Board Regulatory Resolution No. 102600000020

The National Tax Service has issued the referenced Board Regulatory Resolution (RND), which introduces amendments to its Regulations on Payment Facilities.

• The progressive scale of percentages based on the amount of debt has been eliminated regarding the initial payment and guarantee (in cash, securities, or on first demand), required to access the payment facilities arrangement. Instead, a single fixed percentage of 5% is applicable to the total tax debt and/or fine.
• It allows for the submission of a new application in case of withdrawal, when, despite having made the initial payment, the guarantee is not formally established, and vice versa.

Contacts and Further Information

Our team is available to provide more information about the content of Resolution 1026-20, as well as to identify the specific conditions applicable to each case.

To schedule a meeting or make inquiries, please contact our legal team: abogados@baqsn.bo