EMERGENCY TAXES. â€ "Transiently, and to cover the expenses of the military campaign, creates extraordinary contributions, for five years.
CONSTITUTIONAL PRESIDENT OF THE REPASBLICA.
FOR HOW much: the National Congress has sanctioned the following law:
THE NATIONAL CONGRESS,
ArtA-cull 1A ° â€ "On a temporary basis and with a destination to pay special and only military expenditures of the nation and to serve the obligations of the United States in order to address them, on the occasion of the current international situation and its emergencies, for this time, the following extraordinary contributions will govern Five years;
a) The physical and urban properties will pay regardless of the taxes in force, an annual surcharge of 20% on the current and territorial contributions in force.
b) In the coca-producing, non-cadastrated sections, the surcharge of Bs. 0.10 (ten cents) will be paid. This is the same rate at the time of export from the respective department.
c) The baldA-as land concessions will be paid in Bs. 0.01 (one cent) and the guma-ferous will pay Bs. 0.0 ½ (half a cent) per year. (a) This tax does not apply to properties subject to the cadastral tax.
d) Mining properties will pay their patents with an annual surcharge of 20% (twenty percent) on the current rates.
e) in comandita, railway, banking and other commercial and industrial businesses, the capital of which is not less than Bs. 10,000. " (ten thousand Bolivians) will pay the contribution of 1/5% (one fifth percent) on the amount of their capital demonstrated by the respective balance sheets at December 31, 1931.
f) Foreign trade companies, their subsidiaries and agencies, the fixed capital of which is not related to the businesses they develop in Bolivia, as well as the general, national and foreign commissions, will pay a contribution. of 1/5% (one fifth per cent) calculated on the volume of its annual sales. In no case this tax will be less than that established in the previous paragraph with relation to the capital in turn of the commercial societies to which it refers
g) The Departmental, Municipal and of the Intrucciation and of the Municipal Boards shall pay 4% (four per cent) on the effective income they receive for five years, with deduction of grants received from other Treasures.
Article 2A °. â€ " The extraordinary contribution of the minerA-a for the purposes of this law will be as follows:
(a) Mining companies that exploit this will contribute an additional tax of Bs. 100. â€ " (one hundred bolivianos) per metric ton of fine metal exported between the 1A ° of September 1932 and December 31, 1933. The Executive Branch is authorized to hold alternative mind, to the mining companies to the levy of 1/5% (one fifth percent) on their capitals according to the article 1A ° (e), if in their judgment this form responds better to the of this law.
b) Mining companies operating silver, copper, zinc, lead, wolfram, antimony and bismuth, will pay as an extraordinary tax until 31 December 1933, 2% (2%), on the value exported according to quotes in London.
ArtA-ass 3A ° â€ " Regardless of tax The following additional fees shall be charged for the income of personal services from the promulgation of this law until 31 December 1936, in accordance with the specifications of Article 3A of the Law of 3 May 1928, on the total amount of such income, without the deductions established in it and in accordance with the following scales:
When the amount of the annual income is of Bs. 720. â€ "to Bs. 3 ,000.â€"?.
½% (half a percent) with a mandatory mA-nimum of Bs. 6. â€ "
When you exceed Bs.3,000 but not Bs. 6,000. â€ " .................................
Bs. 15. â€" mA ¡ s ¾% on the surplus of Bs. 3 ,000.â€ "
When it exceeds Bs. 6,000 but not of Bs. 9,000. â€ " .................................
Bs. 37.50 mA s 1% on the surplus of Bs. 6 ,000.â€ "
When it exceeds Bs. 9,000 but not of Bs. 12,000. â€ " ????????
Bs. 67.50 mA's 1.¼% over the surplus of Bs. 9,000. â€ "
When you exceed Bs. 12,000. â€ "but not from Bs. 15 ,000.â€" ...................
Bs.105. â€ " mA ¡ s 1.½% on the surplus of Bs. 12,000. â€ "
When you exceed Bs. 15,000. â€ " but not of Bs. 20,000. â€ " ???? ...
Bs. 150. â€" mA ¡ s 1.¾% on the surplus of Bs. 15 ,000.â€ "
When it exceeds Bs. 20,000. â€ "but not from Bs. 30 ,000.â€"? ??? ..
Bs. 237.50 mA s 2% over surplus of Bs. 20,000. â€ "
When you exceed Bs. 30,000. â€ "but not from Bs. 40 ,000.â€" ???? ...
Bs. 437.50 mA 2.¼% over the surplus of Bs. 30,000. â€ "
When you exceed Bs. 40,000. â€ "but not from Bs. 50 ,000.â€" ..................
