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LAW NO. 2166 LAW OF DECEMBER 22, 2000
HUGO BANZER SUAREZ PRESIDENT OF THE REPUBLIC
For the Honorable National Congress, it has sanctioned the following Law: THE HONORABLE NATIONAL CONGRESS, D E C R E T A: NATIONAL TAX SERVICE LAW TITLE I
OF THE INSTITUTIONAL FRAMEWORK, ATTRIBUTIONS AND ORGANIZATION CHAPTER I
INSTITUTIONAL FRAMEWORK AND ATTRIBUTIONS ARTICLE 1 (Object) .-The Present Law has the the purpose of transforming the National Internal Revenue Service (S.N.I.I.) into the National Taxes (S.I.N.), assuming its legal status, attributions, functions, rights, obligations and patrimony, according to the institutional nature and administrative regime determined by this Law. ARTICLE 2 (Legal Nature).- The National Tax Service is an entity governed by public law, autarquica with administrative, functional, technical and financial independence, with jurisdiction and jurisdiction throughout the national territory, legal status and own assets. Its main address is fixed in the city of La Paz. The National Tax Service is under the law of the Ministry of Finance. It is subject to the economic, fiscal and tax policy defined by the Executive Branch, and must meet the goals, objectives and institutional results that the Ministry of Finance will set for it. ARTICLE 3 (Function).- The function of the National Tax Service is to administer the tax system and has the mission to optimize collections by: efficient and effective administration, application, collection and control of the internal taxes, the orientation and facilitation of the voluntary, truthful and timely compliance with the tax obligations and the collection and punishment of those who do not comply with the provisions of the Tax Code, with the exception of taxes that are administered by law, collected and audited by the municipalities. ARTICLE 4 (attributions).- They are the privileges of the National Tax Service:
Fulfilling and enforcing the norms contained in the Constitution of the State, International Conventions approved by the National Congress in tax matters, Tax Code, Tax-specific Laws, Supreme Decrees, Supreme, Ministerial and Administrative Resolutions and other rules on taxation.
Dictate regulatory standards for the purposes of applying tax provisions.
Establish plans and programs administrative management according to the guidelines of the economic policy of the Executive Branch and to sign an annual commitment with the Ministry of Finance establishing goals of collection and other institutional ones.
Celebrate agreements, contracts and agreements related to the development of their functions.
Contreating services of a technical and/or operational nature, of natural and legal persons, provided that their specific and audit faculty are not violated. The contracts will be entered into by the National Tax Service through procedures established in Law 1178.
Promoting tax awareness in the population.
Establishing and maintaining relationships with institutions, national and international agencies, and cooperation agencies linked to the tax administration.
compliance with the duties and obligations of public servants under their dependence within the legal framework established for the purpose.
Raising the tax debts at all times, either on a voluntary basis or by exercising their power of tax execution.
Develop and motivate professionally and personally to your
Acquitting tax-related queries in accordance with the Tax Code.
Improving care services for taxpayers.
Designing targeted administrative procedures and systems to enforce compliance with tax obligations.
To intervene in the claims and remedies against the acts of the Tax Administration in accordance with the applicable tax code and legal provisions.
Prevent and repress tax violations and illicit activities
Requiring third parties In general,
is necessary to efficiently administer the internal tax regime, exercising all the powers granted by the Tax Code and tax rules in force in the country, applying with legal equity the same.
To enforce the payment of pending tax obligations of the National Internal Revenue Service. CHAPTER II
ORGANIZATIONAL Structure ARTICLE 5 (Structure).- The organic structure of the National Tax Service, is in line with the objectives of the institution and what the tax rules set and composes of:
Managing Level
Executive Level
Support and Control Level
Operational Level SECTION I
DIRECTORY ARTICLE 6º (Conformation).- The Directory is the highest regulatory authority of the National Tax Service, responsible for defining its policies, strategies, plans and administrative and operational programmes, as well as the monitoring and monitoring of their implementation in accordance with the provisions of this Law. The Board will be made up of the Executive Chairman and five directors.
Being of Bolivian nationality
Having a university degree in national provision and being a professional of recognized capacity and suitability with work experience of at least ten (10) years;
Not having a damning sentence executed in criminal matters nor having been removed by emerging administrative processes of responsibility for the civil service;
Not have outstanding debts or charges pending with the State;
Not having a parentage relationship by consanguinity to the third degree or affinity up to the second degree inclusive, with the President, Vice President of the Republic, the Minister of Finance and the Deputy Minister of Tax Policy at the time of their election or between them directors.
Not to carry out another paid public charge, except express waiver, with the exception of university teaching. ULO9º (attributions).- The Directory of the National Tax Service will have the following attributions:
Propose to the Ministry of Finance the approval and/or modification of the organic structure of the Tax Service National.
Approve and/or modify the statute and regulations of the National Tax Service.
Approve and propose to the Ministry of Finance recommendations on policies, programs and strategies to improve management National Tax Service administrative.
