Ley 349
Gobierno | Laboral Y Seguridad Social - Derecho De La Seguridad Social |
Número de Edición | 349 |
Publication Date | December 31, 1950 |
17 de noviembre
LEY Nº 349.
MAMERTO URRIOLAGOITIA H.
Presidente Constitucional de la República.
Por cuanto: el Honorable Congreso Nacional ha sancionado la siguiente Ley:
EL CONGRESO NACIONAL.
DECRETA:
Artículo único.- Modifícase el Art. 5° de la ley de 3 de mayo de 1928 y el 2° del D. S. de 30 de octubre de 1941 como sigue:
Para determinar la renta de servicios personales imponibIe, se deducirán en las rentas las siguientes cantidades:
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Bs. 24.000.- si el contribuyente es soltero.
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Bs. 36.000.- si el contribuyente es jefe de familia o persona casada que viva con su cónyuge.
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Bs. 12.000.- por cada persona (que no sea cónyuge) que viva con el contribuyente como hijo o dependiente suyo y que reciba de él su principal asistencia, siempre que no pueda sostenerse por sí misma a causa de impedimento físico o mental.
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La cantidad de dinero, no incluida en los incisos anteriores, que se pase como pensión alimenticia, de acuerdo a las leyes con máxima de Bs. 12.000.- por cada persona.
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Las cantidades que descuenten de los sueldos a fin de proveer fondos de pensiones, de retiro, de invalidéz y las pensiones para las viudas y huérfanos.
Remítase al Poder Ejecutivo para los fines constitucionales.
Sala de sesiones del H. Congreso Nacional.
La Paz, 11 de...
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