TRANSITORITY IN THE IMPLEMENTATION OF ONLINE BILLING MODALITIES - THIRD GROUP OF TAXPAYERS

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 administrative regulations of a general nature for the purposes of the application of tax regulations , which may not modify, expand or suppress the scope of the tax or its constituent elements. That through Normative Resolution of the Board of Directors (RND) No. 102100000011 of August 11, 2021, the National Tax Service regulated the Billing System in the Plurinational State of Bolivia, within the framework of Law No. 843 (current Ordered Text), Supreme Decree No. 21530 VAT Regulations and other related regulations in the tax field. That the Normative Resolution of the Directory (RND) No. 102200000010 of May 18, 2022, "Third Group of Taxpayers that must Implement an Online Billing Modality", establishes the third group of taxpayers that must adapt and implement their Systems Billing Computers in accordance with the provisions of RND No. 102100000011, establishing the date from which they must issue Digital Fiscal Documents through the assigned online billing modality. That in order to make possible the pertinent adjustments until a comprehensive implementation by the taxpayers reached by RND No. 102200000010 in their Billing Information Systems, this Tax Administration considers it necessary to establish a transitory period in which they can issue Fiscal Documents through the assigned online billing modality as well as in the previously used Computerized SFV or manual billing modalities. Pursuant to Subsection p) of Article 19 of Supreme Decree No. 26462 of December 22, 2001, Regulation of Law No. 2166 of the National Tax Service, the Executive President in use of his powers and in application of Subsection a) of Number 1 of the Administrative Resolution of the Board of Directors No. 09-0011-02 of August 28, 2002, is authorized to sign Normative Resolutions of the Board of Directors.