Approve the Operational Program Annual, budget, financial statements and institutional memories, for presentation to the corresponding instances and monitor the execution of the same.
Authorize the subscription of cooperation agreements with organizations and National and foreign institutions related to the tax area.
Report when the Executive President or any of the Board members incurs any of the grounds established in Article 17 of this Law.
Authorize the acquisition and disposal of real estate from the Tax Service National, for the Executive Chairman to conduct the bidding and contracting processes, in accordance with the existing legal norms and internal regulations of the institution.
Fulfilling and enforcing Law 1178 of the System of Administration and Government Control, the Staff Regulations, other laws and regulations.
Dictate Directory Resolutions to facilitate and operationalize tax performances by establishing the procedures that are required for the effect.
Select and evaluate Hierarchical Tax Service personnel Nationals, in accordance with the applicable legal rules and their rules of procedure.
Select, evaluate and designate the Head of the Internal Audit Unit in accordance with the current rules and its rules of procedure.
ARTICLE 10 (Del quorum).- The quorum for the Board meetings shall be half plus one of its members, including the Executive Chairman. ARTICLE 11 (of the decisions).- In all cases decisions shall be taken by a simple majority of the votes of the members present, with the exception of the Executive President, who shall have the right to vote in the case of a tie. ARTICLE 12 (Election of the Vice-President).- At the beginning of each annual management the entire directors will elect one of its members as Vice President, who will exercise in case of temporary absence the position of President Executive, with all the powers and functions conferred upon it by this Law. SECTION II
EXECUTIVE CHAIRMAN ARTICLE 13º (Designation).- The President is the top executive authority of the National Tax Service, of recognized professional capacity and suitability, is responsible for compliance and enforcement. comply with the provisions of this Law and existing laws. The President of the National Tax Service shall be appointed by the President of the Republic of the Republic of the Republic of the Republic of the Republic of Korea. adopted by two-thirds of the members present in the session of the H. Chamber of Deputies. The requirements for designation and length of stay in the position are the same as those set for the members of the Board. ARTICLE 14º (attributions).- They are the responsibility of the Executive President as follows:
To exercise the functions of the Executive Chairman of the National Tax Service.
Propose institutional policies as well as measures and resolutions that it considers relevant for the best performance of the object, policies and functions of the National Tax Service, in accordance with this Law.
Propose to the Directory the Annual Operational Program, its budget, financial statements and institutional memories for approval.
Propose to Directory the organic statute, internal regulations and administrative structure.
Dispose, monitor and control the execution of policies, resolutions and decisions adopted by the Board, as well as monitor their compliance by the competent authorities of the institution.
Legally refile the National Tax Service without prejudice to the exercise of the power of delegation to other officials of its dependence on the certain areas of your competence
Contry, evaluate, promote and remove personnel from the National Tax Service within the framework of the legal rules established in this respect.
Issuing and reporting to the prosecutor of the background, facts and acts that have indications of criminal responsibility.
Dictate Administrative Resolutions in accordance with the procedures laid down in the Tax Code.
Acquire, dispose of, or lease movable property from the National Tax Service, as well as the contracting of services by determining that the corresponding instances carry out the bidding, hiring and supervision processes, subject to the existing legal rules and internal regulations of the National Taxes.
Arrate real estate owned by the National Tax Service by determining that the corresponding instances carry out the bidding, hiring and supervision processes subject to the rules existing legal and internal regulations of the National Tax Service.
Participate and represent the National Tax Service in meetings, meetings, seminars, courses and everything related to the functions of the entity.
In general exercise all the powers that the Tax Code and the Legal provisions assign to you.
Subscribe to the Cooperation Agreements with National and Foreign Organizations and Institutions in the field of Tax Administration. CHAPTER III
PROVISIONS PROVISIONS ARTICLE 15º (Replacement).- In case of resignation, disablement or death of the Executive Chairman or any member of the Board, your replacement shall be designated in the form provided for in this article. in this Law. The Executive Chairman shall, at the end of his term of office, continue in his duties until he is replaced in accordance with the provisions of this Law. ARTICLE 16 (Decisions and Responsibilities).- The Executive President and the Directors shall be jointly and severally responsible for the Resolutions adopted in Directory, unless they have registered their disagreement in the minutes. The directory minutes will have probative value for any legal effect. ARTICLE 17º (Cesation of functions).- The Executive President and the members of the Board of Directors of the National Tax Service, will be removed from the position by the President of the Republic in the event of any of the causes following:
Permanent physical disability or judicially declared interdiction.
Opinion of liability against it, issued by the Comptroller General of the Republic.
By a substantial administrative process before the Ministry of Finance, due to negligence or incapacity in the performance of its duties.
