Industries

Helping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That’s why KPMG LLP established its industry-driven structure. In fact, KPMG LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.

How We Work

We bring together passionate problem-solvers, innovative technologies, and full-service capabilities to create opportunity with every insight.

Learn more

Careers & Culture

What is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.

Learn more

Bolivia: Guidance on correction of invoices in the registry of purchases and sales

RND N°102400000009 (8 March 2024)

March 12, 2024

The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND N°102400000009 (8 March 2024)—incorporating the definition of “control of invoices and observed fiscal notes” in RND No. 10-0032-16, corresponding to the specific control of differences identified in the registry of purchases and sales (RCV) that may be corrected through the “observed invoices correction and payment module” available in the SIAT Online option.

In addition, electronic payment slip 1024 is approved, available in the “correction and payment of observed invoices module” of the SIAT option, for the purposes of making voluntary payment based on the correction of invoices in the RCV. 

Background

Article 4 of RND No. 10-0032-16 provides that when differences are found in fiscal documents reported in the RCV as a result of the verification of the information declared by the buyer and seller, they must be communicated through the tax mailbox so that appropriate payment may be made or the RCV and affidavit may be amended.

Read a March 2024 report (Spanish) [PDF 266 KB] prepared by the KPMG member firm in Bolivia

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's Privacy Statement.

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline