Bolivias Mining Fiscal Regime: H1 2014

Published: Jul, 2014 | Pages: 12 | Publisher: Timetric
Industry: Mining | Report Format: Electronic (PDF)


Synopsis
Timetric's Bolivian fiscal regime report covers the governing bodies, law, rights and obligations and tax-related information on 3 commodities: silver, zinc and gold. 

Summary
The Ministry of Mining and Metallurgy, and the Bolivian Mining Corporation govern the mining industry in Bolivia. The Mining Code of 1977 (law No. 1997) governs and regulates mining activities for prospecting, exploration and exploitation of mineral resources in Bolivia. 
Scope
The report outlines Bolivia's governing bodies, governing laws, rights and obligations and key fiscal terms which includes Annual Patent, Royalty, Corporate Income Tax, Capital Gains Tax, Special Consumption Tax, Complementary Mining Tax, Withholding Tax, Loss Carry Forward and Value Added Tax, VAT. 
Reason To Buy
To gain an overview of Bolivia's mining fiscal regime. 
Key Highlights
 The Ministry of Mining and Metallurgy implements and regulates mining and metallurgical policy, along with development of mining by applying transparency, technical and social commitments through the generation of economic surplus.
Comibol is a self-sustaining mining institution responsible for managing the mining supply chain, promoting the diversification of mining and metallurgical activities, and contributing to economic growth and environmental sustainability. 
The Mining Code of 1977 (law No. 1997) governs and regulates mining activities for the prospecting, exploration and exploitation of mineral resources in Bolivia.

 1 Executive Summary
2 The Bolivian Mining Industry - Governing Bodies
2.1 Ministry of Mining and Metallurgy
2.2 Bolivian Mining Corporation (Comibol)
3 The Bolivian Mining Industry - Governing Law
3.1 The Mining Code
3.1.1 Mining Concession
4 The Bolivian Mining Industry - Rights and Obligations
4.1 Rights
4.2 Obligations
5 The Bolivian Mining Industry - Key Fiscal Terms
5.1 Annual Patent
5.2 Royalty
5.3 Corporate Income Tax
5.4 Capital Gain Tax
5.5 Special Consumption Tax (SCT)
5.6 Complementary Mining Tax
5.7 Withholding Tax
5.8 Loss carry Forward
5.9 Value Added Tax (VAT)
6 Appendix
6.1 What is this Report About?
6.2 Methodology
6.3 Secondary Research
6.4 Primary Research
6.5 Contact Timetric
6.6 About Timetric
6.7 Timetric's Services
6.8 Disclaimer


List of Tables
Table 1: The Mining Industry in Bolivia - Fiscal Regime Terms and Other Taxes (%), 2014
Table 2: Mining Industry in Bolivia - Annual Patent (BOB), 2014