UPDATE OF THE FIXED QUOTA PER HECTARE OF THE UNIFIED AGRICULTURAL REGIME (RAU) – MANAGEMENT 2021
26 September 2022
SEEN AND CONSIDERING: That Article 64 of Law No. 2492 of August 2, 2003, Bolivian Tax Code, establishes that the Tax Administration may issue general administrative regulations for the purposes of the application of tax regulations, which They may not modify, expand or suppress the scope of the tax or its constituent elements. That Article 4 of Law No. 1606 of December 22, 1994, introduces modifications to the National Tax Regime, empowering the Executive Power (current Executive Body) to regulate the application of taxes for the Agricultural Sector on the basis of Supreme Decree No. 22148 of March 3, 1989. That Supreme Decree No. 24463 of December 27, 1996 establishes a Unified Agricultural Regime (RAU) for the liquidation and simplified annual payment of Taxes: Value Added (VAT), Transactions ( IT), on the Profits of the Companies (IUE) and the Complementary Regime to the Value Added Tax (RC-VAT), by natural persons and undivided successions that carry out agricultural or livestock activities. That Article 15 of the aforementioned regulation provides that the National Tax Service will annually update the values of the fixed quotas contained in Annex II of the aforementioned decree, based on the variation of the official price of the United States Dollar with respect to the Boliviano produced between January 1, 1997 and up to thirty (30) days before the general expiration date established for each transaction; also, according to Law No. 2434 of December 21, 2002 and Supreme Decree No. 27028 of May 8, 2003, the use of the variation of the Dollar of the United States of America is replaced by the Housing Development Unit for the updating of values from December 26, 2002. That Supreme Decree No. 24988 of March 19, 1998, replaces Annex II of Supreme Decree No. 24463 that establishes the values for the determination of the tax for taxpayers of the Unified Agricultural Regime (RAU). That Article 20 of Supreme Decree No. 24463 modified by Article 3 of Supreme Decree No. 26864 of December 14, 2002, empowers the National Tax Service to establish the form, term and places for the liquidation and payment of the RAU. That the Normative Resolution of the Board of Directors No. 10-0014-03 of September 24, 2003, establishes October 31 of each year as the due date for the payment of the single annual fee of the Unified Agricultural Regime. That the Normative Resolution of the Board of Directors No. 101800000022, establishes that the RAU Certificate of Non-Taxability is processed annually, having as start date of processing, the one in which the Normative Resolution of the Board of Directors that Updates the Fixed Quota per Hectare of the Regime enters into force. Agricultural Unified (RAU) and as deadline for processing the expiration of the term established for the presentation of Sworn Declarations and payment of tax obligations of the RAU. That in compliance with the aforementioned provisions, it corresponds to the National Tax Service to update the values of said table for the liquidation and payment of the RAU corresponding to Management 2021. That according to Subsection p) of Article 19 of Supreme Decree No. 26462 of 22 December 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 Numeral 1 of the Administrative Resolution of the Board of Directors No. 09-0011-02 of 28 December August 2002, is empowered to sign Normative Resolutions of the Board of Directors.