down in the political Constitution of the State, to private, national non-profit organizations and must be authorized by express standard of the corresponding instance of each ETA, opening in its institutional budget programs and activities that enable the identification of the economic sector, geographical location, beneficiary organization and amount to tr nsferir. ?
? IX. public entities, as part of its strategic objectives and/or powers, may transfer public resources in cash or in kind to natural persons by concept of awards, emerging from scientific, academic and student contests.?
Article 7. (TRANSFER OF RESOURCES FROM THE CORPORACIÓN MINERA DE BOLIVIA MINISTRY OF MINING AND METALLURGY). To effect contribute to the management of the mining sector, the Corporación Minera de Bolivia? COMIBOL, must transfer annually Bs.4.000.000.-(four million BOLIVIANS 00/100) from their specific resources, the Ministry of mining and metallurgy, intended to finance operating expenses.
Article 8. (EXTRAORDINARY TRANSFER OF RESOURCES TO NON-DEPARTMENTAL GOVERNMENT). To ensure operation or departmental autonomous governments in the 2013 management investments, is authorized to the Executive Branch, transfer resources in an extraordinary way, to those departmental autonomous governments (former prefectures) whose income Management 2008, approved by special tax to the hydrocarbons and their derivatives? IEHD and departmental compensation fund? CDF, have represented more than 50% of the total income by royalties mining and hydrocarbon, CDF, IEHD and HDI.
Article 9. (SNACK SERVICES DEPARTMENTAL PAYMENT OF SOCIAL MANAGEMENT). Is granted to departmental autonomous governments, allocate resources to pay for refreshments public servants of the departmental services of Social management, whose items are funded with resources from the General Treasury of the nation, with the exception of resources coming from the direct tax on hydrocarbons? HDI.
Article 10. (SALARY SCALES OF AUTONOMOUS PUBLIC UNIVERSITIES AND AUTONOMOUS TERRITORIAL ENTITIES).
I departmental, regional, municipal, autonomous governments, indigenous native peasant and autonomous public universities, should be sent to the Ministry of economy and finance, salary scales approved by the corresponding instance of each entity within a period of 15 working days after their approval, which must be explicitly framed in the criteria and wage policy guidelines established by the central level of the State.
II. scales salary of departmental assemblies and municipal councils, must be with the agreement of the Executive of the Autonomous Territorial entity.
Article 11. (BOX BALANCES RESOURCES AND BANKS, AND ADDITIONAL RESOURCES).
I. is granted to the Ministry of economy and public finances, evaluation, register in the institutional budget of the autonomous territorial entities, resources box balances and banks from December 31 of the previous management, concept of tax partnerships, direct tax on hydrocarbons? HDI, departmental compensation, royalties, and specific resources Fund.
II. the additional resources received by the autonomous territorial entities by concept of partnership tax, tax directly to hydrocarbons? HDI, Fund departmental compensation and royalties, which exceed the resources approved in the General budget of the State of each fiscal management, should go to counterparts in competing with the central level of the State, as well as programs and projects of water, irrigation, sanitation and productive development; In addition, departmental autonomous governments may also assign to roads, electrification and housing; whereas the following percentages as a minimum: 50% autonomous municipal governments - GAM type? TO?;
40% the GAM type? B?;
30% the GAM type? C?;
20% the GAM type? D?; and 20% departmental autonomous governments.
Article 12. (INCORPORATION OF INSTITUTIONAL BUDGETS TO THE PGE FROM THE COMPANIES OF THE AUTONOMOUS TERRITORIAL ENTITIES). Authorizing the Executive branch through the Ministry of economy and public finances, incorporate prior assessment, in the General State budget, institutional budgets of income and expenses (including personal services and consulting) companies of the autonomous territorial entities.
Article 13. (PRIORITIZATION IN THE ALLOCATION OF RESOURCES). Public entities must prioritize its resources in public investment projects of continuity or counterpart to ensure the same conclusion and enforcement of conventions.
Article 14. (CONSULTANCIES FUNDED WITH RESOURCES EXTERNAL AND NATIONAL COUNTERPART).
I. authorizing the Ministry of economy and public finances, and the Vice-Ministry of public investment and external financing, dependent of the Ministry of planning of the development, within the framework of its powers, sign and/or increase expenditure in the headings 25200? Do studies, investigations, audits and reassessments?, 25800? Studies and research for investment projects not capitalizable?, and subgroup 46000? Studies and projects for investment?, whose funding comes from resources external donation, external credit and/or national counterpart, according to provisions of the respective conventions, which do not ameritarán the issuance of presidential decree.
