Ley 2206
Gobierno | Tributaria, Aduanera Y Financiera - Liberacion Tributaria |
Número de Edición | 2206 |
Publication Date | June 12, 2001 |
LEY Nº 2206
LEY DE 30 DE MAYO DE 2001
HUGO BANZER SUAREZ
PRESIDENTE DE LA REPUBLICA
Por cuanto, el Honorable Congreso Nacional, ha sancionado la siguiente Ley.
EL HONORABLE CONGRESO NACIONAL,
DECRETA:
ARTICULO PRIMERO.- Cumpliendo los preceptos constitucionales establecidos en el Artículo 192º, de la Constitución Política del Estado, mediante la cual se establece que las manifestaciones del arte son factores de la cultura nacional y gozan de especial protección del Estado, con el fin de conservar su autenticidad e incrementar su producción y difusión, se eximen del pago de Impuestos al Valor Agregado (IVA), Transacciones, (IT) a las actividades de producción, presentación y difusión de eventos, teatro, danza, música nacional, pintura, escultura y cine, que sean producidos por artistas bolivianos.
ARTICULO SEGUNDO.- Esta liberación deberá contar con el auspicio o realizarse en los espacios y/o escenarios municipales y nacionales, destinados a la protección, difusión y promoción de las artes representativas de los artistas bolivianos.
ARTICULO TERCERO.- Los Gobiernos Municipales a través de sus Departamentos de Cultura, registrarán a los artistas nacionales que promuevan la difusión de nuestra producción nacional, elevando tales registros al Ministerio de Educación, Cultura y Deportes para que se establezca un Directorio de Artistas Nacionales en el cual se registren todos los artistas que serán beneficiados con esta Ley.
ARTICULO...
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