Ley 217
Gobierno | Tributaria, Aduanera Y Financiera - Para Fiscal |
Número de Edición | 217 |
Publication Date | March 31, 1950 |
5 de enero
LEY No 217
MAMERTO URRIOLAGOITIA H.
Presidente Constitucional de la República.
Por cuanto: el Honorable Congreso Nacional ha sancionado la siguiente Ley:
EL CONGRESO NACIONAL
DECRETA:
Artículo 1o.Créase en el Departamento de La Paz el impuesto del 3% de plus-valía sobre la diferencia entre el precio catastral de la propiedad urbana y rústica y el que se fije en toda minuta de transferencia que se presenten a las Oficinas de Impuestos Internos, a pagarse por el vendedor, salvo convención de partes en contrario.
Artículo 2o.Los solares no edificados dentro del radio urbano de la ciudad y capitales de provincias y cantones, pagarán el impuesto de 1% anual sobre el valor catastral, impuesto que se hará efectivo con el recargo del ¼ % que beneficiará a la oficina recaudadora. Para el cobro de este impuesto se tomará el precio catastral de la propiedad de acuerdo a la Ley de 25 de octubre de 1944 y Decreto Reglamentario de 30 de abril de 1945.
Artículo 3o.Este impuesto es de carácter departamental y beneficiará a la Municipalidad en la capital y a las Juntas Municipales en Provincias. Estos recursos serán recaudados por las oficinas dependiente de la Dirección General de impuestos Internos, Tesoro Departamental y Municipal, los mismos que serán depositados en cuenta especial en el Banco Central de Bolivia a la orden de la Municipalidad en el monto recaudado.
Artículo, 4o.De los fondos provenientes de esta ley, la Municipalidad de La Paz percibirá el 70% y el 30% restante, será distribuido en forma igualitaria entre las Juntas Municipales de provincias.
Artículo 5o.La cuota parte que le corresponde a la Municipalidad de La Paz por esta ley...
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