Law On Classification And Definition Of Taxes And Regulation For The Creation And/or Modification Of Domain Of Autonomous Governments Tax

Original Language Title: LEY DE CLASIFICACIÓN Y DEFINICIÓN DE IMPUESTOS Y DE REGULACIÓN PARA LA CREACIÓN Y/O MODIFICACIÓN DE IMPUESTOS DE DOMINIO DE LOS GOBIERNOS AUTÓNOMOS

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law no 154

LAW OF JULY 14, 2011

EVO MORALES AYMA

CONSTITUTIONAL PRESIDENT OF THE PLURINATIONAL STATE OF BOLIVIA

For the Plurinational Legislative Assembly, it has The following Act:

THE PLURINATIONAL LEGISLATIVE ASSEMBLY,

DECRETA:

CLASSIFICATION AND DEFINITION OF TAX AND DEFINITION LAW FOR CREATION AND/OR

AMENDMENT TAXES

DOMAIN OF AUTONOMOUS GOVERNMENTS

TITLE I

CLASSIFICATION AND DEFINITION OF NATIONAL, DEPARTMENTAL, AND MUNICIPAL DOMAIN TAXES

CHAPTER FIRST

GENERAL PROVISIONS

Article 1. (Object). This Title is intended to classify and define tax domain taxes

national, departmental and municipal, pursuant to Article 323, paragraph III of the Constitution of the State.

Article 2. (Scope). The provisions contained in this Title shall apply to the central level

of the State, to the autonomous departmental, municipal and indigenous governments of the peasants.

Article 3. (Exercise of the tax authority).

I. The central level of the State and the autonomous departmental and municipal governments, within the framework of their competencies,

will create the taxes that correspond to them according to the classification established in this Law.

II. Taxes are mandatory and imprinted.

Article 4. (Competition).

I. It is the private competence of the central level of the State, the creation of defined taxes of its domain by the present

Law, not being able to transfer or delegate its legislation, regulation and execution.

II. The autonomous departmental and municipal governments have exclusive competence for the creation of taxes

that are attributed to them by this Law in their jurisdiction, being able to transfer or delegate their regulation and execution to others. governments in accordance with the provisions of the Framework Law on Autonomy and Decentralization.

III. indigenous autonomy will assume the competence of the municipalities, according to their development

institutional, in accordance with Article 303, paragraph I of the Political Constitution of the State and the Framework of Autonomy and Decentralization Act.

CHAPTER SECOND

CLASSIFICATION OF TAXES

Article 5. (Classification). Taxes, according to their domain, are classified into:

National Domain Taxes.

Departmental Domain Taxes.

Municipal Domain Taxes.

SECTION I

NATIONAL DOMAIN TAXES

Article 6. (Taxes of national domain).

I. They are a proprietary tax domain of the central level of the State, with an enunciative and non-limiting character, taxes

that have the following operative events:

The sale or transmission of domain goods, service delivery, and any other provision outside its nature.

Definitive imports.

Getting rents, utilities, and/or benefits by natural and collective people.

Financial transactions.

The air exits to the

The activities of gaming, raffles, and business promotions.

The production and marketing of natural resources of a strategic nature.

II. The central level of the State, you may create other taxes on generating facts that are not expressly attributed to the tax domains of the autonomous territorial entities.

SECTION II

DEPARTMENTAL DOMAIN TAXES

Article 7. (Departmental Tax Domain Taxes). Departmental autonomous governments,

will be able to create taxes that have the following generating facts:

The hereditary succession and donations of real estate and furniture subject to public record.

Ownership of motor vehicles for air and water navigation.

The impact of the environment, except those caused by motor vehicles and by means of water, mining and electricity activities; provided that constitute violations or offenses.

SECTION III

MUNICIPAL DOMAIN TAXES

Article 8. (Municipal domain taxes). Municipal governments will be able to create taxes that have

the following operative events:

The ownership of urban and rural real estate, with the limitations set forth in the paragraphs II and III of Article 394 of the Constitution of the State, which exclude from the payment of taxes on small agricultural property and community or collective property with the real estate in them.

