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Law No. 154 law of 14 July 2011 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, DECREES: classification and definition of Act taxes and regulation for the creation and/or modification of tax of domain of LOS Governments autonomous title I classification and definition of taxes of domain national DEPARTMENTAL and MUNICIPAL chapter first general provisions article 1. (Object). This title aims to classify and define the taxes of national, departmental and municipal tax domain pursuant to article 323, paragraph III of the political Constitution of the State.
Article 2. (Scope of application). The provisions contained in this title shall apply to the central level of the State, departmental, municipal, autonomous governments and native indigenous peasants.
Article 3. (office of the tax authority).
I. the central State level and the departmental and municipal autonomous governments, within the framework of its powers, will create the tax that corresponds to them according to the classification established in this law.
II. taxes are imprescriptible and mandatory compliance.
Article 4. (Competition).
I it is exclusive competence of the central level of the State, the creation of tax defined for your domain by this Act, and may not transfer or delegate their legislation, regulations and enforcement.
II. the departmental and municipal self-governments have exclusive competence for the creation of taxes attributed to them by this law in your jurisdiction, and may transfer or delegate its regulation and enforcement to other Governments according to the framework law of autonomy and decentralization.
III. autonomy originally indigenous peasant will assume the responsibility of the municipalities, according to their institutional development, in accordance with article 303, paragraph I of the political Constitution of the State and the law framework of autonomy and decentralization.
SECOND chapter classification of taxes article 5. (Classification). Taxes, according to its domain, are classified into: national estate taxes.
Taxes of domain departmental.
Domain municipal taxes.
SECTION I article 6 national estate taxes. (Taxes of domain national).
I. are proprietary tax domain of the central State level, with character without limitation, taxes that have made following generators: sale or transfer of domain of goods, provision of services and all other benefit anyone outside their nature.
The obtaining of income, profits or benefits for individuals and collective.
The air outlets abroad.
The activities of gambling, sweepstakes and promotions business.
The production and marketing of strategic natural resources.
II. the central State level, can create other taxes on made generators that are not expressly attributed to the autonomous territorial entities tax domains.
SECTION II departmental domain article 7 taxes. (Departmental tax domain taxes). Departmental autonomous governments, can create taxes that have made following generators: hereditary succession and donations of property and furniture assets subject to public record.
The property of motor for navigation, air and water vehicles.
The effect on the environment, except those caused by motor vehicles and by activities hydrocarbons, mining and electricity; provided do not constitute crimes or offences.
SECTION III MUNICIPAL domain article 8 tax. (Domain municipal taxes). Municipal governments can create taxes that have made following generators: ownership of real estate, urban and rural, with the limitations set out in paragraphs II and III of the Article 394 of the political Constitution of the State, that exclude the payment of taxes to the small agrarian property and the community or collective property with real estate that are in them.
The property of terrestrial motor vehicles.
The onerous transfer of real estate and motor vehicles by people who do not have line of business this activity, nor the proprietorships and partnerships with commercial activity.
Consumption specific of chicha of maize.
The effect on the environment by motor vehicles; provided do not constitute crimes or offences.
Title II regulation for the creation and/or modification of tax exclusive domain of autonomous governments first chapter object and principles article 9. (Object). The present title has by object, as part of the legislation Basic, regular it creation and/or modification of taxes attributed to them Governments territorial autonomous in the classification defined by the present law.
Article 10. (Principles). All creation and/or modification of tax by departmental and municipal self-governments shall be subject to the tax principles of economic capacity of its contributors, equality, progressiveness, proportionality, transparency, universality, control, administrative simplicity and revenue capacity of the territorial entity.
SECOND chapter conditions and limiting article 11. (Competent authority). Taxes of domain of autonomous governments, its generator fact, taxable or calculus, aliquot, taxable, exemptions and deductions or rebates, will be established by law of the departmental Assembly or City Council, according to the present law and the Bolivian tax code.
Article 12. (No taxation on made similar generators). Departmental and municipal, autonomous governments may not create tax whose generators facts are analogous to the taxes corresponding to the central level of the State or other tax domain.
Article 13. (Territorial jurisdiction of taxes). Departmental and municipal self-government can not create taxes on activities, facts and goods that are carried out or place, as appropriate, outside its territorial jurisdiction.
Article 14. (Not blocking). Departmental and municipal self-government can not create taxes that hinder free movement or the establishment of people, goods, services or activities.
Article 15. (Privileges and discriminatory treatment). Autonomous Governments may not establish taxes that generate, within its territorial jurisdiction, privileges for residents or discriminatory treatments to people who aren't.
Article 16. (Non-imposition).
I. the autonomous governments in the creation and establishment of taxes on the property, your transfer or succession to any title, must provide for that property and furniture assets subject to registration the status of diplomatic and consular missions accredited in the country, as well as international agencies are not achieved by these charges. Excepted from this treatment is the assets of public companies.