Bs. 662.50 mA's 2.½% over surplus of Bs. 40,000. â€ "
When you exceed Bs. 50 ,000.â€"? .. Bs. 912.50 mA s 3% over surplus of Bs. 50,000. â€ "
ArtA-ass 4A ° â€"The complementary global tax created by law of 3 May 1928 will be settled and payable with a surcharge of 15% on the amount of tax due in the years 1932 to 1936 inclusive.
Article 5A ° â€ "GrA ¡ vase the factory production of the paA-s with a tax that the manufacturers will pay on time of the sale of their products in the following form.
1) 20 cents (twenty cents.) on kilo net of towhose and raw fabrics of cotton, and 30 cents (30 cents) on equal weight of cotton, white, and color gamers, which produce the national bricas;
2) â€ " 1 cent (one cent) on kilo of flour and ½ cent (half a cent) on kilo of wheat flour. The gross flours produced by the mills are free of this tax;
3) â€ " 5% (5%) ad valorem on sale price in the form of wool, bayetons, montera and textile wovens. 10% (ten per cent). (1) ad valorem on the selling price of coffee and other non-specified fabrics and 8% (eight per cent) ad valorem on the sale price of blankets, travel blankets and paa ± olones;
4) â€ " 8% (eight per cent) ad valorem on the selling price of t-shirts, underpants, pats, suits and dema articles of cotton or pure or mixed wool and 10% (10%) ad valorem on which they are drawn
silk work, with or without a mixture of lower material;
5) â€ " 10% (ten percent) ad valorem on the selling price of shirts and hats in general worked in the paA-s, even if they are not for registered bricas;
6) â€ "5% (5%) on the selling price of cement produced in the AA-s;
7) â€" 50 cents (fifty cents) for each pair of leather leather footwear, charolated leather and other fine materials, including from the number 33 onwards, for men and women, 20 cents (twenty cents) on those whose number is less than indicated and 10 cents (ten cents) on those made with ordinary materials, whatever the number, of national production in general;
8) â€ " 1 cent (one cent) for every 25 centA-litres of mineral waters, gaseous waters, soda, cider and other similar beverages, and 5 cents (five cents) on bottle of ginger-ale and biltz;
9) â€ " 10 cents (ten cents) on a litre of national wines. This tax will be levied in equal proportion when the wines are in other packages.
The import tariff duties for foreign goods similar to those of the country listed in this article will be recharged with the taxes created, and in customs where there is freedom from ordinary rights, 50% (fifty percent) will be paid in such a concept, in addition to the extraordinary ones created by this law.
ArtA-ass 6A ° â€ "Also intended for the extraordinary purposes of this law the resources from The following arbitrations:
a) The usefulness that the State obtains in the aqua ±. of the fractional currency of the vellation, authorized by special law related to the present;
b) The issuance of Bs. 2 billion ,000.â€ " (two million Bolivian pesos) Post-General patriotic stamps will make timbrar in series and courts designated for its convenient use;
c) The acquisition, for one time, of a patriotic badge for all people, without distinction of sexes, greater than 18 years old, national and foreign, at the price of a Bolivian, and the Indo-gas must be paid only half of that price. The National Defense and Propaganda Center will be charged with the distribution and collection of this badge, whose product is intended for the acquisition of aircraft.
ArtA-culo 7A ° .â€ "Taxpayers who prefer to pay in one time taxes created in this law will have a discount of 5% (five percent) and those that delay the payment of them will suffer the surcharge of 6% (six percent) half-yearly.
ArtA-ass 8A °. â€ "The emerging claims of the application of this law will be attempted before the Tax Commission, with appeal to the Minister of Finance.
ArtA-ass 9A ° â€"The annual extraordinary taxes established by This law expired ipso facto on December 31, 1936.
ArtA-culo 10A ° â€ "The product of the resources created by this law will be allocated to the service of interest and amortisation of the sum that the Central Bank of Bolivia advances to the National Treasury to meet the extraordinary expenses that demand the precarious international situation.
Communicate to the Executive Branch, for constitutional purposes.
The session of the H. National Congress.
La Paz, September 27, 1932.
J. L. Tejada S. â€ " D. Canelas. R, Justinian. S. S. â€ " Celso Castedo, D. S. M, PeA ± arada. Basin. D, S.
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 thirty days of the month of September of a thousand nine hundred and thirty-two years
D. SALAMANCA. â€ "J. Sword.
Chief Finance Officer,