The ownership of land-based vehicles.

The onerous transfer of real estate and motor vehicles by persons who do not have the business of business, nor that carried out by single-person companies and

The specific consumption on the corn chicha.

The environmental impact of motor vehicles; as long as they do not constitute infractions or crimes.

TITLE II

REGULATION FOR TAX CREATION AND/OR MODIFICATION

STANDALONE GOVERNMENTS EXCLUSIVE DOMAIN

FIRST CHAPTER

APPLICABLE OBJECT AND PRINCIPLES

Article 9. (Object). This Title is intended, as part of the basic legislation, to regulate the creation and/or

modification of taxes attributed to the autonomous territorial governments in the classification defined by this Law.

Article 10. (Principles). creation and/or modification of taxes by autonomous governments

departmental and municipal will be subject to the tax principles of economic capacity of its contributors, equality, progressiveness, proportionality, transparency, universality, control, administrative simplicity and retreading capacity of the territorial entity.

CHAPTER SECOND

CONDITIONS AND LIMITATIONS

Article 11. (Competent Authority). The taxes of the autonomous governments, their operative event, taxable or calculation basis, aliquot, taxable person, exemptions and deductions or rebates, shall be established by law of the Departmental or Departmental Assembly. Municipal Council, according to this Law and the Bolivian Tax Code.

Article 12. (Non-imposition on similar operative events).

Municipal, departmental and municipal

, may not create taxes whose operative events are analogous to those of the taxes corresponding to the central level of the State or another tax domain.

Article 13. (Territorial Jurisdiction of Taxes). The autonomous departmental and municipal governments

will not be able to create taxes on activities, facts and goods that are carried out or placed, as appropriate, outside their territorial jurisdiction.

Article 14. (Not Hindering). The departmental and municipal autonomous governments will not be able to create

taxes that hinder the free movement or establishment of persons, goods, services or activities.

Article 15. (Privileges and discriminatory treatment). Autonomous governments will not be able to set taxes that

generate, within their territorial jurisdiction, privileges for their residents or discriminatory treatment of people who are not.

Article 16. (Non-imposition).

I. The autonomous governments in the creation and establishment of property taxes, their transfer or the succession to

any title, must provide that the real estate and furniture subject to registration of the State, of the diplomatic and consular missions accredited in the country, as well as the international bodies, are not affected by these charges. The goods of public companies are exempt from this treatment.

II. The international tax agreements or agreements signed by the Executive Body of the central level of the

State and ratified by Law of the Plurinational Legislative Assembly, on the property of real estate, furniture subject to public registration, its transfer or the succession to any title of competence of the autonomous governments, are of obligatory compliance by the departmental and municipal autonomous governments.

Article 17. (Application of the Bolivian Tax Code). The rules, institutions and procedures

established in the Bolivian Tax Code or the standard that replaces it, are applicable in the creation, modification, suppression and administration of taxes by autonomous territorial entities.

CHAPTER THIRD

tax creation procedure

Article 18. (Proposal for the creation and/or modification of taxes).

I. The tax creation and/or modification projects may be proposed at the initiative of the legislative body or the

executive body of the departmental and municipal autonomous governments.

II. Citizens will also be able to present to the departmental Assembly, Municipal Council or the

executive organs of the autonomous departmental or municipal governments, as appropriate, their proposals of creation and/or modification

Article 19. (Management of the proposal). proposal to create and/or modify taxes will be channeled

through the Executive Body of the autonomous departmental or municipal government. This, after evaluation and technical, economic and legal justification, will forward the proposal to the Fiscal Authority, Ministry of Economy and Public Finance, for the corresponding report.

Article 20. (Requirements of the tax-creating bill). Any departmental or

municipal bill for which taxes are created and/or modified, according to the classification established, must contain the following requirements:

Compliance with the principles and conditions

The compliance with the tax structure: operative event, tax base or calculation basis, aliquot or rate, settlement or determination and taxable person, according to the Bolivian Tax Code.

