Bolivia: Application procedure for issuance of certificates of fiscal credit notes

The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND No. 102300000007 (3 March 2023)—to repeal the previous RND No. 101700000008 (2 May 2017) and to establish the procedure and requirements for the request for the issuance of Certificates of Fiscal Credit Notes (CENOCREF) for the discounts granted by the public service companies for the distribution of electricity and potable water for domestic consumption, to the holders of the discount regime and privileges. 

RND No. 102300000007 covers public utility companies for the distribution of electricity and water for domestic consumption that provide a 20% discount to holders of the discounts and privileges regime established in Law No. 1886.

Once the information is registered in the "Online procedures and services" option, the applicant must submit their application and attach:

• The digital graphic representation of the invoice issued to the TGN with the amount of the consolidated discount to be requested, with the following information:
  • Name or company name: General Treasury of the Nation
  • NIT: 99001
  • Detail: "Discount 20% Law 1886, Period: (Month/ Year)"

The particularities of the issuance and technical aspects of the invoice issued to the Tesoro General de la Nación (TGN) once the discount period has ended, must be framed within the provisions of the current billing regulations.

• The detail of the beneficiaries (direct and indirect) contained in a file in PDF format with the title "List of Beneficiaries Discount Period mm/yyyy," including this information under the following headings:
  
  • Row number
    
  • Full name of the beneficiary
  • Type of identification (CID/military service book)
  • Identification number
  • Date of birth of the beneficiary
  • Number of the invoice issued to the beneficiary
  • Authorization number or CUF of the invoice
  • Invoice control code (as applicable)
  • Consumption in kWh or cubic meters (as appropriate)
  • Direct beneficiary discount amount
  • Indirect beneficiary discount amount
  • Invoiced amount
• The flat files with the .TXT extension with the names CONTROL and BENEFICI generated as detailed in the Technical Instructional Annex for Sending and Receiving Information on the Request for the Issuance of Tax Credit Note Certificates (CENOCREF) published in the SIAT online.

• The term for requesting the issuance of Certificates of Fiscal Credit Notes (CENOCREF) is 60 days countable from the day following the period in which the discount was made.
• If an error is identified at the time of validation and information capture, there will be a period of 10 calendar days to correct it.

The requests that are made or corrected outside the administrative hours of the Tax Administration, will be reviewed, validated and attended to until the next business day after they are sent.

Read a March 2023 report (Spanish) [PDF 1.2 MB] prepared by the KPMG member firm in Bolivia