II. for other sources of financing, and cases that do not correspond to national counterpart, shall be adopted by Decree Supreme specific, authorized the increase of these items of expenditure. Exception of the autonomous public universities, autonomous governments departmental and municipal, which must approve by its highest court resolution.
III. authorizing the Vice-Ministry of public investment and external financing, under the Ministry of
Development planning, register intra-institutional budget changes, whose funding comes from specific resources, institutional budgets of the entities of the public sector, to increase the subheadings 46110? Do consultancies by product for real public domain private buildings?, 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 presidential decree.
Article 15. (BEGINNING OF PROCESS OF RECRUITMENT OF PUBLIC INVESTMENT PROJECTS).
I starting from the promulgation of this law, and guaranteed resources for the following fiscal management, public entities under the responsibility of its maximum executive authority, may initiate processes of procurement of goods, works and services for projects of investment, can reach up to award, without commitment of expenditure as long as you have not started the fiscal management outlined in the object of the Act the PGE , for which the Ministry of economy and finance is authorized to issue the corresponding budget certification.
II. initiate the fiscal management for the object of the law of the GEP, the entities should continue with their processes from recruitment to public investment, contemplating the aspects covered by the basic standards of the management system of goods and services.
Article 16. (RESOURCES ALLOCATED BY THE TREASURY GENERAL OF THE NATION). The resource allocations made by the General Treasury of the nation - TGN for current expenditure and/or investment projects, public sector entities, should be performed only for the authorized purpose, which may not be reallocated to other types of expenditure, without prior evaluation and approval of the Ministry of economy and finance; not executed balances should be reversed to the TGN.
Article 17. (PUBLIC CREDIT OPERATIONS OF PUBLIC COMPANIES).
I public enterprises may perform operations of public credit technically justifying the best conditions in terms of rates, terms and amount, as well as demonstrate the ability to generate income in the future to take on such debt.
II. the hiring of external public debt of public enterprises must be authorized by law of the plurinational Legislative Assembly.
III. the recruitment of public debt domestic public companies must be approved by Supreme Decree.
IV. prior to the hiring of any internal and/or external debt, public enterprises must meet at least one of the following conditions: Contracting indebtedness until after its heritage.
Demonstrate that its future cash flow is positive.
Demonstrate favourable indicators of liquidity and debt will be generated.
V. Except the fulfilment of articles 33 and 35 of the law No. 2042 of December 21, 1999, public enterprises, and must conform to the criteria set out in the previous paragraph.
VI. the contracting of indebtedness and debt service payments are the responsibility of the maximum executive authority or directory.
VII. authorities mentioned in paragraph I shall send information to the Ministry of economy and finance on contracted debt.
VIII. organ Executive through the Ministry of economy and public finances, will issue the regulation that requires the operation and implementation of the operations of public credit, public enterprises.
Article 18. (PUBLIC DEBT THROUGH THE ISSUE OF SECURITIES IN CAPITAL MARKETS VALUE EXTERNAL).
I may be the Ministry of economy and public finances, within the framework of the provisions of points 8 and 10 of the first paragraph of article 158 and the article 322 of the political Constitution of the State, on behalf of the plurinational State of Bolivia, celebrate operations of debt in the capital markets external for an amount of up to USD500.000.000.-(five hundred million dollars 00/100 Americans) or its equivalent in other currencies , for budget support.
II. the interests in favour of creditors of debt through issue of securities value in capital markets external, according to this article, are exempt from the tax on the profits of companies.
III. authorizing the Ministry of economy and finance, direct recruitment at national and/or international level of services from legal and financial advice, and other specialized services related to the operation of public debt in foreign capital markets, mentioned in paragraph I of this article, according to international practices.
IV. the procedure for hiring established in the previous paragraph, will be approved by Ministerial resolution expresses of the Ministry of economy and public finances.
V. Payments for the provision of legal and financial advice and services, other specialized services related to the operation of public debt in foreign capital markets, in accordance with this article, are exempt from the tax on the profits of companies.
Article 19. (AUTOMATIC DEBIT).
I authorizing the Ministry of economy and finance, perform automatic debit in favor of public entities affected by the application of distribution factors or entities receiving or executing of programmes and projects, when they so request, in order to ensure compliance with their obligations and assigned competencies, as well as for damage caused to the State patrimony; in accordance with current regulations.
II. authorizing the Ministry of economy and finance, quarterly fiscal of public accounts, debit the additional resources disbursed for specific expenses, supply and Agency (10-111) and (41-111) from the General Treasury of the nation, which were committed not accrued according to established schedule; must be carry out the budgetary effects that correspond to its 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 contracts on investment projects that are published in the SICOES and national counterpart resources.
