Law 144

Original Language Title: Ley 144

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NA NO 144.



For How Much: The Honorable National Congress has sanctioned the following Law:




ArtA-ass In order to give appropriate premises to all the schools and schools of the Republic of the Republic, an entity called "National Committee of School Buildings", constituted by the following, is established at the headquarters of the National Government. Officials who will provide their services ad-honorem:

1.a€ " Education that will preside over the said Comité.

2.†"The Director General of Education,

3.â€" The Director General of Architecture, Ministry of Public Works.

4.†" The School Engineer of the Ministry of Education.

5.a€ "A Delegate of the National Confederation of Teachers.

6.a€" A Representative of the Comptroller-A.

ArtA-ass 2A ° For the direction and supervision of the works and the administration of the funds corresponding to the school buildings in the departments and municipal districts in the provinces, will be organized. Compounds:

a) In the capitals of the Department: of the Prefect, Head of the School District, Departmental Director of Public Works, Municipal Mayor, a Delegate of the Confederation of Teachers and a Representative of the Comptroller-A;

b) In the capitals of provinces and municipal sections: the Mayor, the Deputy prefect, Director of Schools and two notable neighbors.

ArtA-ass 3A °â€ " The School Building Commitments previously indicated will have the following attributions:

a) Study and formulate a school building plan that will be approved by the Government in Council Ministers;

b) Manage and invest your resources and those that will be given to you by the State in the National Budget;

c) Factioning the annual revenue and expenditure budget for your approval by the Executive Branch;

d) Collapse we are with the mortgage bond of the existing tax buildings or with the garantA-a of the budget resources for rentals;

e) Accept legacies and donations;

f) Designate the indispensable architects and employees;

g) Perform other tasks to be performed by the Internal Rules approved by the Executive Power.


ArtA-arse 4A °.†" Resources for school buildings and repairs will constitute the following taxes.

Global Tax Supplementary on shares to the bearer and on the Compañas ± A-as "Holding".

ArtA-ass 5A °â€ " The Complementary Global Tax created by law of May 3, 1928 with the amendments established by law of 4 July 1938 and Supreme Decree of 7 October 1941, will be charged at origin on the income that is perceived by the bearer and nominative in favor of natural persons resident abroad. To this end, the entity or other entity of organizations that pay dividends on this class of actions will act as a challenge agent, according to the maximum scale of the complementary global tax. The taxpayers may subsequently make the claims to the Permanent Fiscal Commission, displaying feisty documents for the return of any excess amounts paid.

ArtA-ass 6A °â€ " In the case of dividends, (a) participation, income or other concepts, logos, coming from Bolivian sources and paid to legal persons with domicile abroad, the maximum rate of the complementary global tax will also be retained at source when Bank or financial holding company.

ArtA-arse 7A °â€ "In cases where the legal person domiciled abroad proves to the Ministry of Finance through the Permanent Fiscal Commission, not to be a Compares ± a" holding ", bank or financial, but a company whose activities abroad are similar to those developed in Bolivia will be free of the complementary global tax. This class of companies shall be required to register with an official appointed by the Government, the name of each of its shareholders.

If these are legal persons, or if they are people of the country, they are Bolivian citizens, they will be held back to the maximum rate of the complementary global tax instead of the 25% tax referred to in this article.

ArtA-culo 8A °â€ " For a person to be considered a resident in Bolivia for tax purposes should have in the paA-s, a legal proxy with the power to accept all kinds of notifications including with notes and documents charge related to the collection of all kinds of taxes.


ArtA-ass 9A °â€ " From 1949 onwards will be considered as the most commercial and industrial gains in manufacturing Up to 25% of net profits per year in relation to capital paid by the person or company exercising any business.

Utilities that pass from the 25% will be eligible for the 5% reduction on each unit of 10% of extraordinary earnings, up to the maximum limit of 40% on The profits.

Article 10A ° †" The perception of this tax will be the subject of regulation by the Executive to defend the Fiscus from fraud resulting from fraudulent accounts or other intentional arbitrations.

ArtA-ass 11A ° †" No net profits will be deemed to be (i) notice that the capital paid is distributed as dividends between the shareholders or serves to increase the capital or reserves of the contributing company or company.

Article 12A ° †" Tax will also be served for the purposes of this law.


ArtA-cull 13A ° †" With the same fate of repairs and school buildings the following resources and taxes are created:

(a) 50% of the tax revenues left behind since the management of 1945;

b) 25% surcharge on indirect and legacy inheritance taxes;

c) Ordinary tax on direct and indirect inheritances, for the lapse of five years, owing this product to be used in districts where they are the property of the deceased, except for the laws of the deceased's support;

d) The ½% charged by the Central Bank for the import and exchange permits of cheques granted to merchants and industrialists, in transactions relating to their own foreign currency or foreign currency availabilities of the free market;

e) The surcharge of 0.50 Bs. by postage of simple letter and of Bs. 1.a € " by postal package or registered letter to the internal service of the paA-s.


Article 14A ° â€" In order to finance sufficient resources to initiate the government plan of school buildings, the Executive Branch is authorized to place Central Bank of Bolivia

as a fiscal trustee, will issueguarantee that the Bolivian Central Bank, as a fiscal trustee, will issue

tax. bonds to be called "Pro-School Buildings", recognizing the A maximum of 5% and the rate of amortisation of the 10% maximum annual amount.

Article 16A ° †" To make the operation of the undertaking effective, all the archers of foreign currency, at official or preferential rates, are obliged to sums greater than $500 dollars to compare "Bonds Pro-School Buildings", for the value of Bs 300,†"for each quota of $100 dollars,

ArtA-ass 17 ° â€" These bonds will be deposited in the banks sellers of currencies for all the duration of the term granted for legal disclaimers. The titles shall be transferable to other persons who require it for the same purposes of application and offloading of foreign exchange or money.

Article 18A 'â€' The Central Bank shall cancel the amount representing such bonds, at its sole presentation if the disclaimer of the currency concession is approved, by virtue of its use or correct application.


ArtA-cull 19 ° †"The distribution of the funds" Pro-Edifications ", will be fed the student population density of each location and lack of sufficient plant for the teaching.

ArtA-culo 20A ° †" The tax collection offices are charged with charging the responsibility of their heads for the taxes and taxes provided by this law, obliging them to deposit them in an account of the Central Bank that will be opened. with the rubric of "Funds for School Buildings".

ArtA-culo 21At ° †" The laws and other provisions contrary to this law are repealed.

ArtA-ass 22At ° .†" The Executive Branch will regulate this Law.

Communicate to the Executive Branch for constitutional purposes.

Session of the H. National Congress.

La Paz, December 20, 1949.

(Fdo.) Waldo Belmonte Pool.†"(Fdo.) Luis Ponce Lozada.â €" (Fdo.) C. LAólpez Arce, Senator Secretario.†"(Fdo.) P. Saucedo Barbery, Senator Secretario.â€" (Fdo.) G. Álvarez S., Diputado Secretario.†" (Fdo.) J. Crespo, Deputy Secretary.

BY TANTO: I enact it so that it has and will comply as Law of the Republic.

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

(Fdo.) MAMERTO URRIOLAGOITIA.â€" (Fdo.) A. Valdéz.†" (Fdo.) R. Parada

Súa ¡ rez.