November 17, 1947 law
CHICHA TAX.â€ " Rises to Bs. 1. â€ " the one created by Law of November 8, 1945.
ENRIQUE HERTZOG G.
CONSTITUTIONAL PRESIDENT OF THE REPAsBLICA
For how much, the Honorable National Congress has sanctioned the following Law:
THE H. NATIONAL CONGRESS,
ArtA-ass. â€ " From the lo. From January 1948, the "Tax on the Chicha", referred to in the Law of 8 November 1945, rises to Bs. 1.a € " per bottle of 0.66 liters, including in this tax the univrsitary surcharge. This tax is unique and excludes any other imposition, patent or gabela of A-ndole fical, departmental or municipal and cancels any other liens that to date could exist under any concept or denomination. Your payment is mandatory for every industrial or chicha manufacturer, without any foundation that can motivate your exoneration, not even temporary.
AMOUNT AND DISTRIBUTION OF TAX
2o.â€ "The performance of the unique tax of Bs. 1.a €" (a Bolivian) on bottle of chicha will be distributed as follows:
a) Twenty-five percent (25%) of the total and thirty-two percent (32%) of the quota corresponding to the Province of the Cercado, for the attention of the service of interest and amortisation of The legal authorities authorized by Law of 5 January 1945, destined for the Public Works of Cochabamba, whose guarantee-a constitutes this tax, a-as of new initiatives that were legally authorized, or for their direct investment in the public works that should be carried out with these initiatives.
b) Eight percent (8%) for the construction of the FA©lix Capriles Estadium in Cochabamba, and conclude this work for the construction of sports fields in the city and the provinces.
c) Two and a half percent (2.5%) for departmental administration expenses.
d) Thirty-two percent (32%) for the execution of public works of the provinces, in charge of the respective municipalities, in the share "e) Twenty percent (20 percent) for the University of Cochabamba.
f) One and a half percent (1.5 percent) for the National HA-Peak Club of Cochabamba, in order to increase and stimulate the raising of horse cattle.
g) Two percent (2%) for the Municipality of The city of Cochabamba.
h) Three percent (3%) for the arborization and arrangement of the historica Coronilla de San
SebastiÃ n y, after, for other memorials of the Department.
i) Three percent (3%) for the forestings of the University of San Simón.
j) Three percent (3%) for the organization and support of a departmental seed farm in the La Tamborada fiscal property in order to promote the intensification of agriculture throughout the Department, especially the crops of wheat, potatoes, maA-z, barley, legumes, vegetables and pastures.
ArtA-culo 3o.â€ " For the purposes of collection and perception of the tax on bottle of chicha elaborated, the Department of Cochabamba divided into the following districts: Capital and Cercing, Quillacollo, Sipesipe, Cliza, Punata, Villa Rivero, Sacaba, Colomi, Tarata, Anzaldo, Totora, Pocona, Pojo, Arani, Tiraque, Independencia, Morochata, Aikile, Pasorapa, Capinota, SantivÃ ¡ A ± ez, Mizque, Villa Viscarra, Tapacará, Arque and Tacopaya, owing, in theCentral Bank of Boliviabe authorized
the Central Bank of Bolivia,allow a reduction in the guarantee and resources for the service of amortisation. and interests of the authorized undertaking for the Public Works of the Department of Cochabamba, listed in point (a) of the second article of this law, in order to adjust the distribution established by the present to the contractual relations of that Bank with the Administration of the Departmental Treasury Cochabamba.
ArtA-ass 5o. â€ " Given its own modality, the tendering of the tax on chicha processing in the Department of Cochabamba will be subject to the following formalities:
a) The Board of Alcoins Departmental, organized with the staff that specifies the law, will meet again on November 10 of each year, in order to take knowledge of the reports to be presented by the Treasury Administrator and the Department Comptroller, on the state of the payments of the bidders and the development of the perception of the tax in the ongoing management;
b) With the result of Such reports, the Board of Alcoins will be extended the date of the bid, taking as a basis for the call to proposals the sum that the year before or before would have been paid for each of the districts. The date set for the bid, shall not be later than 10 December of each year.
c) For the purpose of enabling the tax to be tendered as bidders or contestants, the persons concerned shall be obliged to submit, by means of request, to the ContralorA-to Departmental, and improrably up to it. December of each year, their respective mortgage bonds in perfect order, accompanied by the first thirty-three main domain-titles, free of all other obligations, as well as the allodial and cadastral certificates to the dA-a. It may also be presented as a guarantee to this end, within the same time as it may be extended, in cash, tax, bank or industrial securities, in which case and under the responsibility of the members of the Board of Directors In addition, the security margin needed to support the guarantee-a, according to the commercial price of these values;
d) The Comptroller-to-Departmental, with a report of its respective legal section, will be qualified. To the knowledge of the Board of Alcoins the circumstantial detail of the bonds offered, the Board of Alcoins must approve or reject such bonds:
e) No proposals or bonds offered by persons responsible for debt to the Fisco, with a statement of office executed or having a decree of charge, shall be considered.
f) The persons interested in the bid shall be accompanied by a legalised copy of the approval of his bail, given by the Board of Alcoins, a requirement without which he may not be able to be considered no proposal;
g) Proposals in closed specifications shall be considered by the Board of Alcoins on the date fixed by it, together with the certificate referred to in the previous paragraph and the emcce at the Treasury, at the order of the Prefect of the Department, of five percent (5%) on the total sum of their offer, and the respective identity card. The lack of any of these requirements will invalidate the proposer's participation in the bid.