III. is granted to the Minister of economy and public finances? GFSM, carry out the automatic debit to public entities that they receive wages that are not within its competence according to current regulations. Will the debit be carried out is prior justification technical and legal, and at the request of the affected entity, for subsequent evaluation of the Minister of economy and public finances? GFSM.
IV. We authorized the Ministry of economy and finance, debit quarterly of the fiscal accounts of public entities, uncommitted resources, or accrued with source and body (10-111) and (41-111) General Treasury of the nation. Do these resources will be reassigned budgetary and financially to the program? Does Bolivia change?, empowering the beneficiary entities, run through the mode of direct contracting of goods and services. This provision does not apply to investment projects that are published in the SICOES and national counterpart resources.
V. We authorized the Ministry of economy and finance, perform automatic debit in favor of local autonomous governments affected by the implementation of new distribution factors, approved by the Ministry of autonomy, prior conciliation between the involved municipalities and at the request of the beneficiary, canalized municipality through the concerned Ministry.
VI. We authorized the Ministry of economy and finance, perform automatic debit of the fiscal accounts of the national health fund at the request of the employing public entities, where the Manager entity not been made repayments for temporary disability benefits once expires within 30 days from the request.
Article 20. (MANAGEMENT OF LOAN PORTFOLIO CEDED TO THE TREASURY GENERAL OF THE NATION).
I. the Treasury General of the nation, represented by the Ministry of economy and finance, as assignee of del Sur S.A. Bank credit portfolios? do in liquidation?, Banco de Cochabamba S.A.? in liquidation? and Banco Internacional de Desarrollo S.A.? in liquidation?, entrusted its administration and collection of these portfolios of loans to the Central Bank of Bolivia, settling contract terms shall, among them the respective Commission.
II. the movable and real estate from the judicial or extra-judicial credit recovery of designated portfolios in the previous paragraph, shall be sold by the Central Bank of Bolivia, following the criteria established in the existing legal provision which authorizes the Treasury General of the nation, through the Ministry of economy and finance and the national service of heritage of the State through for the sale of movable and immovable property transferred him the Bank Sur S.A.? do in liquidation?, Banco de Cochabamba S.A.? in liquidation? and Banco Internacional de Desarrollo S.A.? in settlement?.
Article 21. (EXTENSION OF DURATION OF THE PROCESS OF RECONCILIATION FOR THE MANAGEMENT
2013). it authorizes the Ministry of economy and finance, through the Vice-Ministry of Treasury and public credit, continue the process of reconciliation started in compliance with article 25 of the law No. 211 of December 23, 2011, for a maximum period of ten months, with organisations that have recognised the debt registered in the General Treasury of the nation. For effect, shall be fully set out in article 25 of this law, the Supreme No. 1148 Decree of 29 February 2012 and other regulatory standards, as appropriate.
Article 22. (DOMESTIC CREDIT OF THE BANCO CENTRAL DE BOLIVIA - BCB, IN FAVOUR OF EMPRESA NACIONAL DE ELECTRICIDAD - ENDE).
I. is extended the validity of article 8 of the law No. 50, modified by article 13 of the law Nº 62, with regard to the resources of the credit authorized in favor of the national electricity company? ENDE, which had not been compromised.
II. to this aspect, is excepted to ENDE, of the application of articles 33 and 35 of the law No. 2042 of budgetary management, and the law sixth additional provision no. 111 remains current.
III. is granted to the Ministry of economy and finance, through the General Treasury of the nation? TGN, issue and give bonds the Treasury not negotiable in the favor of the Central Bank of Bolivia? BCB, to secure the credit mentioned in paragraph I, at the written request of the Ministry head of industry and jointly with the Central Bank of Bolivia? BCB.
Article 23. (FUND FOR THE ENDOWMENT OF INFRASTRUCTURE).
I. the resources generated by the sale of the goods mentioned in the following paragraphs, shall be paid at the single account of the Treasury? CUT, in order to constitute a non-refundable Fund administered by the Ministry of economy and public finances? GFSM, aimed at the provision 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 granted to the General Treasury of the nation? TGN, through the Ministry of economy and public finances? GFSM, and through the national heritage of the State service? SENAPE, sell real estate, furniture, furniture subject to registration, fixtures, equipment and actions that were delivered product of the process of liquidation of the Bank Sur S.A. Cochabamba S.A. and BIDESA S.A. III. The liquidator intendant of the banks Sur S.A., Cochabamba S.A. is authorized and international de Desarrollo S.A., according to regulations, sell the real and personal property that were not yet transferred to the General Treasury of the nation? TGN.
IV. the central level of the State executive organ, must regulate this article within one period not exceeding sixty (60) days from the enactment of this Act.
