imageBolivia | Law No. 186 October 20, 2011

Law that sets a 0% VAT on the sale of minerals and metals in their first phase of commercialization

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I. From the effective date of this Law, sales in the domestic market of minerals and metals in their first stage of commercialization, made by mining cooperatives, including primary producers that produce in an artisanal way and are subject to a Contract with the State, in accordance with Article 369 of the Political Constitution of the State, included in the object of Value Added Tax (VAT) shall apply a zero-rate regime in this tax. II. In the following stages of commercialization of minerals and metals made In the domestic market, the general rate of the Value Added Tax (VAT) shall be applied as established in Title I of the Re-arranged Text of Law no. 843.