Ley 206
Gobierno | Tributaria, Aduanera Y Financiera - Impuestos Al Consumo |
Número de Edición | 206 |
Publication Date | December 19, 1963 |
VICTOR PAZ ESTENSSORO
Presidente Constitucional de la República.
Por cuanto elCongreso Nacional ha sancionado la siguiente Ley:
EL CONGRESO NACIONAL
DECRETA:
Artículo 1º- Los Frigoríficos y Mataderos, instalados fuera de las jurisdicciones municipales del departamento del Beni, pagarán el impuesto a la "Corambre" al Tesoro Departamental, mediante la entrega del cuero o su valor que se fijará mensualmente por una comisión presidida por el Prefecto e integrada por representantes del Ministerio de Hacienda, de la Contraloría General de la República y de los productores.
Artículo 2º- Las Agencias Provinciales de la Dirección Nacional de la Renta recaudarán este impuesto percibiendo la comisión del 10% por gastos de administración.
Artículo 3º- Los fondos provenientes de este impuesto se destinan para obras públicas municipales de la capital de provincia o cantón dentro de la jurisdicción en que esté instalado el Frigorífico o Matadero contribuyente, de acuerdo a proyectos aprobados por los organismos respectivos.
Artículo 4º- Las empresaso personas dedicadas a la faena de ganado bovino que evadan el pago de este impuesto, serán sancionadas en el duplo de su importe y en caso de reincidencia, con la clausura del establecimiento.
Artìculo 5º- Los Frigoríficos y Mataderos son Agentes de retención del nombrado impuesto y, como tales, responsables de su pago en los casos en que realice derribe...
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