Article 24. (DO FONDO LATINOAMERICANO DE RESERVES? FLAR).
In the framework of the agreement of the Assembly of the Latin American Reserve Fund? FLAR, no. 169 of September 25, 2012, is granted to the Central Bank of Bolivia? BCB, perform: 1. the prepayment of the balance due from the capital subscribed to April 1, 2012, for an amount of USD36.437.899, 45.-(thirty and six million four hundred thirty and seven thousand eight hundred ninety and nine 45/100 US dollars) and prepayment of capital reserves of 10%, for an amount of USD3.643.789, 94.-(three million six hundred forty and three thousand seven hundred eighty and nine 94/100 US dollars) , from their own resources.
2. the capitalization of the net profits of the FLAR starting from the fiscal year 2013, to pay all of the increase in subscribed capital by USD93.750.000.-(ninety-three million seven hundred fifty thousand 00/100 US dollars), maintaining institutional reserves in the ten percent (10%) of the capital paid, equivalent to USD9.375.000.-(nine million three hundred seventy-five thousand 00/100 US dollars).
II. for the implementation of this article, except to the BCB from the application of subsection d), article 29 of law No. 1670 of 31 October 1995.
Article 25. (REALLOCATION OF DOMESTIC CREDIT OF THE BCB IN FAVOR OF BOLIVIAN FISCAL OIL FIELDS? YPFB).
I. is granted to the Central Bank of Bolivia? BCB, reassign the extraordinary credit of up to Bs.9.100.000.000.-(nine hundred billion 00/100 BOLIVIANOS) approved in accordance with article 17 of the law No. 211 of December 23, 2011, budget General the State management, 2012, in favor of Yacimientos Petrolíferos Fiscales Bolivianos? YPFB, to activities of the productive chain of hydrocarbons: YPFB refining to Bs. 1.050.000.000.-industrialization to Bs. 8.050.000.000.-TOTAL Bs. 9.100.000.000.-II. It empowers the BCB, as an effect of the previous paragraph, if necessary, adapt the contracts with Yacimientos Petrolíferos Fiscales Bolivianos.
Article 26. (FINANCING RAIL TRANSPORT SYSTEM IN THE SECTION MONTERO?)
I BULO BULO).
I. within the framework of articles 158 and 322 of the political Constitution of the State, authorizing the Ministry of economy and finance, through the General Treasury of the nation, contracting a credit with the Central Bank of Bolivia in national currency, in the amount of up to Bs.1.044.000.000.-(one thousand forty-four million 00/100 BOLIVIANOS) to finance the construction of the system of rail transport in the section Montero? I bulo Bulo.
II. within the framework of paragraph I of this article, we authorized the Central Bank of Bolivia grant to the Ministry of economy and finance, through the General Treasury of the nation, a special on concessional terms credit, which is excepted to the Central Bank of Bolivia from the application of articles 22 and 23 of the law of the Banco Central de Bolivia No. 1670 of 31 October 1995.
III. We authorized the Ministry of economy and finance, through the General Treasury of the nation, the Constitution of the necessary 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 rail transport system in the section Montero? I bulo Bulo.
Article 27. (AUTHORIZATION OF THE USE OF RESOURCES).
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 2013, corresponding to the amount of institutional budget balances not executed or committed 41100 heading? Buildings?, at the end of 2012 management, the Vice President of the State and the plurinational Legislative Assembly, for the construction of the new plurinational Legislative Assembly building.
II. budget registration of the investment project, includes personal services and consultancies, which must be registered through the Vice-Ministry of public investment and external financing, dependent on the Ministry of development planning.
Article 28. (CITIZEN SECURITY RESOURCES).
I. the resources allocated for the fulfilment of the objectives and goals of the citizen security plans, may not be re-used for another purpose.
II. A request of the Ministry of Government, is granted to the Ministry of economy and finance, prior compliance with the provisions of the article 116 of the law Nº 031 July 19, 2010? Do framework of autonomy and decentralization Andrés Ibáñez?, every six months the tax of the autonomous territorial entities current accounts, debit resources not executed programmes and projects of Municipal development plans and departmental development plans, established within the framework of the law N ° 264 on July 31, 2012 of the? National system of citizen security for a secure life?, which were committed not accrued according to established schedule.
III. resources debited according to this article, must be used exclusively to the execution of programmes and projects of the jurisdiction of the autonomous territorial entities affected public safety.
IV. for purposes of the preceding paragraph, the Ministry of Government will ask the Ministry of economy and finance the opening of a book in the single treasury account? CUT.
