Taxes. - Establish A Scale On Alcohols And Spirits.

Original Language Title: IMPUESTOS.— ESTABLÉCESE UNA ESCALA SOBRE ALCOHOLES Y AGUARDIENTES.

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LAW

IMOS.†" Set a scale on alcohols and spirits.

ENRIQUE PEA ' ARANDA C.

CONSTITUTIONAL PRESIDENT OF THE REPASBLICA.

As soon as the H. National Congress has sanctioned the following law:

THE NATIONAL CONGRESS,

DECCRETA:

ArtA-ass 1A ° .†" Set the next scale of imposición on alcohols and Spirits:

ALCOHOLS

Elaborated with national raw material (cereals and tubers) Bs. 4 the liter.

Elaborated with national raw material (coffee and molasses) Bs. 3.60 the liter.

Elaborated with matter national premium (fruits) Bs. 3.50 the litre.

DENATURED ALCOHOL

Elaborated in the paA-s, according to the percentage set by the article 8A °, free.

The imported foreigners, lA-quids or only Bs. 0.60 kilo or liter.

SPIRITS

Elaborated from fall to 45A ° Gay Lussac Bs. 1.20 litre.

Same as passing from 45A ° Gay Lussac Bs. 2 liter.

Elaborate grapes, wine, grape residue and fruit distillates that do not pass from 56A ° Gay Lussac Bs. 0.50 liter.

Same, that they pass from 56A ° to 60A ° Gay Lussac Bs. 1.50 litre.

Those that are not made from sugar, grape, wine, grape residue up to 60A ° Bs. 3 litre.

SPIRITS SPIRITS

Those containing less than 45A ° Gay Lussac Bs. 2 the litre.

S from 45A ° up to 6A ° Gay Lussac Bs. 3 the litre.

Those containing more than 60A ° Gay Lussac Bs. 5 the l.

ArtA-ass 2A °.†" Spirits are understood to be the drinks of special marks, distilled or made from alcohol or spirits, such as Fernet, Vermouth, AnA-s, Whisky, CoA ± ac, Cremas, etc.

Salubridad will be in charge of a special department the verification and approval of the number and the methods of working of spirit spirits, alcohols and spirits.

ArtA-ass 3A °.†" The measurement of the alcoholic grade of the products of national production, will be made with the alcoholA-meter of Gay Lussac.

ArtA-ass 4A °.†" For tax purposes, it is considered to be spirits, all distilled beverages that do not contain more than 60A ° of alcohol, measured in the aforementioned alcoholA-meter, at the temperature of 15A ° centigrade. Any distilled beverage containing higher alkallic grade than that quoted, at the same temperature, shall be considered as alcohol.

ArtA-cull 5a °.â€" Establishment, with compulsory use of the product meters for the production of Any factory of alcohols or spirits. The General Internal Revenue Directorate will determine the production capacity of the product from which it will govern.

Article 6A.†" The operation of distillation establishments in the premises occupied by beer, fizzy waters and other areas where the use of cares, chancacas, molasses and other raw materials are used is prohibited.

ArtA-ass 7A °.†" The distillation of alcohols and spirits in establishments that do not comply with the requirements laid down in the previous articles, shall be deemed to be illegal, subject to the comiso of the and the application of a fine of five thousand to ten thousand Bolivians.

ArtA-ass 8A °.†" All alcohol bricas, except those established in the Beni and Pando, must be denatured, obligatorily, a certain percentage of the total of their production, as mA-nimun, without alteration of the degree (a) the purpose of this Regulation is to ensure that, in accordance with the provisions of this Regulation, it is necessary to ensure that, in accordance with Article 1 (1) of Regulation (e), (c) and (c) of the Treaty, it is necessary to ensure that the paA-s. This percentage will be determined by the Ministry of Economic and Social Affairs.

The failure to comply with the obligation set forth in this article will be punishable by the fine of three thousand to ten thousand Bolivians, as far as the infringer is concerned, and with the immediate dismissal of the official whose absence Surveillance is due to the infraction.

The revival of the denatured alcohol, whether of national production or of foreign origin, will be sanctioned with the fine of five thousand Bolivians, for each time, and imprisonment of one month to a year.

ArtA-ass 9A °.†" The containers for alcohol will be of the following capacities: of one, two, four, eight, sixteen, twenty and twenty-two litres, leaving absolutely prohibited the use of containers of capacity other than the indicated. Also, prohA-kiss the use of used containers. The cases of infractions will be sanctioned with the product's comiso and the application of a fine at the rate of Bs. 20 per liter of alcohol that is traded in cans that would have been previously used or of different capacity.

ArtA-ass 10A °.†" In each can of alcohol or any other packaging in which the product is put in circulation, a control label of the tax will be adhered to, with the following indications: number of order, series corresponding to the establishment, specific quantity of alcohol content, its degree of rye, matter This is the first time for the production of the product, the date of departure of the factory, the number of the guide, if it was transferred to another location, signature and stamp of the Internal Revenue Administration. The tax label will be placed on the packaging in such a way that it is necessarily destroyed when the content is used, under penalty of comiso and fine of one thousand Bolivians for each offence.

ArtA-culo 11A °.†" The lack of destruction of the tax label or the new use of the same label, will be punished with a fine of one thousand to five thousand Bolivians, for each time.