Article 21. (Report of the Fiscal Authority).

I. Received the bill of creation and/or modification of taxes, the Fiscal Authority will verify the incites a) and b)

of the preceding article and the fulfillment of the classification of operative facts established for each tax domain in this Law, and issue a technical report.

II. The part of the technical report referred to compliance with the classification of operative facts established for each tax domain in this Law, and the limits set forth in paragraph IV of Article 323 of the Constitution of the State, will be favorable or unfavorable and of obligatory compliance. The technical report may include observations and recommendations on points (a) and (b) of the preceding article.

III. The Fiscal Authority shall issue the technical report within the maximum period of thirty (30) working days.

Article 22. (Treatment of the bill). With the favorable technical report of the Fiscal Authority, the

departmental and municipal autonomous governments, through its legislative body and through departmental or municipal law, as appropriate, can approve the tax creation and/or modification bill.

Article 23. (Tax administration). The autonomous departmental, municipal and indigenous governments

will administer the taxes of their competition through an administrative unit dependent on their Executive Body, according to the powers that confers the Bolivian Tax Code.

Article 24. (Fiscal Authority).

I. The ministry responsible for economy and public finances at the central level of the State, is the Fiscal Authority

competent to issue the technical report on the bills of creation and/or modification of taxes Departmental and municipal autonomous governments.

II. Also, the Fiscal Authority is competent to:

Coordinate and harmonise the tax burdens proposed by the departmental autonomous governments and municipal, requiring aggregated and/or individualized tax information to them.

Manage the National Tax Information System.

CHAPTER FOURTH

NATIONAL TAX INFORMATION SYSTEM

Article 25. (National Tax Information System). The Fiscal Authority will create and manage the

National Tax Information System that will contain:

The registration of departmental and municipal laws by which they are create, modify or delete taxes, which will be referred to the Fiscal Authority, by the autonomous governments within ten (10) business days following their official publication.

The registration of tax revenues raised by the autonomous governments, which will be referred to in the deadline, form and

Other information requested by the Fiscal Authority.

Article 26. (Advertising of Tax Information). The National Tax Information System will be

public in the form and means that do not contravene the Law.

ADDITIONAL DISPOSITION

Unica. The Executive Branch of the central level of the State, at the express request, will be able to technically support the

municipal autonomous governments in the creation and collection of their taxes, registration of motor vehicles and real estate.

TRANSIENT provisions

First. Taxes created by Law are maintained, until the central level of the State and

departmental and municipal autonomous governments create their own taxes, according to this Law.

. The central level of the State will continue with the administration of the Free Transmission Tax of

Goods (ITGB) according to the current law, until the autonomous departmental governments create their own tax, according to this Law.

Third. The validity of the Property Tax on Property Property (IPBI), Tax on the

Property of Motor Vehicles (IPVA), the Municipal Tax on Transfers is maintained. (IMT) and the Specific Consumption Tax (ICE) for the purposes of taxing the corn chicha, established by law, until the autonomous municipal governments establish their own taxes on the ownership and transfer of real estate and motor vehicles, and on the specific consumption of the corn chicha, according to the Law.

Remit to the Executive Body, for constitutional purposes.

It is given in the Session Room of the Plurinational Legislative Assembly, at the twenty-eight days of June of

two thousand eleven years.

Fdo. René O. Martínez Callahuanca, Flora Aguilar Fernández, Zonia Guardia Melgar, Carmen García M.,

Esteban Ramírez Torrico, Ángel David Cortés Villegas.

Therefore, the law has been enacted to comply with the law of the Plurinational State of Bolivia.

Palace of Government of the city of La Paz, at the fourteen days of the month of July of two thousand eleven years.

FDO. EVO MORALES AYMA, Carlos Romero Bonifaz, Luis Alberto Arce Catacora, Claudia Stacy Peña

Claros.