Article 29. (EXCEPTION TO THE EMPRESA NACIONAL DE ELECTRICIDAD - ENDE). Is it excepted to the national electricity company? Therefore, in its national strategic public company status? Would therefore from the application of articles 33 and 35 of the law No. 2042 of December 21, 1999, budget administration, for the transfer of resources from the loan contract 2460/BL? BO, the plurinational State of Bolivia, the Inter-American Development Bank signed? BID, approved by law No. 116 of 7 May 2011, intended to finance the project? Extinction of transmission networks? Yucumo transmission line? San Buenaventura?, component 2 of the Rural Electrification program.
ADDITIONAL PROVISIONS FIRST. The third paragraph is modified, and the fourth paragraph in the article 28 of the law Nº 065 of pensions, December 10, 2010, according to the following text is added:? III. for five (5) years from 2012 management, monthly contributions compensation? CCM in
course of payment will be updated annually on the basis of the following criteria: the mass of payments of compensation for monthly contributions financed with resources from the General Treasury of the nation, is determined by using the form of payments of CCM from December's management prior to the adjustment.
The amount to be distributed at the annual adjustment resulted from applying, to the mass of CCM specific payments in the previous point, the annual variation of the Unidad de Fomento to housing, observed between December 31 of the year in question, with respect to the year previous, index published by the Central Bank of Bolivia.
Do 50% of the above amount will be distributed form capita and the other 50% inversely proportionally to each insured with payment of CCM.?
? IV. Regardless of the period or the year in which they had been the suspension of the CCM, the CCM will be rehabilitated with the adjustments that would have corresponded him in negotiations that were suspended. ?
THE SECOND. For the purposes of the provisions of subparagraph (c)) of article 8 of the law N ° 154, are outside the municipal tax domain onerous transfers of real estate and motor vehicles made by companies are sole proprietors, public, mixed or private or other commercial companies, whatever your line of business.
THIRD. The purchase of special gasoline, Premium gasoline or Diesel Oil service stations, natural or legal persons, will be considered tax credit for the payment of value added tax? VAT, only 70% of the value of the purchase tax credit.
-FOURTH. Amending the first paragraph of section 163 of the Act No. 2492 of 2 August 2003, with the following text:? I who omitted his registration in the corresponding tax registers, be placed or remain in a different tax regime corresponds to which and whose outcome occurs benefits or undue expenses to the detriment of the tax administration, shall be punished with the closure of the establishment until he regularized its registration. Without prejudice to the right of the tax administration to register ex officio, recategorize, control and determine the tax debt within the term of limitation.?
QUINTA. Amending the first paragraph of section 170 of the Act No. 2492 of 2 August 2003, Bolivian tax code, with the following text:? The tax administration may ex officio verify the proper fulfilment of the obligation of issuance of invoice, fiscal note or equivalent document using control operations. When you notice the Commission of this tax contravention, the corresponding tax administration officials must develop an act where the same is identified specified data from the passive or third subject responsible, acting officials and a witness of action, who must sign the Act, otherwise will be hereby stated refusal to this action. It is finished, proceed the immediate closure of the business according to the penalties provided in paragraph II of article 164 of this code. In the event of recidivism, after the maximum applied, will be the definitive closure of the involved local.?
6TH. Joins article 177 ° ter law No. 2492 of 2 August 2003, with the following text:? Article 177 ° ter (issuance of invoices, notes prosecutors and documents equivalents without fact generator). Which directly or indirectly, marketed, contributes or purchase invoices, tax notes, or equivalent documents without having done the generator fact taxed, shall be sentenced with imprisonment of two (2) to six (6) years. ?
SEVENTH. Article 177 ° c joins the law No. 2492 of 2 August 2003, with the following text:? Article 177 Quater (alteration of invoices, tax notes and equivalent documents). That insert or having to insert into a Bill, fiscal note or equivalent document real, concerning false statements to the source that the document should prove, shall be punished with imprisonment of two (2) to six (6) years. Is the penalty aggravated by one third in the case of recidivism.?
THE EIGHTH. Include a third paragraph to article 124 of the law N ° 1990 of 28 July 1999, Customs General Law:? The goods the consignee is a company where the State has a majority stake, or a public sector entity may be temporary admission for re-exportation in the same State, with the presentation of the Declaration of goods, and the Constitution of a ballot of bank guarantee, deposit insurance or collateral consisting of the same goods that cover with the national Customs Office customs import taxes suspended.?
NOVENA. Amending the first paragraph of article 47 of the law N ° 1990 of 28 July 1999, Customs General Law, with the following text:? The customs clearance of import can be transacted before customs administrations duly authorized for the purpose, directly by importers or by means of the formally authorized customs brokers, in the terms and conditions established in the regulation. ?