II. conventions or international agreements in the field of taxation signed by the Executive branch of the central State level and ratified by law of the Assembly Legislative plurinational, on the ownership of real property, furniture subject to public registration, transfer or succession to any degree of competence of the autonomous Government, are mandatory by departmental and municipal self-governments.
Article 17. (Application of the Bolivian tax code). The rules, institutions and procedures in the Bolivian tax code or standard that will replace him, are applicable in the creation, modification, deletion and administration of taxes by the autonomous territorial entities.
THIRD chapter procedure for the creation of tax article 18. (Proposal for the creation and/or modification of tax).
I. the creation and/or modification of tax, projects may be proposed to initiative of the legislature or the executive body of the departmental and municipal self-governments.
II. citizens and citizens also may be submitted to the departmental Assembly, City Council or executive bodies of departmental or local autonomous governments, as appropriate, its proposals for the creation and/or modification of tax.
Article 19. (Management of the proposal). Any proposal of creation and/or modification of taxes will be channeled through the executive body of the departmental or municipal self-government. This, following evaluation and technical, economic and legal justification shall forward the proposal to the tax authority, Ministry of economy and finance, for the report.
Article 20. (Requirements of the Bill that creates tax). Every project of departmental or municipal law by which will create and/or modify taxes, according to the established classification, must contain the following: compliance with the principles and conditions established in this law.
The fulfilment of the tax structure: made generator, taxable or calculation base, aliquot or rate, settlement or determination and taxable, agreement to the Bolivian tax code.
Article 21. (Report of the tax authority).
I. received the draft law for the creation and/or modification of tax, the tax authority shall verify paragraphs a) and b) of the article precedent and the fulfillment of the established classification of generators made for each tributary domain under this Act, and shall issue a technical report.
II. the part of the technical report referred to the fulfillment of the classification of acts generators established for each tax domain in this law, and the limits laid down in paragraph IV of the article 323 of the political Constitution of the State, will be favorable or unfavorable, and mandatory. The technical report will include observations and recommendations on paragraphs a) and b) of the preceding article.
III. the tax authority will issue the technical report within a maximum period of thirty (30) days.
Article 22. (Treatment of the Bill). With the favorable technical report of the tax authority, the departmental and municipal, autonomous governments through their legislature and through departmental or municipal law, as appropriate, may approve the draft law for the creation and/or modification of tax.
Article 23. (Tax administration). Departmental, municipal, autonomous governments and native indigenous peasants, will administer the taxes within its competence through an administrative unit dependent of its executive body, according to the powers conferred on him by the Bolivian tax code.
Article 24. (Tax authority).
I. the Ministry responsible for public finance from the central level of the State, is the competent tax authority to issue a technical report on the Bills of creation and/or modification of tax by departmental and municipal self-governments.
II. in addition, the tax authority is competent for: coordinating and harmonizing the taxes proposed by departmental and municipal, autonomous governments requiring tax information added or individual to them.
Managing national tax information system.
Chapter four national system of tax information article 25. (National tax information system). The tax authority will create and manage the national tax information system containing: the registration of departmental and municipal laws that are created, modified or abolished taxes, which will be forwarded to the tax authority, by autonomous governments within the period of ten (10) business days following its official publication.
The registration of them income by taxes raised by them Governments autonomous, which will be referred in the term, form and media that set the authority Fiscal.
Other information requested by the tax authority.
Article 26. (Publicity of the information tax). The national system of tax information will be public on the form and means which are not contrary to the law.
Sole additional provision. He organ Executive of the level central of the State, to request express, may support technically to them Governments autonomous municipal in the creation and fundraising of their taxes, record of vehicles automotive and of real estate.
TRANSITIONAL provisions first. Tax created by law, until the central State level and departmental and municipal autonomous governments believe their own taxes, according to the present law remain in force.
The second. The central level of the State will continue with free transmission of goods (ITGB) tax administration according to the law, until the non-departmental Government established its own tax, according to the present law.
Third. Maintaining the validity of the ownership of real estate assets (Profesora) tax, imposed on the property of automotive vehicles (IPVA), Municipal tax the transfer (IMT) and the specific consumption tax (ICE) for the purposes of taxing the chicha of maiz, established by law, until the municipal self-governments established their own taxes to the ownership and transfer of real estate and motor vehicles , and the specific consumption of chicha of maiz, pursuant to this law.
Refer to the Executive Branch, for constitutional purposes.
It is given in the room of sessions the Assembly Legislative plurinational, twenty-eight days of the month of June of two thousand eleven years.
FDO. Rene O. Martinez Callahuanca, Flora Aguilar Fernández, Zonia guard Melgar, Carmen García M., Esteban Ramirez Torrico, Angel David Cortés 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 fourteen days of the month July of two thousand eleven years.
FDO. EVO MORALES AYMA, Carlos Romero Bonifaz, Luis Alberto Arce Catacora, Claudia Stacy clear penalty.
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