Read the untranslated law here: http://www.gacetaoficialdebolivia.gob.bo/index.php/normas/verGratis_gob2/52036
LAW NÂ ° 266 MAMERTO URRIOLAGOITIA H.
"Constitutional President of Repašblica as: the Honorable National Congress has sanctioned the following law: the National Congress, DECREED: Arta-culo Aºnico.a€" Ela © vase to the rank of law decree NÂ ° 581, 18 October 1946, on Defraudacia³n of tax revenues, with the Montreal of the last part of his Arta-culo 1a °, which says: ".. .until that is reviewed and amended by the legislature".
Commune-contact to the Executive for constitutional purposes.
Sessions of the H. Congress Hall. National.
La Paz, 20 September 1950.
(Fdo). Juan Ml. BalcÃ zar.a€ '(Fdo.)! L Lance Solares.a€ ' (Fdo). " C. Lopez, Senator Secretario.a€ ' (Fdo). " P. Saucedo Barbery, Senator Secretario.a€ ' (Fdo). " Julio Crespo, Deputy Secretario.a€ ' (Fdo). " Alberto M. Brito, Deputy Secretary.
THEREFORE: I enacted it is and meets as a law of the Republic.
Government Palace, in the city of La Paz, to the two day-as of the month of October of one thousand nine hundred and fifty years.
(Fdo). MAMERTO URRIOLAGOITIA h.€ "(Fdo)." Julio Alvarado.
Nota.a€ "D. S. reference is inserted below: Supreme Decree NÂ ° 581 TOMAS monk Gutiérrez Chairman of the Board of Government considering: that the law of December 29, 1944 violates the moral standards and legal - tips of the nation, because it establishes penalties to taxpayers by sums equivalent to the notes of charge which turns on them, on behalf of the employees of the branch Board must meet and resolve of those notes of charge caused by" their own complaints;
That under this Act it has exaccionado to industry, Commerce and the taxpayer in general, it formulÃ ndose complaints based on official data who are studying in the respective offices and which should be used to open the respective charges, officials fulfilling its own obligations;
That the press and the national outcry call for the repeal of the law of December 29, 1944 by the abuses, the prevaricatos and enrichments Ila-citos officials public that has given rise;
Stability of tax obligations is essential for the development of domestic and foreign capital for the benefit of the NaciÃ³n general warranty-to;
That on May 3, 1928 law initiated by the Kemmerer mission and its supplementary provisions, contains clear and effective rules to curb irregularities in the Declaration and payment of taxes and the fraud to the Treasury, and draws at the same time the rules of procedures to impose penalties, DECREES: 1a Arta-culo ° â €"is left without effect the law of December 29, 1944 , into allegations by Defraudacia³n of tax revenues, until it is reviewed and amended by the legislative branch.
Arta-culo 2a ° â €"pensions and fiscal taxes, whose perception and revision corresponds to the fundraising offices, the permanent Fiscal Commission and other agencies expressly defined by the law of 3 May 1928 and complementary provisions that created new impositions, will be object of controller and revision by agencies and officials covered by such laws and regulations without more Remuneracia³n than the corresponding charge.!"
3a ° - â € Arta-culo "individuals who report less than the legally established and fiscal fraud tax payments, in particular is benefit n with a fine of up to 30% on the sum of the disappointed, which is applied regardless of the sum that must return to the public Treasury.!" The complainants whose complaints are declared improbadas in both instances, will be n condemned to pay costs to the respondent.
Arta-culo 4Â ° â €"(Se entiende por defraudaciÃ³n: a) the fraudulent Ocultacia³n of assets with the purpose of ripped to the Treasury in the perception of enforceable obligations;" (b) false declaration of income with the same purpose; (c) any other fraudulent act that directly or indirectly tends to evade or reduce the gravel volumes prosecutors. Not be considered exist the intention to defraud, in cases of accounting errors or those that controversy lies about the meaning of the contested laws or accounting Apreciacia³n to the effects of charge and payment of tax. In these cases and when the defendant was convicted, will pay to the Treasury only the adds proper, plus interest and surcharges.!
Arta-culo 5Â ° â €"the balance sheets, statements of income or supplementary global tax and any other tax declaration approved by the Fiscal Commission permanent may n be reviewed again, but those on which order had issued resolutions ordered, may not n be matter of new notes of the same concept fee.!"
Arta-culo 6a ° â €"the resolutions of the permanent Fiscal Commission open Apelacia³n an ordinary appeal with the Ministry of finance, prior deposit of 20% of the sum whose payment had been sentenced. Against the view that say the Ministry may appeal of nullity to the Supreme Court for infraction of law expressly and strict.
7a ° â € Arta-culo "-the revision referred to in the Arta-culos ° 2a and 5a only °, may n be made within the same period fixed by the Arta-culo 452 of the organic law nica of customs administration, computable from the date that the Declaration of income taxes overall follow-up to the permanent Fiscal Commission and since the presentation of balance sheets or other documents required by law for the purposes of the application of these taxes was made."
8a ° - â € Arta-culo "in allegations legally notified under the force of the law of December 29, 1944, is open a término of test in the instance in which is the subject and is friendship n the Tra further limits apply moving the provisions of the present Decree.!!!!" For these cases and exceptionally fine referred to in this Decree ° 3a Arta-culo benefit the complainant even if it were official public.! Also © n may n immediately cancel these notes of cargo with only the payment of ten percent (10%) of the fine in favour of the complainant, always that ã © ste last shall agree.!
The implementation and enforcement of this Decree to the Mister is responsible for Member of the Governing Board responsible for the firm's finance and Estada-feature.
Given in the Palace of Government of the city of La Paz, to the 18 day-as of the month of October 1946 years.
(Fdo). TOMAS monk Gutierrez.a€ ' (Fdo). " Luis Gozalvez Indaburo.a€ ' (Fdo). " A Solares.a€ "(Fdo)." C. Muñoz R.a€ "(Fdo)." Ed. Saenz.a€ ' (Fdo). " Saavedra S.a€ "(Fdo)." J CÃ © sar Canelas.a€ ' (Fdo). " Manuel Ela - as.a€ ' (Fdo). " R Bilbao the Vieja.a€ ' (Fdo). " A bedroom.
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