Bolivia: Guidance for repetition actions
Guidance concerning repetition actions addressing a number of topics
Guidance concerning repetition actions addressing a number of topics
The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND No. 102300000013—concerning repetition actions.
The guidance addresses the following topics:
- Cases in which the repetition action proceeds
- Cases in which the repetition action is not applicable
- Types of requests
- Holders of the repetition action
- Withholding or collection agents
- Calculation of the amount
- Computation of the prescription and term of the request
- Compensation with executory debts
- Procedure for submitting the application
- Requirements
- Verification and receipt of documents
- Additional documentation
- Tax authority reports
- Administrative resolution of acceptance or rejection
- Issuance of CENOCREF
- Delivery of CENOCREF
- How to proceed with the procedures in progress
- Form 576 v.2
Read an April 2023 report (Spanish) [PDF 1.7 MB] prepared by the KPMG member firm in Bolivia
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.