Key Benefits:
law no 717
LAW OF JULY 13, 2015
EVO MORALES AYMA
CONSTITUTIONAL PRESIDENT OF THE PLURINATIONAL STATE OF BOLIVIA
By the time, the Plurinational Legislative Assembly, has Sanctioned the following Act:
THE PLURINATIONAL LEGISLATIVE ASSEMBLY,
DECRETA:
MODIFICATIONS AND ADDITIONS TO LAW N ° 060
LOTTERY AND LOTTERY GAMES
ARTICLE 1. (OBJECT). This Law is intended to make modifications and additions to the Law
N ° 060 of November 25, 2010, of Gaming and Lottery Games.
ARTICLE 2. (AMENDMENTS).
I. The second paragraph of Paragraph II of Article 2 of Law No. 060 of November 25, 2010, of Gaming
of Lottery and Azar, with the following text:
?Also excluded are the sweepstakes, raffles, or other games held at fairs, public activities possible or for charitable purposes. ?
The second paragraph of paragraph 2 of Paragraph 2 of Article 28 of Law No. 060 of 25 November 2010, of Gaming and Lottery Games, with the following text:
?The AJ may be auctioned by the machines and/or means of play seized in favour of authorised operators. Where the machinery or the means of play do not comply with the operating requirements, they shall be transferred for disablement, dismantling and/or destruction and subsequent export, according to regulations. ?
Article 37 of Law No. 060 of November 25, 2010, of Gaming and Lottery Games, with the following text is amended:
? Article 37. (OPERATIVE EVENT). The operative event for the Game Tax will be refined:
In gaming and raffles, at the time of price perception;
In business promotions, at the time of the drawing or at the time of the award, when there is no drawing.?
Article 38 of Law No. 060 of 25 November 2010, of Gaming and Lottery Games, with the following text is amended:
? Article 38. (TAXABLE). The taxable base of the Game Tax will be determined:
In games of chance and draws, on gross income from the exploitation of the taxed activity, after deduction of the amount corresponding to the Tax to Value Added-VAT;
In business promotions:
In the case of draws, by the total value of the prizes;
In the case of award-free prize giving, for the total value of the awards given in each monthly period within the business promotion term.
In both cases the prizes in kind will be valued at a price market. ?
ARTICLE 3. (ADDITIONS).
I. The third paragraph is incorporated into Article 7 of Law No. 060 of 25 November 2010, of Gaming and Lottery Games,
as amended by the Additional Provision Tenth First of Law No 317 of 11 December 2012, of the Budget State General-Management 2013; with the following text:
?The duration of the business promotion, will be set regulatively.?
II. Section 26 of Law No. 060 of 25 November 2010, Lottery and Gambling Games, with
the following text:
?l) Dispose the hold, the lifting the retention and remission of funds retained in the banking system and
financial, through the Financial System Supervision Authority-ASFI, as preventive or implementing measures. ?
III. The numeral 5 to Paragraph I of Article 28 of Law No. 060 of November 25, 2010, of the Games of
Lottery and Azar, with the following text:
?5. It constitutes a serious infringement sanctioned with a fine equivalent to twice the value of the award, the
failure to transfer to the National Lottery of Beneficence and Health-LONABOL, of the prize not given to the beneficiaries by expiration or the prizes without the winner. In this case the fine will be transferred to LONABOL, replacing the prize.?
ADDITIONAL DISPOSITION
ONLY. As of the enactment of this Law, the Gaming and Social Control Authority of the Game will be
referred to as the Gaming Control Authority.
REPEAL PROVISION
. Article 27 Paragraph II of Law No. 060 of 25 November 2010, of the Gaming and Lottery Games is repealed.
Remitase to the Executive Body, for constitutional purposes.
It is given in the Assembly Chamber of Sessions Plurinational Legislative, six days of the month of July of the year
two thousand fifteen.
Fdo. Jose Alberto Gonzales Samaniego, Lilly Gabriela Montano Viana , Ruben Medinaceli Ortiz, Victor Hugo
Zamora Castedo, Nelly Lenz Roso, A. Claudia Torrez Diez.
Therefore, I enact it to have and comply with the law of the Plurinational State of Bolivia.
Palace of Government of the city of La Paz, at the thirteenth day of July of the year two thousand fifteen.
FDO. EVO MORALES AYMA, Juan Ramón Quintana Taborga, Ana Veronica Ramos Morales MINISTER OF
PRODUCTIVE DEVELOPMENT AND PLURAL AND INTERIM ECONOMY AND PUBLIC FINANCES, Ariana Campero Nava.
