Taxes. - Establish A Scale On Alcohols And Spirits.

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

Read the untranslated law here: http://www.gacetaoficialdebolivia.gob.bo/index.php/normas/verGratis_gob2/47705

LAW Impuestos.a€ "stable © cease a scale on alcohols and spirits."
ENRIQUE PEA'ARANDA C. CONSTITUTIONAL PRESIDENT OF THE REPAŠBLICA.
As the H. Congress national has sanctioned the following law: the Congress national, DECREES: Arta-culo 1a °. a€ "stable © cessation the following scale of imposing on alcohols and spirits: alcohols made with matter prima national (cereals and Tuba © rculos) Bs. 4 the liter."
Made with national raw (sugar cane molasses and car) Bs. 3.60 litre.
Made with national raw (fruits) Bs. 3.50 litre.
ALCOHOL denatured alcohol produced in the Paa-s, according to the percentage set by the Arta-culo 8a °, free.
Imported foreigners, La-liquids or solids Bs. 0.60 kg or liter.
BRANDIES made of cane from sugar car, up to 45 ° Gay Lussac Bs. 1.20 litre.
Those who pass of 45 ° Gay Lussac Bs. 2 liter.
Made of grape, wine and grape residue distillates of fruit that do not pass of 56a ° Gay Lussac Bs. 0.50 litre.
Those, who pass from 56a ° up to 60a ° Gay Lussac Bs. 1.50 liter.
Which were not made of sugar cane car, grape, wine, residues from grape to 60a ° Bs. 3 liter.
SPIRITS LIQUORS that contain less than 45a ° Gay Lussac Bs. 2 litre.
Those containing Ma s of 45 ° up to 6a ° Gay Lussac Bs. 3 litre.!
Those containing Ma s 60a ° Gay Lussac Bs. 5 litre.!
Arta-culo 2a °. â €"means spirits liquor drinks special marks, distilled or drawn up alcohol or spirits, like Fernet, Vermouth, Ana-s, Whisky, Coa±ac, creams, etc."
The Ministry of health responsible to a special Department, the verification and approval of the formulas and the mà © all production of liquor spirits, alcohols and spirits.!
Arta-culo 3a °. â €"the measurement of products of national manufacture alcoholic grade is Hara with Gay-Lussac Alcohola-meter."
Arta-culo 4a °. â €"for tax purposes, it is considered spirits, all distilled beverages containing no more 60a ° of alcohol, measured in the mentioned Alcohola meter, 15a ° Centa-degree temperature." Any Distilled beverage containing greater alcoholic degree than the mentioned at equal temperature, were considered as alcohol.
Arta-culo 5a °. a€ "stable © cessation, with face character required the employment of apparatus meters of production for all Fa factory of alcohols or spirits.!!" The General Directorate of internal revenue determined the capacity production Ma-nima from which Regira this obligation.!
Arta-culo 6a °. â €"prohibited the operation of distillation facilities in the premises occupied by f bricas de Beer, soda and other sugar where used cares, chancacas, molasses and other sugary raw materials."
Arta-culo 7a °. â €"the distillation of alcohols and spirits in establishments operating without complying with the requirements that establish the previous Arta-culos, will effectuate clandestine, penà staying with the seizure of the product and the application of a fine of five to ten thousand Bolivians."
Arta-culo 8a °. â €"all the Fa bricas of alcohol, except those set out in the Beni and Pando, should n denature, necessarily, a certain percentage of the total of its production, as Ma-nimun, without alteration of the degree alcoholic, under the control of internal revenue officials and subject to the procedure already established in regulations, Destina ndolo, in their entirety, to the consumption of industries and uses home of populations of Paa-s.!!" That percentage shall be fixed periodically by the Treasurer-a nevertheless.
Failure to comply with the obligation established in the present Arta-culo, shall be punishable with fine adjustable between three thousand and ten thousand Bolivians, what the offender is concerned, and with the immediate dismissal of the officer to whose lack of vigilance should the infringement.
The Revivificacia³n of the alcohol denatured, already is of production national or of origin foreign, will be sanctioned with the fine of five thousand Bolivian, by each time, and imprisonment of a month to a year. Arta-culo 9a °. a€ "them containers for alcohol will be n of them following capabilities: of one, of two, of four, of eight, of sixteen, of twenty and of twenty-two liters!"! being absolutely forbidden the use of containers for other than the stated capacity. In addition, Proha - kiss the use of used packaging. Cases of infringement will be n sanctioned with the seizure of the product and the application of a fine upon reason of Bs. 20 per litre of alcohol that traded in cans that had been previously used or different capacity.
Arta-culo 10a °. â €"in each can of alcohol or any other container in which the product, is put into circulation is Adherira a control label of the tax, with the following information: number of order, corresponding to the establishment, number gearbox - series fica contained alcohol, their centecimal graduation, the raw materials used for its manufacture, date of departure from the Fa factory!" , number of the corresponding Gua-a, if you moved to another locality, signature and stamp of administration of internal revenue. Tax tag is display in the container in such a way that it is necessarily destroyed when using the contents, under penalty of confiscation and a fine of a thousand bolivianos per each infraction.
Arta-culo 11a °. a€ "the lack of destruction of the label of tax or the new use of a same tag, will be punishable with a fine of a thousand to five thousand Bolivian, by each time.!"
Arta-culo 12a °. â €"prohibited the entry of alcohols and spirits of foreign origin, to exception of alcohol denatured for medicinal, industrial applications or home and liquors of special marks and nature not Ta³xica, packaged in bottles, whose import will be according to the regulations."
Arta-culo 13a °. â €"resellers may not n alter the degree alcoholic or the quality of the product, under penalty of confiscation and a fine of one hundred thousand Bolivians for each infraction which will be doubled in the event of recidivism.!"
Arta-culo 14a °. â €"IRS offices, without prejudice to the municipal powers;" Monitor n the quality of alcohols and spirits in general, with the power to order the Confiscacia³n or destruction which may be harmful to health.
Arta-culo 15a °. â €"the smuggling of spirits and liqueurs foreign will be punishable by confiscation of the product, the kidnapping of Aca © milas and Veha-ass transport is made, a thousand to ten thousand Bolivians fine and imprisonment from one month to a year, according to the seriousness of the fact."
Arta-culo 16a °. â €"the clandestine production of f bricas not functioning under the control of the offices of the IRS, will be punished with confiscation of the product, raw materials, facilities and equipment used in manufacturing and a fine of five to ten thousand Bolivians."
Arta-culo 17a °. â €"the sale, circulation, possession or transportation of alcohols and spirits who have not paid the total of existing taxes, will be punished with confiscation and a fine of a thousand to five thousand Bolivians."
Arta-culo 18a °. â €"charges of tax rates, established by this law shall enter n in force from the date of its Codelcoâ and include potable spirits, brandies and already produced spirits, who are in the deposits or stores of the Fa bricas and the deposits or stores of trade sale.!!"
Arta-culo 19a °. â €"for the payment of the reinstatement of the tax, up to the amount of the new assessment regarding potable spirits, brandies and spirits, that they may be in the f bricas, held by trade or Tra transit, is granted a term of 30 days-as from the date of the present law Codelcoâ.!!" Overcome that tà © rmin, fall n in comiso, applies ndos, in addition, a fine equivalent to the Cua disappointed value druplo.!
Arta-culo 20a °. â €"the elevation of the selling prices of potable spirits, brandies and spirits, shall not be greater than the value of the fees established by this law."