TENTH. Modify the last paragraph of article 74 of the law N ° 1990 of 28 July 1999, Customs General Law, with the following text:? Importers who make their offices directly, without the intervention of a customs officer or agency, customs broker may carry out all the formalities and customs formalities, being responsible for the correct statement of quantity, quality and value of the goods subject to import. They are also responsible for the liquidation of customs taxes, the conservation of the documentation of customs clearances, as well as the fulfilment of other obligations established in the present law. The national customs, will check the correct Declaration of the importer?.
TENTH FIRST. Amending article 7 of the law N ° 060, 25 November 2010, lottery and gambling games, by the following text:? Article 7. (BUSINESS PROMOTIONS). Business promotions are those activities intended to obtain an increase in the sales of goods and services, attract customers, maintain or encourage existing ones, in Exchange for prizes in money, goods or services, granted by sweepstakes, gambling or any other means of access to the prize, provided that it does not involve a payment by right of participation.
Are also promotions business activities where sales include limited availability awards.?
10TH SECOND. The paragraphs I and II of article 60 of the law amending No. 2492 of 2 August 2003, Bolivian tax code, modified by the sixth additional provision of law No. 291 of 22 September 2012, with the following text:? Article 60. (COMPUTATION).
I except in paragraph I of the preceding article, paragraph 3, the term of the limitation shall be calculated from the first day of the year following the expiration of the respective payment period occurred.
II. in the event 3 of the 1st paragraph of the preceding article, the term shall be calculated from the first day of the year following that in which the tax violation was committed.?
10TH THIRD. Amending paragraph II of article 96 of the law N ° 2492, on August 2, 2003, Bolivian tax code, with the following text:? II. In smuggling, the Act of intervention, which based the punitive or determinative, resolution will contain lengthy relationship of facts, acts, goods, items, valuation and liquidation, emerging from the corresponding Customs operation, which must be made not later than ten (10) business days following the start of the intervention.?
TENTH-FOURTH. Amending article 111 of law No. 2492, on August 2, 2003, Bolivian tax code, with the following text:? Article 111 (complaint and distribution). In contravention and flagrant crimes of smuggling of import and export, suitable for consumption and not subject to specific ban on their importation, confiscated goods will be delivered after the Act of intervention, free of charge, exempt from the payment of taxes, without payment for service of storage and other emerging expenses, in the following way: twenty percent (20%) for the individual complainant , or forty per cent (40%) to the community or village complainant.
Ten percent (10%) for the municipality is found where the Commission of the crime, for distribution to gratuitously, through programs of social support.
In the case of foodstuffs, seventy percent (70%) for the public entity in charge of its marketing, which can be lower than fifty percent (50%) in case the complainant is the community or village.
Where such goods require sanitary, phytosanitary, certificates of food safety or other certificates for customs clearance, the customs tax administration prior to delivery, it shall request the official certification by the competent authority, which must be issued in one period not exceeding three (3) administrative business days from your request, free of charge, under the responsibility of the Ministry head of sector.
For goods which by their nature require prior authorization, they will be delivered
by the national customs to the entity or authority, free of charge, exempt from the payment of taxes, without payment for service of storage and other emerging costs, within a maximum period of three (3) administrative business days of elaborate the Act of intervention. In this case, the national Customs will deliver to the complainant and to the municipality where you discover the Commission of the crime, tax credit notes - NOCRES within a maximum of three (3) administrative business days from its issuance, by the concepts defined in paragraphs 1 and 2, previous management of these securities to the Ministry of economy and public finances. The home for the production of NOCRES by the national customs, shall not exceed the three administrative business days after delivery of the goods, under responsibility officer?.
DÉCIMA QUINTA. Amending article 192 of the Act No. 2492, on August 2, 2003, Bolivian tax code, with the following text:? Article 192 (property management).
I. the goods impounded by illicit smuggling with judgment rendered or resolution firm, will be awarded by the national Customs Office to the Ministry of the Presidency, in free and exempt from the payment of customs taxes of importation, the day after having acquired the title of tax execution quality.
II. in case of perishable goods or food, the Act of intervention shall be made in one period of no more than three (3) days after the intervention. The resolution sanctioning or determinative should be issued within one period not exceeding three (3) days after formulated such act of intervention. In case these goods require sanitary, phytosanitary, food safety certificates or other certifications for customs clearance, the customs tax administration, next-business day of issued the resolution sanctioning or determinative, will request the official certification by the competent authority, which no more than three (3) days shall be issued within a period from the requirement, under the responsibility of the Ministry head of sector. These goods will be awarded by the national Customs Office to the Ministry of the Presidency, to title free and exempt from the payment of customs taxes of importation, the next day of the receipt of the certificates, official responsibility.