Sentencing sentence executed in criminal matters or contract documents executed. ARTICLE 18 (Conflict of Interest).- When the Executive Chairman or the Board members have
conflict of interest as established by the Staff Regulations, they shall be excused in writing of the knowledge of matters. ARTICLE 19 (Remuneration).- The remuneration of the Executive Chairman and the remuneration or allowances of the members of the Board shall be determined by a Supreme Resolution according to the budget. TITLE II
OF THE ECONOMIC AND FINANCIAL REGIME SINGLE CHAPTER ARTICLE 20 (Heritage).- Part of the assets of the National Tax Service the movable and immovable property and intangible assets of its property and those assigned to it by the State for its operation. ARTICLE 21º (Economic Resources)
I. They constitute resources of the National Tax Service:
The National Treasury's budget allocations, up to two percent (2%) of the tax collection's internal tax collection immediately previous. To this effect at the beginning of each year the Ministry of Finance will instruct the financial system the automatic daily retention of the approved percentage on the cash collections of the internal taxes and its transfer to the tax account Served on behalf of the National Tax Service. In order to implement the approved budget, the National Tax Service will manage the corresponding disbursements to the Ministry of Finance according to the procedure that will be established in the regulation. The Annual Budget of the National Tax Service will be approved by its Board through Resolution and will be referred in proposal to the Ministry of Finance to be considered and incorporated in the General Budget of the Nation.
Own revenue as being:
Resources arising from the disposal or any other form of disposal of the property of your property, in accordance with the current regulations.
Revenue from the provision of services, prior to adoption by Ministerial Resolution. Transfer, legacies and donations from other public or private sources, national or foreign, and those from previously approved international cooperation programs under Law.
Credit and borrowing of entities public or private financing, subject to the authorization of the Ministry of Finance under Law. These resources will be cancelled from the institution's budget.
These resources will be administered in accordance with Law 1178 of 20 July 1990 and related rules. TITLE III
OF THE PUBLIC FUNCTION SINGLE CHAPTER ARTICLE 22º (Civil Service).- Citizens who access National Tax Service charges, such as public officials with exclusive dedication, must have the capacity, the necessary suitability. For hierarchical levels and heads, it is also a requirement of experience in taxation where appropriate. The officials of the National Tax Service are Public Officials, subject to the Staff Regulations. They are servers of the interests of the community and not of bias or political or economic interest. ARTICLE 23º (Responsibility for the role).- The Public Officials of the National Tax Service are subject to the responsibility for the civil service, the rules of the administrative career and the provisions of the Staff Regulations. of the Public Official. Their recruitment, evaluation, mobility, promotion, training, removal, process, suspension and removal are regulated by the aforementioned legal norms and their own regulations, and must be selected on the basis of merit and examination of competence.
The Public Officials of the National Tax Service are personally liable to the tax authorities for the sums that they are no longer perceiving for their intentional or culpable performance in the performance of their duties. (a) without prejudice to the civil or criminal proceedings against them. ARTICLE 24º (Limits to Public Function).- They may not be public servants of the National Tax Service:
Persons who have convictions executed with the State, or have been removed by administrative processes or have a damning sentence in criminal matters according to the law.
Persons who have a relationship of kinship by consanguinity to the third degree or affinity to the second degree, according to the Civil computation, with the Minister of Finance, Executive Chairman, members of the Board and (a) Executive staff of the National Tax Service, without prejudice to other legal provisions in force.
Persons who have not fulfilled their military duties. ARTICLE 25 (Bans).- No official of the National Tax Service may receive money,
handouts or any other benefit directly or indirectly for the exercise of its function, nor will it be able to make offers for his account or for the account of another in public auctions of goods and goods effected by the National Tax Service or under the direction of the authorities of the institution, under the penalty of immediate removal, without prejudice to the sanctions civil and criminal matching.
TRANSIENT provisions FIRST.- For the only time the elected members of the first Board, except the Executive Chairman, will cease in their
functions by one, two, three, four and five years, according to the following paragraph. At the end of the first year of the post-session, the name of the first Director shall be drawn in Directory. The next year will be redrawn between the remaining four and so on until the fifth director, who will cease in his duties together with the Executive President at the end of the fifth year. The Directors and the Executive President will be replaced as provided by this Law.
SECOND.- Within 180 days, from its possession, the Board will implement a restructuring plan.
THIRD.-
THIRD.- Within the term of ninety days of the enactment of this Law, the Executive Branch, by means of a Supreme Decree, shall regulate this rule. legal.
DEROGATIONS (ONLY) The mention of the National Service is deleted Internal taxes of paragraph II of Article 9º of Law 1788 of
September 16, 1997 and all provisions contrary to this Law shall be repealed. I went to the Executive Branch for constitutional purposes. It is given in the Session Room of the Honorable National Congress, on the fourteen days of the month of December of two thousand years. Fdo. Leopoldo Fernandez Ferreira, Jaalil R. Melgar M. Alvaro Vera Corvera, Roberto Caballero Oropeza, Jorge Senzano
Zarate, Franz Rivero Valda. Therefore, it was enacted to be held as the Law of the Republic.
The Government Palace of the city of La Paz, at the twenty-two days of the month of December of two thousand years. FDO. HUGO BANZER SUAREZ, Jose Luis Lupo Flores.