h) After opening the proposals and determined by the same Board of Alcoins, which will meet the best conditions, it will proceed to resume the arbitration to open bidding on the basis of the proposal or proposals that have been rated as the most favorable. In no case will the Board of Alcoins be able to consider proposals that contemplate as a form of payment for expired quarters, owing to them to stipulate cash payments or as a maximum concession for expired monthly payments;
i) Once accepted the proposals in open bid, and in order to accelerate the legal formalization of the bonds, the Comptroller-to-Departmental will approve and protocolizar-all the original documents in the office of his office, must raise to the Comptroller-General of the It is only a testimony of the scriptures granted and recorded. This limit must be concluded within the term of 15 days after the acceptance of the proposals;
j) The value of the bonds offered either in real estate or transferable securities is fixed at 25% (25%). of the total amount of the bid.
k) In the event that the goods offered on bail are not owned by the proposer, the Board of Alcoins and the Comptroller-a shall require the written agreement of the owner, with the conditions of the writing of the mortgage constitution;
1) The dealers of the tax collection, will not be able to start the collection of the tax, without before having signed the deed of adjudication, having registered it in Royal Rights and having obtained the respective challenge of the Prefecture of the Department. The failure to comply with this requirement will make the offenders liable for civil and criminal liability.
Article 6o.â€ " The tenderers who have obtained the award to cover the amount by means of payments due, are required to carry out their deposits up to the 10th of the month at the end of the month, owing, otherwise, to the payment of the interest of 12 percent (12%) per year to the Treasury over any amount overdue and for all the time of the delay. This penalty does not prejudice the initiation of the coactive trial, for which the personal quote of the obligor with the relevant Note and Statement of Charge will not be necessary, being sufficient to be done by cartel or ceding on the board of the Note-a to Finance, once the forced payment deadlines will be before knowledge
RULES FOR TAX COLLECTION
Article 7o.â€ " The unit of measure for the application of the tax on chicha processing, will be the bottle with a capacity of 0.66 liters. In order to facilitate the perception of the collection, the containers and other utensils used in the manufacture of the chicha, must be measured and sealed by the tenderers and the political authority of the place, by means of marks or stamps attached and in the quantity of the bottles it contains. The number of bottles recorded on the seal, with five per cent (5%) deduction for the erases or sediment, shall serve the purpose of the
amount of chicha elaborated with tax related.
ArtA-culo 8oâ€ " For the production of chicha, the prior payment of the tax is indispensable, and the taxpayer must require the tenderer to receive it numbered and Departmental Treasury, which consists of the name, address, district, quantity of bottles, tax, date and signature, in printed forms that will issue the Treasury and will be uniform for the entire Department.
9o.â€ " All manufacturing that is not authorized with the advance payment of the The tax will be paid twice as much. Likewise, fraud, concealment, false declaration on the part of the industrialists, or the non-use of sealed vessels and measures, will also give place to the application of the previous penalty.
Article 10.â€ " It is forbidden to The invention relates to a use of foreign origin, leja-a, lime, fruit scara, for the production of chicha. The offices of Salubridad e Hygiene, as the Municipal Mayors, will control the elaboration, being the last authorized to apply fines of B. 1,000â€ "to Bs. 5.000.â€" in cases of infractions.
Article 11.â€ "The tenderers who will unduly charge the tax, will be fined with the triple of the illegally perceived.
Article 12.â€" The performance of the fines referred to by the Articles 9o., 10o. and 11o. is intended for the acquisition of school furniture owing to their amount shall deposit in special account of the respective Municipal Treasures.
Article 13.â€ " The tenderers or officials concerned shall not be hindered, the entry free in the chicha or houses in which it is produced, in any case, this drink, as long as they request it from the owner, for the purpose of checking the compliance of this law.
Article 14.â€ " In each Capital of the Province, in charge of the Subprefect and the municipal sections in charge The Mayor or Corregidor will open annually in compulsory form, a list of industrial chicha, both urban and field radio, with the following specifications:
a) Number of order.
b) Name of the
d) Number of containers (cAs Ntaros), employees for working and their equivalent in elaborate bottles.
e) Tax to be paid in accordance with law, and
Article 15.â€ " Any divergence between the taxpayer and the tenderer on the taxable amount will be substantially substantiated within 48 hours before the Corregidor or the Subprefect, with recourse to Appeal to the Prefecture of the Department of Cochabamba. The delay in the resolution of these matters, by the principal or cantonal administrative authorities, will make them liable for the penalties corresponding to delays of justice.
Article 16.â€ " collection of the tax on the annual bill and shall be taken into account. January until 31 December of each year.
ArtA-ass 17.â€ " The tax created by this law, only subsisting, is declared to be exclusively departmental, running on behalf of the Treasury of Cochabamba its distribution and distribution as set out in the article 2o.
ArtA-culo 18.â€ "The Board of Alcoins will not be able to depart from the provisions contained in this law, and may be interested in appealing its compliance with the Ministry of Finance.
Article 19.â€" all laws and provisions contrary to this law.
Communal-be to the Executive Branch for the purposes of consent.
Session of the H. National Congress.
La Paz, November 6, 1947.
M. Urriolagoitia. â€ " A. LandA-var Ribera.â€ "M. Mogro Moreno, Senator Secretario.â€" N. GarcA-a ChA, Senator Secretario.â€ " P. MontaA ± o, Diputado Secretario.â€ " A. Camacho P., Deputy Secretary.
BY TANTO: I enact it so that it has and will comply with the Law of the Republic.
Government Palace, in the city of La Paz, at the seventeenth day of the month of November of a thousand nine hundred and forty seven years.
E. HERTZOG G. â€ " C. Guachalla.