In the case of drugs, will the national customs awarded these goods to the Ministry of health and sports, title free and exempt from the payment of customs taxes of importation, the day after the notification of the determinative, or punitive resolution under responsibility officer.?
TENTH SIXTH. Amending the amount of the numerals I, III, IV of section 181 of the Act No. 2492 of 2 August 2003, Bolivian tax code: UFVs 50,000.-(fifty thousand 00/100 units of building to housing) to UFVs 200,000.-(two hundred thousand 00/100 units of building to housing).
SEVENTEENTH. Amending Article 152 of the law No. 1990 of 28 July 1999, Customs General Law, with the following text:? Express or voluntary abandonment is the Act whereby one who has the right to dispose the goods, renounced it in favour of the State, either in total or in part, expressing this desire in writing to the customs administration.
The Customs Administration will reject the abandonment when goods are not in customs warehouses, tax or private warehouses, or not placed on them at the expense of the person concerned, and which by their nature and conservation status may not be willing or are affected by any lien or legal situation which may impede his immediate disposal.
Goods that have not been rejected, will be awarded by the national Customs Office to the Ministry of the Presidency, to title free and exempt from the payment of customs taxes of importation, fines and other emerging expenses, to the next working day from the date of issuance of the resolution which accept the abandonment responsibility officer.
The resolution of acceptance or rejection will be issued within the period of two (2) working days administrative to the formalization of abandonment.?
10TH OCTAVE. Amending article 154 of the law No. 1990 of 28 July 1999, Customs General Law, with the following text:? The resolution declaring made or tacit abandonment of goods, will be issued the next day have been configured on any of the grounds set out in article 153 of this Act and notified in Secretariat of the customs administration within 24 hours of their issuance.
The abandonment of goods not applicable release of them.?
TENTH-NINTH. Amending section 155 of the Act No. 1990 of 28 July 1999, Customs General Law, with the following text:? In fact abandoned goods will be awarded by the national Customs Office to the Ministry of the Presidency, to title free and exempt from the payment of customs taxes of importation, for the following workday of the record or firmness of the resolution declaring the abandonment responsibility officer.
In the case of drugs will the national customs awarded these goods to the Ministry of health and sports, title free and exempt from the payment of customs taxes of importation, for the following workday of the record or firmness of the resolution declaring the abandonment responsibility officer.?
TWENTY. Amending paragraphs II and III of article 156 of the law No. 1990 of 28 July 1999, Customs General Law, with the following text:? II. In the event that such goods are declared in abandonment, the national customs awarded them to the Ministry of the Presidency, to title free and exempt from the payment of customs taxes of importation, fines and other emerging expenses, for the following workday of the record of the resolution which declares the abandonment responsibility officer.
III. If the goods were not eligible for the award, they must be destroyed by the Customs Administration in coordination with the competent bodies, in a period not exceeding forty-five (45) calendar days subsequent to the issuance of the respective resolution.?
TWENTY FIRST. Amending the law No. 232 of April 9, 2012, as follows: i. paragraph I of article 6 is modified in accordance with the following text:? Article 6. (RESOURCES).
I. the trust of FINPRO shall constitute the non-refundable transfer of six hundred million US dollars 00/100 ($us600.000.000.-) from international reserves making the BCB in the framework as provided in article 2 of this law. Must the registration of the transfer be made affecting the equity accounts?.
II. Article 9 is amended in accordance with the following text:? Article 9. (TAX EXEMPTIONS). Constitution and administration, including the addition of operation loan from the Central Bank of Bolivia to FINPRO, as well as the termination and liquidation of the trust of FINPRO will be exempt from any tax, as well as the notarization and other expenses required for its formalization.?
TRANSITIONAL PROVISIONS FIRST. Prior to the approval of the autonomy statutes of the Department of Tarija, the pay scale of the Regional productive development revolving fund? Do FRFPR, shall be approved by its Board of Directors, which should be framed in criteria and wage policy guidelines established by the central level of the State, and must submit to the Ministry of economy and public finances? GFSM, within a period of 15 working days subsequent to their issuance.
THE SECOND. Goods declared in abandonment, by decision notified and not contested within the time limits established by law, shall be awarded by the national Customs Office to the Ministry of the Presidency or to the Ministry of health and sports, as appropriate, to title free and exempt from customs taxes of importation, in one period of no more than five (5) working days administrative after the date of publication of this law , official responsibility.
THIRD. Goods that have resolution of award from the auction process, must complete its process in accordance with the above procedure.
