Boletín Orientación Legal No. 117


  • Partner Fernando Aguirre participated in the city of Miami at the annual conference on Arbitration in Latin America organized by the ICC celebrated in November. He also attended the Arbitration Master Class organized on the same occasion by Iberian Lawyer.
  • Partner Perla Koziner attended the XIX Working Sessions of ASIPI (Inter-American Association of Intellectual Property) held in Buenos Aires from December 4th to the 7th, 2016
  • In the month of November Partner Milenka Saavedra participate as national moderator for Bolivia in the XIX Latin-American Tax Conference held in Santa Cruz de la Sierra.
  • Also in November, two breakfasts organized with the American Chamber of Commerce – AMCHAM, took place in Santa Cruz and in La Paz, with the participation of experts Ramon Servia Oviedo and Milenka Saavedra who addressed issues related to tax debt and statute of limitations.
  • In the month of December, the modifications introduced in the Tax code and Regulations where analyzed in the conference organized by the National Chamber of Industries, with presentations made by experts Ramon Servia Oviedo and Milenka Saavedra.



As reminder, Supreme Decree No. 2697 of March 9, 2016 created the Bolivian Agency of Nuclear Energy – ABEN, as a decentralized public institution, under the tuition of the Ministry of Hydrocarbons and Energy, within the Bolivian Nuclear Program, which aims to foster scientific and technological advances in the country, using nuclear technology for peaceful purposes and to build an inclusive scientific and technological culture in the country, with applications for health, industry, science and technology, as well as training specialists.

The ABEN has the following functions:

1. Implement nuclear technology policies;
2. Propose and develop nuclear technology plans and programs;
3. Supply or commercialize goods in nuclear technology;
4. Develop and provide services in the field of nuclear technology;
5. Promote and develop research in the field of nuclear science and technology and its applications for peaceful purposes in the country;
6. Operate nuclear facilities within the framework of the Bolivian Nuclear Program;
7. Exercise the ownership and state protection on fissionable materials that could be introduced and developed in the country;
8. Exercise state ownership on the radioactive materials contained in the irradiated fuel elements, generated within the Bolivian territory;
9. Other functions provided in current legal regulations.

The Agency is authorized to contract directly or by comparison of offers in foreign territory, goods, works and specialized services when these are not available in the national market or cannot receive offers in the country or the hiring of these is of greater economic benefit for the entity. It may also adhere to contracts drawn up by suppliers and contractors.

Source: Official Gazette No. 840



General Regulations to Law on Integral Waste Management.

Supreme Decree No. 2954, of October 19, 2016, approves the General Regulations to Law No. 755 of October 28, 2015, on Integral Waste Management. It contains a wide variety of definitions and rankings waste generators.

Among other issues, it points out the importance of the participation, support and assistance, education, communication and promotion of integral waste management of the population. It also lists the programs, information and coordination system for integrated waste management; establishes measures of prevention, exploitation and extended responsibility to the producer (separation, differentiated collection of waste) and contains rules on infrastructure facilities for the transfer, treatment and final disposal of waste; authorized operators and the export of waste.

The Regulations establish different deadlines and dates for the implementation of the central aspects of Integral Waste Management.

Source: Official Gazette Nº 902



Mining Production Contracts
Supreme Decree No. 2994 of November 23, 2016, establishes the procedures for the subscription of Mining Production Contracts and of those that are subscribed by adequacy, in areas of the Mining Corporation of Bolivia -COMIBOL.

The requirements for the new contracts are indicated, as well as for the adequacy requests, the adequacy to contracts of Mining Production, the subjects of the procedure for mining production contracts and the procedures for signing new mining production contracts.

Source: Official Gazette Nº 912



Regularization of migration status of foreigners
Supreme Decree No. 2965, of November 1, 2016 exceptionally establishes the regularization of migration of foreigners who are in Bolivian territory in an irregular situation. For such purpose, the General Director of Migration – DIGEMIG and the General Service of Personal Identification – SEGIP, will apply the exemption on the collection of fines.

Source: Official Gazette Nº 906



1. Regulations to Bolivian Tax Code

Supreme Decree No. 2993 of November 23, 2016, amends Supreme Decree No. 27310 of January 9, 2004, which regulates Law No. 2492 of August 2, 2003, the Bolivian Tax Code.

Tax Debt Determination and Composition are modified as well as Interests, Partial Payments and Payments to Account, Electronic Notification, Rectifications in favor of the Tax Administration and the Taxpayer, Effective Repentance, Omission of payment and Customs Debt.

