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Law No. 066 law of 15 of December of 2010 EVO MORALES AYMA President constitutional of the State PLURINATIONAL of BOLIVIA as, the Assembly Legislative plurinational, has sanctioned the following law: the Assembly Legislative PLURINATIONAL DECREES: law that modifies the tax to them consumption specific (ICE) article 1.
I modifies the aliquots of the tax to the specific consumption of the products contained in the table 1 of paragraph I of the annex of the article 79 of the law No. 843 (text ordered approved by Supreme Decree Nº 27947 on December 20, 2004), replaced by the article 2 of the law No. 3467, on September 12, 2006 in the following way:? Table 1?
PRODUCT ALIQUOT percentage cigarettes blond 55% 50% black cigarettes cigars, tobacco for pipes and other products made from tobacco. 50%?
II. replaced the 2nd paragraph of the annex of the article 79 of the law No. 843 (text ordered approved by Supreme Decree Nº 27947 on December 20, 2004), in the following way:? II. Products encumbered with aliquots specific and percentage: product ALIQUOT specific Bs / LITRE ALIQUOT percentage drinks not alcoholic in containers tightly closed (except waters natural and juices of fruit of the split tariff 20.09) 0.30 0% Chicha of corn 0.61 0% alcohols 1.16 0% beer with 0.5% or more degrees volumetric of alcohol 2.60 1% drinks energizing 3.50 0% wines 2.36 0% Singani 2.36 5% drinks fermented and wines sparkling (except chicha of corn) 2.36 5% liquor and creams in general 2.36 5% rum and vodka 2.36 10% other spirits 2.36 10% 9.84 Whisky 10% to the products described in the preceding table applies both the specific rate and the corresponding percentage rate.
For the purposes of the application of the tax, are considered energy drinks that contain caffeine, taurine composition, amino acids or other substances that eliminate the feeling of exhaustion in the person who consumes them. Not includes to drinks re-hidratantes or another type of drinks fizzy.
Also, be understood as natural water, that which does not contain added sugar or other sweetening matter or flavouring.
Beverages called beers whose alcoholic strength by volume is less than 0.5%, are included in the classification? non-alcoholic beverages in airtight containers?.
They are not within the object of the tax, the non-alcoholic beverages made from pulp of fruits and other sterilizing fruits, according to the definition in the import tariff for the tariff heading 20.09.
Specific aliquots foreseen in the table above, will be updated by the tax administration for each management, based on the variation of the Unidad de Fomento of housing? UFV that occurred between 1 January and 31 December of the previous management.?
III. replaced the article 85 of the Act No. 843 (text ordered approved by Supreme Decree Nº 27947 on December 20, 2004), by the following text:? Article 85.-Achieved by the present tax assets are subject to aliquots specific and percentage contained in the annex to article 79.
The tax shall be determined by applying percentage and specific aliquots laid down in the annex of article 79 to the basis of calculation that corresponds according to article 84 of this law. Do in products subject to both aliquots, tax will be determined separately, totaling a single amount?.
Article 2. This tax revenues generated by the application of the percentage rate to alcoholic beverages laid down in section II of the annex of the article 79 of the law No. 843 (text ordered approved by Supreme Decree Nº 27947 on December 20, 2004), are not subject to tax sharing and will be designed in its entirety to the General Treasury of the nation for the implementation of infrastructure projects and the development of sports activities of national scope.
FIRST FINAL PROVISION FINAL PROVISIONS. The executive body suit the tax regulation specific consumption according to the provisions of this law.
SECOND FINAL PROVISION. The provisions laid down by this law, will take effect from the first working day of the month following the date of publication of the regulation pointed out in the previous final provision.
Refer to the Executive Branch, for constitutional purposes.
Two thousand ten is given in the room of sessions the Assembly Legislative multinational, eight days of the month of December of the year.
FDO. Rene Oscar Martinez Callahuanca, Hector Enrique Arce Zaconeta, Andrés A. Villca Daza, Clementina Garnica Cruz, David Cortés Angel Villegas, Jose Antonio Yucra walls.
I therefore enacted it is and meets as a law of the plurinational State of Bolivia.
Government Palace of the city of La Paz, on the fifteenth day of the month of December of two thousand ten years.
FDO. EVO MORALES AYMA, Oscar Coca Antezana, Luis Alberto Arce Catacora, Nila Heredia Miranda.
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