?

II. Paragraph II of the Annex to Article 79 of Law No. 843 (Ordered Text approved by Decree

Supreme No. 27947 of 20 December 2004) is replaced as follows:

?II. Products taxed with specific aliquots and percentage:

SPECIFIC ALIQUOT PRODUCT

Bs/LITRO

PERCENTAGE ALIQUOT

Non-alcoholic beverages in hermetically closed containers (excluding water Natural and fruit juices of tariff heading 20.09)

0.30 0%

Chicha of corn 0.61 0%

alcohols 1.16 0%

Beer with 0.5% or more volumetric degrees of alcohol

2.60 1%

Energy drinks 3.50 0%

Wines 2.36 0%

Singanis 2.36 5%

fermented beverages and wines sparkling (except corn chicha)

2.36 5%

Liquors and creams in general 2.36 5%

Ron and vodka 2.36 10%

Other spirits 2.36 10%

Whisky 9.84 10%

To the products detailed in the preceding table apply both the specific aliquot and the corresponding percentage aliquot.

For the purposes of the application of the tax, energy drinks are considered to be those containing in its composition caffeine, taurine, amino acids or other substances that eliminate the feeling of exhaustion in the person who consumes them. It does not include re-hydrating beverages or other types of fizzy drinks.

It is also understood as natural water, which does not contain any addition of sugar or other sweetener or flavouring.

Drinks called beers whose alcoholic strength by volume is less than 0.5%, are included in the classification? non-alcoholic beverages in hermetically sealed containers?.

They are not within the object of the tax, non-alcoholic beverages made from fruit pulp and other sterilising fruit, in accordance with the definition laid down in the Tariff of Imports for the tariff heading 20.09.

The specific aliquots provided for in the above table will be updated by the Tax Administration for each management, based on the variation of the Housing Development Unit? UUFV occurred between 1 January and 31 December of the previous management.?

III. Article 85 of Law No. 843 is replaced by the following text: " Article 85 of Law No. 843 (Order of 20 of

December 2004), by the following text:

?ARTICLE 85.- The goods reached by this tax are subject to the specific aliquots and percentage points shown in the Annex to Article 79.

The tax shall be determined by applying the percentage and specific aliquots laid down in the Annex to Article 79 to the corresponding calculation basis agreement to Article 84 of this Law. In products subject to both quotas, the tax will be determined separately, in a single amount.?

Article 2. The collections of this tax generated by the application of the percentage aliquot to the beverages

alcoholic established in Paragraph II of the Annex to Article 79 of Law No. 843 (Text Ordered by Supreme Decree No. 27947, of December 20, 2004), are not subject to tax co-participation and will be destined in their entirety to the General Treasury of the Nation for the implementation of infrastructure projects and the development of sports activities

FINAL PROVISIONS

FINAL DISPOSITION FIRST. The Executive Body will adapt the Actuals Tax regulations

Specific in accordance with the provisions of this Law.

FINAL DISPOSITION. The provisions set forth by This Act shall enter into force as

from the first working day of the month following the date of publication of the regulation stated in the previous final provision.

Remit to the Executive Body, for constitutional purposes.

Is given in the Session Room of the Plurinational Legislative Assembly, eight days in December of the

year two thousand ten.

Fdo. René Oscar Martínez Callahuanca, Héctor Enrique Arce Zaconeta, Andrés A. Villca Daza, Clementina

Garnica Cruz, Ángel David Cortés Villegas, José Antonio Yucra Paredes.

Therefore, it is enacted to have and comply with the law. of the Plurinational State of Bolivia.

Palace of Government of the city of La Paz, at the fifteenth day of December of two thousand ten years.

FDO. EVO MORALES AYMA, Oscar Coca Antezana, Luis Alberto Arce Catacora, Nila Heredia Miranda.