Read the untranslated law here: http://www.gacetaoficialdebolivia.gob.bo/index.php/normas/verGratis_gob2/49497
ON November 17, 1947 Act tax to the Chicha.a€ "rises to Bs. 1." â €"the one created by law on November 8, 1945.
ENRIQUE HERTZOG G. Constitutional President of the Repašblica since, the Honorable National Congress has sanctioned the following law: the H. Congress national, DECREES: Arta-culo thing. â €"starting from the what." in January 1948, the "tax to la Chicha", which makes reference the law of 8 November 1945, rises to Bs. 1.a€ "bottle of 0.66 liters, include © ndos in this imposed the surcharge Instutute." This tax is ã º nico and excludes all other imposing, patent or A-advising gabela fical, departmental or municipal and cancels any other encumbrances which might exist under any concept or name. Your payment is compulsory for all industrial or chicha manufacturer, without any basis be the reason for their exclusion, not even temporarily.
Chapter I amount and distribution of tax Arta-culo 2o.a€ "performance of nico of Bs. tax 1.a€"(un boliviano) on bottle of chicha Sera (distributed in the following way: to) twenty-five per cent (25%) of the total and the thirty-two percent (32%) of the fee corresponding to the province of fencing, for the attention of the service of interest and repayment of the Empra © stitos authorized by law on January 5, 1945! , bound works public of Cochabamba, whose warranty-a is this tax, well - as new Empra © stitos that were legally authorized, or for its direct investment in works public that should be done with these Empra © stitos.
(b) eight percent (8%) for the construction of Estadium FA © lix Capriles in Cochabamba, and Conclua - gives this work for the construction of sports fields in the city and the provinces.
((((c) two and a half percent (2.5%) for costs of Administration departmental. d) thirty-two percent (32%) for the execution of works public of provinces, in charge of the respective municipalities, share part that each municipality on the performance of their district. e) twenty percent (20%) for the University of Cochabamba. f) one and a half per cent (1.5%) for the Club hero-pico Nacional de Cochabamba in order to increase and encourage the breeding of horses.
((g) two percent (2%) for the municipality of the city of Cochabamba. h) three percent (3%) for the Arborizacia³n and arrangement of the historic Crown of San Sebastià ¡(n y, despuÃ©s, para otros monumentos conmemorativos deel Departamento. i) three percent (3%) for the costs of Forestacia³n of the Universidad de San Simón. j) three percent (3%) for the Organization and maintenance of a departmental breeding seeds in the property tax the Tamborada with object! promote Pra practically the Intensificacia³n of agriculture throughout the Department, especially crops of wheat, potatoes, Maa-z, barley, legumes, vegetables and grasses.
Arta-culo 3o.a€ "for the purposes of Recaudación and perception of the elaborate chicha, the Department of Cochabamba bottle tax is divided in the following districts: Capital and fencing, Quillacollo, Sipesipe, Cliza, Punata, Villa Rivero, Sacaba, Colomi, Tarata, Anzaldo, Totora, Pocona, Pojo, Arani, Tiraque, independence, Morochata, Aiquile, Pasorapa, Capinota, Santiva Núñez, Mizque, Villa Viscarra, Tapacara-, Arque and Tacopaya, Dante, hereinafter!" become district all municipal section, which was created by law.
Arta-culo 4o.a of the Arta-culo € second of this law, in order to adjust the distribution established hereby to the contractual relations of the Bank with the administration of the departmental Treasury of Cochabamba. "
Chapter II bid for tax Arta-culo 5o. â €"given its own mode, the licitation of the tax on manufacture of chicha in the Department of Cochabamba is Sujetara (the following formalities: to) the Board of departmental auctions, organized with staff that specifies the law, is meet Ma later on November 10 of each year, in order to take conociminto of the reports which show the Treasury administrator and the departmental Comptroller!!" on the status of payments of the tenderers and the development of the perception of the tax in the ongoing management;
(b) with the result of such reports, the Board of auctions Sea±alara the date of the licitation, taking as a basis for the call for proposals the sum that the previous year was paid for each of the districts. Date brought for the licitation, may not be later than 10 December of each year;
(c) to the effect of enabling as bidders or contestants to the licitation of the tax, the interested parties required to submit, upon request to the Comptroller-departmental, and improrrogablemente up to the thing.! in December of each year, their respective mortgage bonds in perfect order, the titles treintenarios primordial domain of Acompa±adas, free of any other obligation, so - as allodial and cadastral certificates to give-a. Also © n may n arise as a warranty for this purpose, within equal non-extendable term deposits in cash, titles securities tax, banking or industrial, case in which and under the responsibility of the members of the Board of auctions, is Calificara previously the margin of safety needed to support the warranty-a, in accordance with the commercial quotation of such values;!!
(d) the Comptroller-a departmental report of their respective legal section, Elevara (to knowledge of the Board of auctions offered bail circumstantial detail, Dante auctions Board approve or reject such bonds: e) are not considered proposals either bonds offered by people making payments to the Treasury, with final charge specifications or having Acusacia³n Decree, nor even that were presented by third parties;!
(f) those interested in the licitation must n accompany his proposal a copy of legalized the resolution approving of his bail, given by the Board of auctions, requirement without which not can be considered any proposal;!
(g) proposals on closed specifications will be n considered by the Board of auctions on the date fixed by itself, together with the certificate referred to in the preceding paragraph and of the empoce in the Treasury, order of the prefect of the Department, of the five per cent (5%) on the total amount of your offer, and the respective identity card.! The lack of any of these requirements Invalidara the involvement of the proponent in the licitation.
