- agosto 18, 2019
- Posted by: LAS
- Categoría: Uncategorized
RESOLUTION OF HIERARCHICAL RESOURCE AGIT-RJ 0007/2018
dated January 2, 2018, which in its most relevant considerations states the following:
– The Prescription Institute is fully in force in accordance with the provisions of Law No. 2492 (CTB) and with the modifications made by Law No. 291 of 09/22/2012 and Law No. 317 of December 11, 2012, however in In cases of tax debts that were self-determined in the previous steps to the modifications of Law No. 291 and 317, Article 59 of Law No. 2492 Bolivian Tax Code should be applied without modifications to the calculation of the prescription.
– According to paragraph I, numeral 4 and 60 paragraph II of the Bolivian Tax Code without modifications, the beginning of the calculation of the Prescription starts from the notification with the Tax Execution Titles.
PRESCRIPTION OF THE FACULTY OF THE TAX ADMINISTRATION TO EXECUTE SANCTIONS:
– Article 154 paragraph IV of the Bolivian Tax Code, determines that the administrative action to execute sanctions in cases of self-determined debts prescribes after two years ratifies the analysis of the Plurinational Constitutional Judgment No. 1169/2016-S3
– It establishes that the prescription requests as well as the request for liquidation of the tax debt do not constitute express or tacit recognition of the obligation and do not interrupt the calculation of the prescription because they are not considered as circumstances of cause of interruption provided for in article 61 of the Code Bolivian Tax, as both applications are within the framework of the right of perversion provided for in Article 24 of the Political Constitution of the State.
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