Source: Official Gazette Nº 912

2. Tax offenses

Normative Resolution of the Board of Directors of the SIN, No. 10-0031-16 of November 25, 2016, establishes tax offenses and sanctioning procedures applicable under Law No. 2492 of August 2, 2003, Bolivian Tax Code.

Tax offenses are classified as:
a) Failure to register with the Tax Registers.
b) Not issuing of Invoices Issuance or Equivalent Documents.
c) Failure to pay
d) Non-compliance with Formal Obligations
e) Those established in special laws


3. Ex officio determination and tax refunds

Normative Resolution of the Board of Directors of the SIN, No. 10-0032-16 of November 25, 2016, establishes the procedure for ex officio determination and tax refunds, arising from the exercise of the powers of control, verification, inspection and investigation of the Tax Administration and its sanctioning procedure.


4. Sanctions

The Normative Resolution of the Board of the National Taxes Service – SIN, No. 10-0033-16 of December 25, 2016, establishes sanctions for each of the contravening conducts, in compliance with Art Nº 64 of Law No. 2492 of the Bolivian Tax Code. It establishes the Breaches of Formal Duties of Taxpayers of the General Regime and Taxpayers of Special Regimes.


5. Commission agents / consignees

Supreme Decree No. 3050 of January 11, 2017 establishes the tax regime applicable to taxable persons who carry out activities of sale of goods and / or provision of services on behalf of third parties, as commission agents or consignees, in exchange for a commission, who must be registered in the General Taxation System and have a commission contract containing at least provision on the commercialization of certain goods and / or services, payment of commission, quantity of the product to be marketed, term of duration and sale price.

Also, the Decree details the obligations that commission agents or consignees must comply with.

Source: Official Gazette No. 926



1. New Law of the Ombudsman

Law No. 870, December 13, 2016 regulates the attributions, prerogatives, organization and operation of the Ombudsman’s Office of the Plurinational State of Bolivia, derogating Law 1818 of December 22, 1997.

The Ombudsman’s Office is the institution of national public law, in charge of ensuring the validity, promotion, diffusion and fulfillment of individual and collective human rights recognized by the Political Constitution, Laws and International Instruments. It is also in charge of the promotion and defense of the rights of native indigenous peoples and nations, urban peoples, intercultural, Afro-Bolivian, and Bolivian communities abroad, in coordination with the corresponding instances.

The Ombudsman’s Office has functional, financial and administrative autonomy. In the exercise of its functions it does not receive instructions from the State Bodies, is subject to fiscal control and has its headquarters in the city of La Paz.

The Ombudsman’s Office shall grant all natural or legal persons access to their services, avoiding sponsorships, formalities or conditions for their intervention. Speaking at least two (2) official languages of the state is a requirement to occupy office as Ombudsman and mandate if established in 6 years, without possibility of extension or new designation.

Administration of the Ombudsman’s Office is subject to the Systems of Government Administration and Control.

Source: Official Gazette Nº 919

2. MADE IN BOLIVIA” movement

Supreme Decree No. 3010, of December 7, 2016 aims to promote the “MADE IN BOLIVIA Movement “ through the creation of the Seal MADE IN BOLIVIA as an element of identification of Bolivian products. The “MADE IN BOLIVIA Movement” is a series of long-term social and economic actions aimed at promoting national production and making the Bolivian consumer aware of the importance of acquiring Bolivian products, based on thematic axes led by the Ministry of Productive Development And Plural Economics.

Source: Official Gazette No. 0915

3. Fund for the Promotion and Facilitation of Tourism and Special Contribution

Law No. 867 of December 12, 2016, Law for the Creation of the Fund for the Promotion and Facilitation of Tourism and Special Contribution, besides creating said Fund (–FONTUR) establishing its administration and sources of financing, within the framework of the tourism policy of the central level of the State, creates a Special Contribution for the Promotion and Facilitation of Tourism – CETUR, which will allow the elaboration and implementation of tourism programs and / or projects.

Source: Official Gazette Nº 916

4. 2017 Economic Census of the Plurinational State of Bolivia

Supreme Decree No. 2976, of November 16, 2016, defines the census scope, period of data collection, creation of the Institutional Committee and the support and inter-institutional coordination of the 2017 Economic Census of the Plurinational State of Bolivia – CE-2017.

Source: Official Gazette Nº 910

Edited by M. Carolina Aguirre U. and Marta Urioste de Aguirre

  • This document does not constitute legal advice or legal opinion on any specific matter.

Bufete Aguirre Soc. Civ.