Decreto Ley 11152
Gobierno | Administrativa - Impositiva |
Número de Edición | 11152 |
Publication Date | October 31, 1973 |
DECRETO LEY Nº 11152
GRAL. HUGO BANZER SUAREZ
Presidente de la República
CONSIDERANDO:
Que, mediante Decreto Supremo Nº 08959 de 25 de octubre de 1969 se creó el impuesto de 9% sobre todo crédito bancario comercial y particular con cargo al prestatario.
Que, es necesario racionalizar el sistema impositivo para el otorgamiento de créditos industriales del Sistema Bancario.
Que, es conveniente para el desarrollo del país mantener los intereses a préstamos de fomento, en favor de sectores productivos do la Economía Nacional.
EN CONSEJO DE MINISTROS Y CON EL DICTAMEN FAVORABLE DEL CONSEJO NACIONAL DE ECONOMIA Y PLANIFICACION,
DECRETA:
ARTÍCULO 1º.- Créase el impuesto del 3% anual, con cargo al prestatario, sobre créditos concedidos a los sectores industrial, de construcción, minero, artesanal, agropecuario, financiamiento de exportaciones, construcción de vivienda e importación de artículos alimenticios previa determinación en este último caso del Ministerio de Industria, Comercio y Turismo y aprobación del Ministerio de Finanzas.
ARTÍCULO 2º.- Quedan exceptuados de estos impuestos los créditos que, dentro de sus fines específicos, concedan los Bancos Industriales, Agrícola y Minero, así como aquellos que el sistema bancario conceda con refinanciamiento de los Fondos de Desarrollo del Banco Central de Bolivia y los provenientes de créditos concedidos por agencias y organismos de financiamiento internacional.
ARTÍCULO 3º.- Los bancos controlarán la correcta aplicación de estos impuestos que tendrán vigencia a partir de...
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