ArtA-ass 12A °.†" The intervention of alcohols and spirits of foreign origin is prohibited, except for the denatured alcohol for medicinal, industrial or domestic uses and for the liquor of special marks and Non-tóxica, packaged in bottles, whose import may be made according to the provisions in force.

ArtA-cull 13A °.†" Resellers will not be able to alter the alcoholic grade or the quality of the product, under penalty of " I eat and fine one hundred thousand Bolivians for every offence that will be duplicate in case of recidivism.

ArtA-culo 14A °.†" The Internal Revenue offices, without prejudice to the municipal powers; will monitor the quality of the alcohols and spirits in general, with the ability to order the

ArtA-cull 15A °.†" The smuggling of foreign spirits and spirits will be punished with the product's comiso, the kidnapping of the vehicles and vehicles in which the transport, a fine of 1,000 to ten thousand Bolivians and a month of imprisonment of a year, of agreement to the gravity of the event.

ArtA-ass 16A °.†" The clandestine production of bricas that do not function under the control of the Internal Revenue Offices, will be penalized with the comiso of the product, of the raw materials, Installations and equipment used in the manufacture and with a fine of five to ten thousand Bolivians.

ArtA-ass 17A °.†" The sale, circulation, possession or transport of alcohols and spirits that have not paid the total of the Taxes in force, will be penalized with the comiso and a fine of 1,000 to five thousand Bolivians.

ArtA-culo 18A °.†" The surcharges of the tax rates, established by this Law will enter into force from the date of their promulgation and comprise the potable alcohols, spirits and spirits already produced, that

Article 19A °

" For the payment of the refund of the tax, until the amount of the new tax is completed, in respect of the Spirits, spirits and spirits, which are to be found in the A time limit of 30 days is given, in the power of trade or in transit, from the date of the promulgation of this law. After that, it will be in a comiso, applying, in addition, a fine equivalent to the cost of the defrauded value.

ArtA-ass 20A °.†" The raising of the sales prices of the potable alcohols, spirits and drinks spirit, they will not be greater than the value of the surcharges set by this law.

ArtA-ass 21A °.†" The selling price of alcohols intended for medicinal, industrial or fuel uses, will not be, in any case, greater than the cost price checked by the Internal Revenue offices, a

ArtA-ass 22A °.†" The violation of the provisions contained in articles 20 and 21 of this law, will be punishable by a fine of five hundred thousand Bolivians for each time.

ArtA-ass 23A °.†" Persons who report cases of infringement of the provisions of This law shall have the right to 50 percent of the fines to be made effective, and equal proportion of the value of the auction of the seized products.

ArtA-ass 24A °.†" The highest performance in the tax on alcohols and Spirits, originating from the raising of rates set forth in this law, are intended, in their entirety, to the attention of the administrative needs, as an ordinary resource of the Budget.

ArtA-ass 25A °.†" It is prohibited, in absolute, the use of refined, white, tertiary blonde or brown sugar in the (a) the production of spirits, spirits and spirits.

The infringements of this prohibition will be punishable by fines of twenty thousand Bolivians, the comiso of the raw material, the produced product and the closure of the factory or DistillerA-a.

ArtA-culo 26A °.†" Banking institutions are prohibited from selling foreign currency for imports of raw materials intended for the production of spirits, spirits and spirits. Each infraction will be punishable by a fine of twenty thousand Bolivians.

ArtA-cull 27A °.†" The elaboration of alcohols, spirits and spirits with raw material that would have been imported for the consumption of the population or For other industrial uses, it will be penalized with the comiso of the product, elaborated, of the stocks of raw materials and a fine of ten thousand to twenty thousand Bolivians, without prejudice of the penalty of one month to a year of prison. The same sanctions shall be subject to the elaboration of spirits, spirits and spirits, with raw material expressly prohibited by this law.

ArtA-culo 28A °.†" From August 1941, the alcohols and Spirits that would have been taxed with the taxes established in the article 1A °, and that are exported, will give the right to the return of 50 percent of the amount of such taxes, according to the procedure, that for the effect, you should set the Internal Revenue Directorate General.

29A.†" No departmental or municipal taxes may be established on the exchange between departments, of chancaca, molasses, coffee, grapes, grape residues, cereals, tubers and other products usable in the manufacture of alcohols and spirits intended for the consumption of other centers of the Republic, leaving without effect the legal provisions that would have in this respect.

ArtA-culo 30A °.†" General Regulation of Spirits and Keepers, of 29 January 1918, in all matters Do not object to the requirements of this law, empower the General Internal Revenue Directorate to adopt the measures conducive to the best comptroller and compliance with these provisions.

Article 31a °.â€" the following provisions:

Decree of 30 May 1936;

Decree of 26 June 1936;

Decree of 9 December 1936;

Decree of 14 October 1937;

Decree of 31 December 1937;

Decree of 1A ° February 1938;

Decree of 26 December 1938.

Communicate to the Executive Branch, for constitutional purposes.

Session of the H. National Congress.

La Paz, April 30, 1941.

A. Galindo.†"Rafael de Ugarte.â €" Prof. C. Beltrà ¡ n Morales, Senator Secretario.†"J. Cá©spedes A., Senator Secretario.â€" F. Flores J., Diputado Secretario.†" R. Soriano, Deputy Secretary.

Therefore, I enact it so that it has and will comply with the law of the Republic.

Palace of Government of the city of La Paz, at the six days of the month of May of a thousand nine hundred years old.

GRAL. PEA ' ARANDA.â€" Joaqua-n Sword.