Unofficial translation
BOARD OF DIRECTORS POLICY RESOLUTION NO. 102300000009
R-0011-01
TRANSITIONAL PERIOD FOR THE IMPLEMENTATION OF ONLINE BILLING MODALITIES – FOURTH GROUP OF TAXPAYERS
FOURTH GROUP OF TAXPAYERS
La Paz, March 17, 2023
SEEN AND CONSIDERING:
That Article 64 of Law No. 2492 of August 2, 2003, Bolivian Tax Code, establishes that the Tax Administration is empowered to issue general administrative regulations for the purposes of administrative rules of a general nature for the application of tax regulations, which may not modify, extend or suppress the modify, extend or suppress the scope of the tax or its constituent elements.
That Article 13 of Law No. 843, in accordance with Article 13 of Supreme Decree No. 21530, provides as follows Regulations of the Value Added Tax, empowers the Tax Administration to regulate the form of issuance of Invoices the form of issuance of Invoices, Tax Notes or Equivalent Documents, as well as the records to be kept by the taxpayers.
That by means of Normative Resolution of the Board of Directors (RND) No. 102100000011 of August 11, 2021, the National Tax Service regulated the Invoicing System in the Plurinational State of Bolivia, in the framework of the of Bolivia, within the framework of Law No. 843 (current Ordinance), Supreme Decree No. 21530, VAT Regulations and other related regulations.
That by means of RND Nº 102200000024 dated November 10, 2022, “Fourth Group of Taxpayers that must Implement an Online Invoicing Modality”, the National Tax Service designated the fourth group of taxpayers that must designated the fourth group of taxpayers that must implement an online invoicing modality, establishing the date from the date from which they must start issuing Digital Tax Documents.
That in order to make it feasible to carry out the pertinent adjustments until a complete implementation by the taxpayers reached by the taxpayers covered by RND No. 102200000024 in their Computerized Invoicing Systems, this Administration Invoicing Systems, this Tax Administration considers it necessary to establish a transitory period in which taxpayers may period in which they may issue Tax Documents through the assigned online invoicing modality, as well as in the other modalities as well as in the SFV computerized or manual invoicing modalities previously used.
Pursuant to Article 19, Paragraph p) of Supreme Decree No. 26462 of December 22, 2001, Regulation of Law No. 21.2 of 2001. Regulation of Law No. 2166 of the National Tax Service, the Executive President, in use of his powers and in in use of his powers and in application of Paragraph a) of Number 1 of Administrative Resolution No. 09-0011-02 of the Board of Directors of the of the Board of Directors No. 09-0011-02 of August 28, 2002, is authorized to execute Normative Resolutions of the Board of Directors.
THEREFORE:
The Executive President a.i. of the National Tax Service, in use of the powers conferred by Article 64 of Law Nº 64 of Law Nº 64 of the National Tax Service, is authorized to sign the Normative Resolutions of the Board of Directors. by Article 64 of Law No. 2492 of August 2, 2003, Bolivian Tax Code, and the aforementioned provisions, hereby above-mentioned provisions,
RESOLVES:
Sole Article.- I. In order to facilitate the implementation of its Computerized Invoicing Systems, the taxpayers affected by this Invoicing Systems, the taxpayers covered by RND No. 102200000024 of November 10, 2022, “Fourth Group of 2022, “Fourth Group of Taxpayers that must Implement an Online Invoicing Modality”, may issue Tax taxpayers may issue Tax Documents through the assigned online invoicing modality and/or the Computerized invoicing modality and/or the SFV Computerized or manual billing modality previously used, until May 31, 2023.
II. As of June 1, 2023, the aforementioned taxpayers shall issue Tax Documents only through the online invoicing modality
only through the online invoicing modality assigned, according to RND No. 102200000024 of 10 May 2023.
102200000024 of November 10, 2022.
To be registered, published and complied with.
Source gob.bo
