Ley 630
Gobierno | Tributaria, Aduanera Y Financiera - Impuestos Al Consumo |
Número de Edición | 630 |
Publication Date | September 20, 1984 |
LEY DE 27 DE AGOSTO DE 1984
No. 630
LIC. JAIME PAZ ZAMORA
PRESIDENTE DEL HONORABLE CONGRESO NACIONAL
Por cuánto el Honorable Congreso Nacional ha sancionado la siguiente Ley:
EL HONORABLE CONGRESO NACIONAL
DECRETA:
ARTICULO PRIMERO.- Créase el gravamen del 5% (cinco por ciento), sobre precio de venta de cabeza de ganado bovino en pie del Beni para su comercialización en el interior de la República o su exportación y sobre precio de venta de kilogramo de carne faenada en los mataderos y frigoríficos del departamento del Beni, con destino a su comercialización en los centros del consumo de los demás distritos del país o su exportación.
ARTICULO SEGUNDO.- La Corporación de Desarrollo del Beni, será la encargada de recaudar, administrar y distribuir dichos fondos conforme lo establece la presente Ley, para destinarlos a obras de desarrollo del departamento, cuidando la justa y equitativa ejecución de ellas, de tal manera que beneficien a las provincias y zonas ganaderas de origen.
ARTICULO TERCERO.- El monto total de los recursos que genere este impuesto se distribuirá en los porcentajes que se indica;
El 10% para la universidad técnica del Beni "Mariscal José Ballivián".
El 2% para la Prefectura del departamento del Beni.
El 3% para las Suprefecturas de las provincias productoras de ganado del Beni.
El 5% para el Instituto de Sanidad Animal del Beni y del Laboratorio Central de Producción de Vacunas.
El 80% para la Corporación Regional de Desarrollo del Beni, para obras de desarrollo, conforme lo establece la presente ley.
ARTICULO CUARTO.- El gravamen creado por el artículo primero de la presente ley del 5%, no incidirá en el precio de la carne a nivel consumidor debiendo ser pagado por el productor ganadero y los recursos...
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