BOARD REGULATORY RESOLUTION No. 102600000031 (RND 1026-31) MODIFICATIONS TO THE NATIONAL TAXPAYER REGISTRY

The National Tax Service (SIN) issued RND 1026-31 on August 13, 2026, through which it modifies aspects related to the National Taxpayer Registry (RNC), as follows:

• Tax regime change: It enables the possibility to switch from the General Tax Regime to any Special Tax Regime and vice versa, with the exception of taxpayers migrating from the Unified Agricultural Regime (RAU) to the General Regime, this change is considered irreversible. These procedures may be carried out either online or in person.
  With this modification, the tax regime is intended to be more closely aligned with the economic reality of each taxpayer, reducing compliance costs and facilitating tax planning..
• Digital certifications: It is now possible to obtain the following certifications virtually through the SIN website:
  • • Certification of Registration in the RNC
    • Certificate of Non-Ownership of NIT

Digitally issued certifications will include a QR code to verify their authenticity and will have full legal and evidentiary validity throughout the national territory.
This modification will allow business management to be optimized by reducing the time and expenses associated with in-person procedures.
Contacts and further information
For more information on the content of RND 1026-31, you may contact our legal team: abogados@baqsn.bo