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Modifies The Code Tax And The Law General Of Customs, With Relationship To The Regime Of Crimes And Their Procedures, As Well As Modifies The Sanction In Those Crimes Customs.

Original Language Title: Modifica el Código Tributario y la Ley General de Aduanas, con relación al régimen de delitos y sus procedimientos, así como modifica la sanción en los delitos aduaneros.

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law no 037

LAW OF 10 AUGUST 2010

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:

LAW MODIFYING TAX CODE

AND THE GENERAL CUSTOMS LAW

Article 1. This Law is intended to amend the Tax Code and the General Customs Law, in relation to the

regime of crimes and their procedures, as well as to modify the sanction in customs offenses.

Article 2. The Paragrafos II and III are incorporated into Article 148th of the Tax Code, being drafted from the following

form:

? Article 148th. (Definition and Classification).

Tax illicit constitutes actions or omissions that violate material or formal tax rules, classified and sanctioned in this Code and other tax provisions. Tax crimes are classified as contraventions and crimes.

Customs tax crimes are considered to be collective public crimes of multiple victims and will be considered the main punishment plus the aggravating basis of criminal sanction.

Substitute measures to preventive stop?are not supported.

Article 3. The Paragraph III, to Article 149º of the Tax Code, is incorporated, being worded as follows:

? Article 149th (applicable Rules).

The procedure for establishing and sanctioning tax violations is governed only by the rules of this Code, tax provisions and subsist by the Law of Administrative Procedure.

The investigation and prosecution of tax crimes are governed by the rules of this Code, by other tax laws, by the Code of Criminal Procedure and the Criminal Code in its general part with its particularities established in the present rule.

In Customs Tax Crimes The direct application of the Immediate Procedure for Flagrant Crimes contained in Title V of Law No. 007 of May 18, 2010?.

Article 4. Article 176º is incorporated into the Tax Code with the following text:

? Article 176º bis. (Confiscation). In the case of customs tax crimes, crime instruments such as

properties, deposits or deposit facilities, motor vehicles, boats, planes, planes, and aircraft will be confiscated in favor of the State, and after their registration will be definitively handed over to the Armed Forces, the Bolivian Police, the Public Ministry and other entities under the regulations?.

Article 5. Article 1922a is incorporated into the Tax Code with the following text:

? Article 1922a. (Remate of Perishable Goods). In the event of a comiso of perishable goods or perishable goods, the

Judge or competent court, at the basis of a tax requirement, shall determine the auction of the goods within a period not exceeding ten (10) calendar days following the date of the resolution, under responsibility.

Article 6.

It is modified from five (5) to ten (10) years the criminal penalty of deprivation of liberty to the offences foreseen in articles 178º, 179º, and 181st of the Tax Code.

It is modified from four (4) to eight (8) years the penal sanction to the offences provided for in articles 171º, 172º, 173º, 174th, 175th, 176th and 177th of the General Law of Customs, modified by the Third Final Disposition of the Tax Code.

The criminal penalty will be aggravated in one half if the offence is committed by Public Servers.

TRANSIENT DISPOSITION

ONLY. As long as it is deemed necessary, the Executive Body will have the participation of the Armed Forces, in the control

customs in a territorial space expressly determined, with powers of kidnapping and comiso of the instruments and goods from contraband, and must be immediately delivered to the Public Ministry or the Customs Administration for processing and disposal in accordance with this Law.

FINAL DISPOSITION

ONLY. The Executive Body is authorised, by means of the entity head of the sector, to organize and publish the ordered text of the

Tax Code, as well as to issue the relevant Regulatory Decree containing the glossary of terms.

REPEAL PROVISION

ONLY. All the legal provisions contrary to this Law.

Remitase to the Executive Body, for constitutional purposes.

It is given in the Session Room of the Plurinational Legislative Assembly, on the nine days of August of the year two thousand

ten.

Fdo. H. Rene Oscar Martinez Callahuanca, Hector Enrique Arce Zaconeta, Andres A. Villca Daza, Clementina Garnica

Cruz, Pedro Nuny Caity, Angel David Cortes Villegas .

Therefore, I enact it so that it has and will comply as the Law of the Plurinational State of Bolivia.

Palace of Government of the city of La Paz, ten days of the month of August of two thousand ten years.

FDO. EVO MORALES AYMA, Oscar Coca Antezana, Sacha Sergio Llorentty Soliz, Ruben Aldo Saavedra Soto, Luis

Alberto Arce Catacora, Nilda Copa Condori.