(h) after of opened proposals and determined by the same Board of auctions, which gather the best conditions, is will proceed to finish off the dock to bid on the basis of the proposal or proposals which have been classified as the more favorable. In any case the Board of auctions you can consider proposals covering as payment for quarters expired, they must stipulate payments in cash or as granting maximum for overdue payments;
(i) once accepted the proposals in open bidding, and in order to accelerate the legal Formalizacia³n of the bonds, the Comptroller-to approve departmental and Protocolizara all the original documents in the office of his office, and must rise to the Comptroller - General of the RepÃ ° to only a testimony of the Scriptures for granted and registered.! This Tra mite be Conclua-do in the non-extendable term of fifteen days-as after accepted proposals;!
((j) the value of the offered bonds is fixed either in real estate or securities, in the twenty-five percent (25%) of the total amount of the licitation. k) where goods offered on bail were not owned by the applicant, the Board of auctions and the Comptroller - to require n written compliance of the owner, with the conditions of the deed of Constitution of mortgage;
1) dealers of the collection of the tax, cannot be n start la Recaudación de ã © ste, without having signed the deed of Adjudicacia³n, having registered rights in rem and have obtained the respective of the Prefecture of the Department recudimiento. Failure to comply with this rule, civil and criminal liability to violators subject. will
Arta-culo 6o.a€ "tenderers who have obtained the Adjudicacia³n to cover the amount by monthly payments overdue, this required to make their deposits to the dÃ-10 immediate expiry month, Dante, case not be reattached to pay to the Treasury the interest rates of 12 percent (12%) per year on any overdue amount and for the entire time of the delay.!" This penalty does not affect the initiation of coercive judgement, case for which will not be necessary the personal Citacia³n of the obligor with the note and specification of charge relevant, it's enough to make it is by poster or Cedula³n on the Board of the Treasury notice-a, once that payment deadlines forced will be n of his foreknowledge chapter III standards for the collection of the tax!
Arta-culo 7o.a€ "the unit of measure for the application of the tax on manufacture of chicha, will bottle with a capacity of 0.66 litre.!" To facilitate the perception of the collection, containers and other utensils used in the production of chicha, should n be measured and sealed by the tenderers and the Pola-tica authority of the place, by brands or labels attached and in which State is the amount of bottles containing.! The number of bottles recorded on the label, with deduction of five per cent (5%) by the dregs or sediments, serve for the support of the amount of chicha made with relation to the tax.
Arta-culo €8oa "for the production of chicha, is essential to the advance payment of the tax, and must the taxpayer demand to bidder grant you receipt numbered and sealed by the Treasury Department, indicating the name, address, district, number of bottles, tax, date and signature, in printed forms that will this treasure and it will be n uniform Department-wide.!"
Arta-culo 9o.a€ "all manufacturing that not you authorized with the advance payment of the tax, will be punished with double the assessment." Likewise, fraud, the Ocultacia³n, false declaration on the part of the industrial, or the non-employment of vessels sealed and measured, Dara place also to the application of the previous penalty.
Arta-culo 10.a€ "prohibited the use of Aza ° car of foreign origin, Leja-a, cal, Ca mask from fruits, for the elaboration of chicha. Offices of sanitation and hygiene, handle - as the municipal Alcalda-as, Controlara n the elaboration, while these latest authorized to apply fines of B. 1. €000a "BS 5,000. â €" in cases of infraction.!
Arta-culo 11.a€ "tenderers who unduly bestir the tax, will be fined n with the perceived illegally three times."
Arta-culo 12.a€ "performance of fines to relate the Arta-culos 9th, 10th and 11 is intended for the purchase of school furniture and the amount paid in special account of respective municipal treasuries.
Arta-culo 13.a€ "not be Obstaculizara to tenderers or respective officials, free entry into the Fa bricas de chicha or houses that develop, Aa ° n eventually, this drink and since Aqua © llos request it to the owner, for the only effect of verifying compliance with this law."
Arta-culo 14.a€ "in each Capital of province, in charge of the sub-prefect and municipal sections in charge of the mayor or magistrate, is open (annually in mandatory form, a Padra³n of industrial of chicha, both the urban radio and the countryside, with the following specifications: a) number of order.!"
(b) the name of the taxpayer.
(d) number of containers (Ca ntaros), used for the manufacture and its equivalent in bottles made.
and) tax to be paid in accordance with law, and f) observations.
Arta-culo 15.a€ "any divergence between the taxpayer and the bidder on the taxable amount, will be summarily substantiated within the period of 48 hours before the magistrate or the subprefecture, with resource Apelacia³n to the Prefecture of the Department of Cochabamba. The delay in the resolution of these issues, by the administrative authorities main or cantonal, the subject. Hara of penalties corresponding to Retardacia³n of Justice
Arta-culo 16th€ "the Adjudicacia³n of the collection of the tax to the chicha is annual and is computed from the it.!!" January to December 31 of each year. Arta-culo 17.a€ "tax created by this law, ã º nico subsisting, pleads for face character exclusively departmental, running on behalf of the treasure of Cochabamba its Rcaudacia³n and distribution as he is established in the Arta-culo grades 2-Arta-culo 18th€"La Board of auctions not may depart from the provisions contained in this law! " allowing stakeholders appeal its compliance with the Ministry of finance.
Arta-culo 19th€ "are hereby repealed all laws and provisions contrary to this law.
Commune-contact to the Executive for constitutional purposes.
Session of the H. Congress Hall.
Peace, November 6, 1947.
M. Urriolagoitia. â €"A. Landa-var Ribera.a€" M. Mogro Moreno, Senator Secretario.a€ "N. Garca-a Cha time, Senator Secretario.a€"P! " MontaÃ±o, Deputy Secretario.a€ "A. Camacho P., 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 seventeen day-as of the month of November one thousand nine hundred forty-seven years.
E. HERTZOG G â €"C. Guachalla."
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