Arta-culo 21a °. â €"the selling price of spirits intended for medicinal, industrial applications or fuel, may not be, in any case, greater than cost verified by the internal revenue offices, Ma s a maximum of twelve percent. utility!!"
Arta-culo 22a °. â €"the infringement of the provisions contained in the Arta-culos 20 and 21 of this Act, shall be punished with a fine of five hundred to one thousand Bolivians for each time."
Arta-culo 23a °. â €"people who report cases of infringement of the provisions of this law, shall have right n to 50 percent of the fines that are made effective, and equal proportion of the value of the auction of confiscated products."
Arta-culo 24a °. â €"the best performance in the tax on spirits and liqueurs, from the lifting of rates established by the present law, is intended, in their entirety, to the attention of the administrative needs, such as regular budget resource."
Arta-culo 25a °. â €"is prohibited, at all, the use of sugar ° white, refined car, plywood blonde or brunette in the manufacture of spirits, brandies and spirits."
Infringements of this prohibition shall be punishable n fine of twenty thousand Bolivians, the seizure of raw material, the finished product and the closure of the Fa factory or distillery-a.
Arta-culo 26a °. â €"is prohibited banks to sell foreign currency for imports of raw materials for manufacture of spirits, liqueurs and spirits." Each infraction, will be punished with a fine of twenty thousand Bolivians.

Arta-culo 27a °. â €"the manufacture of spirits, brandies and spirits with raw material which had been imported for consumption of the population or for other industrial applications, will be punished with confiscation of the product, elaborated, inventories of raw materials and a fine of ten to twenty thousand Bolivians, without prejudice to the penalty of one month to one year's imprisonment." To the same penalties will be subject the manufacture of spirits, brandies and spirits, with raw expressly prohibited by this law.
Arta-culo 28a °. â €"from August 1941, alcohols and spirits that had been taxed with taxes set out in 1a ° Arta-culo, and which are exported, Dara n right to the repayment by the State of 50 per cent of the amount of such taxes, in accordance with the procedure, as the effect, shall establish the General Directorate of internal revenue.!"

Arta-culo 29Â °. â €"may not n settle tax departmental or municipal on the exchange between departments, molasses, molasses, cane of sugar car, grape, grape residues, cereals, Tuba rculos © and other products used in the production of alcohols and spirits intended for the consumption of other centres of the Republic, being without effect legal provisions that may have in this regard."
Arta-culo 30a °. â €"remains in effect the General Regulation of alcohols and spirits, on January 29, 1918, in everything how much does not object to the prescriptions of this law, facultà moving to the Directorate General of internal revenue. to adopt measures conducive to the best controller and compliance of these provisions"
Arta-culo 31a °. â €"Dera³gase the following provisions: Decree of 30 May 1936;"
Decree of 26 June 1936;
Decree of December 9, 1936;
Decree October 14, 1937;
Decree of 31 December 1937;
Decree of 1st of February 1938;
Decree of December 26, 1938.
Commune-that will to power Executive, for constitutional purposes.
Session of the H. Congress Hall.
Peace, on April 30, 1941.
A Galindo.a€ "Rafael de Ugarte.â€" Prof. C. Beltrà n Morales, Senator Secretario.a€ "j. Cà © guests, Senator Secretario.a€" F Flores j., Deputy Secretario.a€ "R. Soriano, Deputy Secretary.!
I therefore enacted it so you have and observe as the law of the Republic.
Palace of Government of the city of La Paz, to the six days-as of the month of may of nineteen hundred years cuarentiun.
GRAL. PEA'ARANDA. â €"Joaqua-n sword."