-FOURTH. Goods impounded by illicit smuggling with enforceable judgement or firm resolution, which at the date of publication of this law in customs warehouses, will be awarded by the national Customs Office to the Ministry of the Presidency or to the Ministry of health and sports, as appropriate, to title free and exempt from the payment of import customs taxes , within one period not exceeding five (5) business days administrative after the date of publication of this law, official responsibility.
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. Remain in force for its application: to) 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 law of the General budget for the 2010 State.
Articles 5, 6, 11 and 13 of the law No. 050 on October 9, 2010.
(c) articles 5, 6, 8, 9, 10, 11, 16, 18, 19, 22, 25, 26, 27, 33, 34, 35, 37 and 40 of the law Nº 062 of November 28, 2010.
Provisions additional first, fifth and sixth of the law Nº 111 on May 7, 2011.
e) articles 5 and 13 of Act No. 169 of 9 of September of 2011 f) article 10 of the 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; Second additional provision; First transitional provision; Provisions first finals and sixth 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.
Articles 6, 7, 10, 11, 12, additional provisions first, second, fourth and tenth third of the law No. 291 of September 22, 2012.
THIRD. The goods allocated to the Ministry of the Presidency and the Ministry of health and sports, shall not be subject to the payment of expenses concerning storage service.
-FOURTH. Obtaining certifications of the goods allocated to the Ministry of the Presidency and the Ministry of health and sports, will be in charge of such entities.
QUINTA. The Ministry of the Presidency and the Ministry of health and sports, should remove awarded goods, in one period not exceeding fifteen (15) business days after the notification of the award decision, computable from the next business day of such notification.
6TH. The goods allocated to the Ministry of the Presidency and the Ministry of health and sports, will be transferred to title free of charge to institutions of the public sector, non-profit organizations or distributed free of charge to the population. Goods transferred to public entities must be registered by the beneficiary entity, on its fixed assets, as appropriate.
SEVENTH. The national Customs may not award any public or private institution, live animals or plants, fruits, seeds affected by diseases; foodstuffs, beverages, spirits, in a State of decomposition, adulterated or containing substances harmful to health; toxic, radioactive materials, mineralogical polluting waste, used clothing, cigarettes or cigars; and other goods abandoned or comisadas, because of their dangerous or harmful nature. These goods must be destroyed by the Customs Administration in coordination with the competent bodies, in a period not exceeding forty-five (45) calendar days subsequent to the issuance of the respective resolution.
THE EIGHTH. The Executive Branch, by means of Supreme Decree will regulate this law.
PROVISIONS REPEALING AND ABROGATORIAS FIRST. Repealing the last subparagraph of the first paragraph of article 59 of the law No. 2492, on August 2, 2003, Bolivian tax code amended by the fifth additional provision of law N ° 291, 22 September 2012.
THE SECOND. Repealing Article 192 bis of law No. 2492 of 2 August 2003, Bolivian tax code incorporated by article 5 of the law N ° 037 August 10, 2010, and modified by the third additional provision of law N ° 211 of December 23, 2011.
THIRD. Repealing section 189 of the Act No. 2492 of 2 August 2003, Bolivian tax code.
I was repealed and abrogate all provisions of equal or lower hierarchy, contrary to the present law.
II. void all provisions contrary to this law.
Refer to the Executive Body for constitutional purposes.
Two thousand twelve is given in the room of sessions the Assembly Legislative plurinational, six days of the month of December of the year.
FDO. Lilly Gabriela MONTAÑO Viana, Rebeca Elvira Delgado Burgoa, Mary Medina Zabaleta, David Heredia Sánchez, Wilson Changaray T., Angel David Cortez Villegas.
I therefore enacted it is and meets as a law of the plurinational State of Bolivia.
Government Palace of the city of La Paz, to the eleven days of the month of December of the year two thousand twelve.
FDO. EVO MORALES AYMA, David Choquehuanca Cespedes, Juan Ramón Quintana Taborga Minister of the Presidency and development, Carlos Gustavo Romero planning interim Government Minister and acting of transparency INST Bonifaz. And fight against corruption, Aldo Ruben Saavedra Soto, Luis Alberto Arce Catacora, Juan José Hernando Sosa Soruco, Ana Teresa Morales Olivera, Arturo Vladimir Sánchez Escobar, Mario Virreira Iporre, Cecilia Luisa Ayllon Quinteros, Daniel Santalla Torrez, Juan Carlos Calvimontes Camargo, José Antonio Zamora Gutierrez, Roberto Ivan Aguilar Gomez, Nemesia Achacollo Tola, Claudia clear Stacy Pena, Pablo Cesar Groux Canedo, Amanda Davila Torres.
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