Compliance Alert – The National Tax Service (SIN) of Bolivia published versions 1.0.47 and 1.0.48

The National Tax Service (SIN) of Bolivia published versions 1.0.47 and 1.0.48 on its website modifying sections “Authorization Process and Renewal of Billing Computer Systems” and “Issuance and Sending”.

Updates to the Authorization Process and Renewal of Billing Computer Systems section include a clarifying note in the “Authorization Process” section and a new section called “Authorization Renewal” which are described below:

• Authorization process: It includes a clarifying note on the authorization for each type of system.

           - All WEB or API systems must carry out the authorization separately of each other.

• Renewal of authorization in the Billing Computer System: Incorporates the process for renewing authorization by VAT taxpayers in their capacity as Owner or Supplier of the Billing Computer System, which must be done every three (3) years, described in RND 102100000011.
• Issuance and sending of Digital Invoices: Incorporates two explanatory notes on issuance with C.I. document type and the use of the exception code:

           - If during issuance the Identity Card (CI) or Tax Identification Number (NIT) is used as the document type, the issuing system must validate that the value sent is numeric;

           - The exception code must be sent with a value of 0 (zero), it is sent in 1 (one) only if the Document Type is Tax Identification Number (NIT), to ask the SIN not to validate it. In an offline issue and if the document type is NIT, always send the exception code in one (1).

These observations are published under versions 1.0.47 and 1.0.48.