Complaints. - Fraud Income Tax. - L. No. 266 Of 2 Ocbre. 1950.-L. D.s. 18 Ocbre 581 Raises. 1946 (D.s. Of Reference Text)

Original Language Title: DENUNCIAS.— DEFRAUDACIÓN RENTAS FISCALES.— L. Nº 266 DE 2 OCBRE. 1950.— ELEVA A L. EL D.S. 581 DE 18 OCBRE. 1946 (TEXTO DEL D.S. DE REFERENCIA)

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NO 266

MAMERTO URRIOLAGOITIA H.

CONSTITUTIONAL PRESIDENT OF THE REPAsBLICA

For how much: the Honorable National Congress has sanctioned the following Law:

THE NATIONAL CONGRESS,

DECCRETA:

ArtA-ass nico.†"Else to the Law range the Supreme Decree NA ° 581, of 18 October 1946, on the fraud of tax revenues, with the sum of the last part of its article 1A °, which says: "... until it is reviewed and amended by the Legislative Branch."

Communicate to the Executive Branch for constitutional purposes.

Session of the H. Congress. National.

La Paz, 20 September 1950.

(Fdo.) John Ml. BalcA zar.†"(Fdo.) L. Lanza Solares.â €" (Fdo.) C. LAólpez Arce, Senator Secretario.†"(Fdo.) P. Saucedo Barbery, Senator Secretario.â€" (Fdo.) Julio Crespo, Deputy Secretary-General Alberto Brito M., Deputy Secretary.

POR TANTO: the law has been enacted so that it can be observed and complied with as Law of the Republic.

Government Palace, in the city of La Paz, at the two days of October of a thousand nine hundred and fifty years.

(Fdo.) MAMERTO URRIOLAGOITIA H. †" (Fdo.) Julio Alvarado.

NOTA.â€"A continuation is inserted the reference D. S.:

SUPREME DECREE NA ° 581

TOMAS MONK GUTIÉRREZ

PRESIDENT OF THE BOARD OF GOVERNMENT

CONSIDERING:

That the Law of 29 December 1944 violates the moral and legal norms of the Born, because it establishes fines for the taxpayers for sums equivalent to the notes of charge that are given to them, in favor of the employees of the tax branch that they must know and resolve from those notes of charge occasioned by their own denunciations;

That under that Law, industry, commerce and the industry have been driven out of business. In general, there are complaints based on official data which are in the respective offices and which must be used to open the respective posts, with the officials fulfilling their own obligations;

and the national outcry call for the repeal of the Law of December 29, 1944 for the abuses, the prevaricates and the illicit enrichment of public officials to which it has given place;

That the stability of the tax obligations is garantA-essential for the development of the national and foreign capitals in General benefit of the Nacionn;

That the Law of May 3, 1928 initiated by the Mission Kemmerer and its complementary provisions, contains clear and effective rules for repressing irregularities in the declaration and payment of taxes and Fiscus defraudations, and which are at the same time the rules of procedures for sanctioning them,

DECCRETA:

ArtA-ass 1A ° †"The Law of 29 December 1944, on complaints of fraud, is left without effect. tax income, until it is reviewed and amended by the Legislative Branch.

ArtA-Aculo 2A ° †"The tax revenues and taxes, the perception of which corresponds to the collection offices, the Permanent Fiscal Commission and other bodies expressly provided by the Law of 3 May 1928 and the Supplementary provisions which created new impositions, shall be the subject of comptroller and revisiting by the bodies and officials referred to by those laws and regulations without more remuneration than that corresponding to their position.

ArtA-arse 3A °-†"Individuals who specifically report tax payments under the legally established and tax evasion, will benefit from a fine of 30% on the defrauded sum, which is apply regardless of the amount to be reintegrated into the Treasury. Complainants whose complaints are found to be proven in both instances shall be liable to pay the costs to the defendant.

ArtA-ass 4A ° †"It is understood as a fraud: (a) the fraudulent concealment of goods with the purpose (b) the false declaration of income with equal purpose; (c) any other intentional act that in direct or indirect form, tends to evade or reduce tax rates. The intention to defraud, in cases of accounting errors or in those in which the controversy radiating on the sense of the laws discussed or on the accounting appreciation for the effects of charge and payment of tax, will not be considered. In these cases and when the reported person is convicted, the Treasury shall be paid only the appropriate sum, plus interest and surcharges.

ArtA-ass 5A ° †"Balances, income statements or supplementary global tax and any other statement Tax that has been approved by the Permanent Fiscal Commission may be revised again, but those on which enforceable resolutions would have been passed, will no longer be subject to new notes of charge for the same concept.

ArtA-ass 6A ° †"Fiscal Commission resolutions Permanent open the ordinary appeal to the Ministry of Finance, prior to the deposit of 20% of the sum to which payment would have been condemned. Against the order of view of the Ministry of Justice, the Supreme Court may have recourse to the Supreme Court for an infringement of express and terminant law.

ArtA-ass 7A ° †"-The review referred to in Articles 2A and 5A only, may be (a) to be carried out within the same period laid down in Article 452 of the OrgA Law of Customs Administration, computable from the date on which the declaration of taxes on the supplementary global income had been made before the Tax Commission Permanent and from the presentation of balances or other documents required by the Law for the effects of the application of such taxes.

ArtA-ass 8A °-†"In the legally notified denunciations under the law of 29 December 1944, a test term will be opened in the instance in which the case is The provisions of this Decree shall be applied in the subsequent Member States. For these cases and exceptionally, the fine referred to in Article 3A of this Decree shall benefit the complainant even if he is a public official. You may also immediately cancel these charge notes with only ten percent (10%) payment of the fine in favor of the complainant, provided that the latter is in agreement.

The execution and fulfillment of this Decree is charged. Member of the Governing Board in charge of the Office of Finance and Statistics.

Given at the Palace of Government of the city of La Paz, at 18 days of the month of October 1946.

(Fdo.) TAKES MONK GUTIERREZ.†" (Fdo.) Luis Gozalvez Indaburo.â €" (Fdo.) A. Solares.â € "(Fdo.) C. Muà ± oz R. â€" (Fdo.) Ed. Saenz.†"(Fdo.) Saavedra S. â€" (Fdo.) J. CA©sar Canelelas.†"(Fdo.) Manuel Ela-as.â€" (Fdo.) R. Bilbao la Vieja.†" (Fdo.) A. Alcoba.