El 20 de diciembre del 2013 se emitió en Bolivia la resolución normativa de directorio Nº 10-0044-13, la cual regula la tributación al momento de vender bienes por comercio electrónico.
Esta disposición innova:
En su articulo 4, que se debe agregar el precio del valor agregado, y si existieren costos adicionales se agregara en la factura o nota fiscal.
En su articulo 5, indica que se debe expedir una factura o nota fiscal de manera electrónica y entregarla al comprador junto al producto. (Este tema relativo a la facturación electrónica, es un tema mas complejo, puesto que tiene todo un reglamento recién aprobado, y para un análisis propio, se lo explicara en una publicación posterior)
En el articulo 7 se incluye la novedad de mostrar el NIT dentro de la plataforma web de comercio electrónico.
Son novedades porque nunca antes se había mencionado esas solemnidades al momento de vender por Internet, pero a mi criterio es algo indispensable al momento de darse estas relaciones jurídicas sin importar que sea comercio electrónico.
Criticas del ciudadano de a pie.
Hace unos días, dialogando esta normativa con ciudadanos de a pie, fue interesante escuchar la opinión de que no les parecía necesario, e incluso es una normativa inútil, puesto que la autoridad de impuestos no podría revisar cada una de las paginas web hospedadas en Bolivia, por lo que es una norma mas que se promulga por promulgar.
Estas opiniones son muy interesantes y a la vez muy ciertas, puesto que la autoridad de impuestos no se tomaría el tiempo para revisar cada una de las paginas que realizan este servicio, a pesar de ser pocas, sin embargo esta normativa a mi criterio cumple otros fines y son los de la prevención primaria, es decir evitar conflictos jurídicos posteriores.
¿En que nos beneficia esta resolución?
Cuando indico que nos ayuda en la prevención primaria me refiero a que reducirá el comercio informal electrónico, (para ver un poco sobre el comercio informal pueden entrar a leer ese breve articulo), pero para el tema concreto, el comercio informal, es la venta de bienes y servicios, sin que estas empresas o comerciantes se encuentren registrados de manera legal en las instancias competentes, se puede concebir el comercio informal en el mundo físico, y con toda tranquilidad se lo debe conocer en el ciberespacio, puesto que se podría manejar de mala fe una plataforma de comercio electrónico, uno puede ocultarse detrás de una pantalla y esta ser usada para realizar estafas al consumidor, no tenemos certeza de quien nos esta ofreciendo servicios y productos.
La presente resolución les pide mostrar su numero de inscripción tributaria, por lo que entendemos que el sujeto al otro lado de la pantalla es una persona jurídicamente identificable.
Recomendaciones:
Estamos viviendo una revolución tecnológica, tenemos muchos retos por vencer todavía en el uso de la tecnología, el comercio electrónico tiene mucho futuro y de manera legal ya estamos obteniendo herramientas para desarrollarlo, por lo que, sugiero a los diversos vendedores digitales, que independiente de si Impuestos Nacionales revisara pagina por pagina del Internet, siempre es necesario que la plataforma de comercio electrónico tenga de manera visible su NIT y su certificación de Funda Empresa, para que de esta manera el consumidor confíe en la pagina, esto lo beneficia puesto que adquirirá mayores clientes por la legitimidad de la pagina.
Y una ultima recomendación es que siga la norma tributaria y emita factura, no olvide que una multa emitida por Impuestos Nacionales se puede realizar de oficio y por denuncia de cualquier ciudadano que se sienta vulnerado, en el comercio convencional no es nuevo que la competencia denuncie a determinadas empresas para que estas se retiren den el mercado, inclusive les sorprendería cuantos casos de denuncias por no emitir facturas se emiten en todo un año.
Thanks you for sharing this unique useful information content with us. Really awesome work. keep on blogging
ResponderEliminarData Science training in btm
Data Science training in rajaji nagar
Data Science training in chennai
Data Science training in kalyan nagar
Data Science training in electronic city
Data Science training in USA
selenium training in chennai
selenium training in bangalore
Were a gaggle of volunteers as well as starting off a brand new gumption within a community. Your blog furnished us precious details to be effective on. You've got completed any amazing work!
ResponderEliminarjava training in chennai | java training in bangalore
java training in tambaram | java training in velachery
java training in omr | oracle training in chennai
Hello. This post couldn’t be written any better! Reading this post reminds me of my previous roommate. He always kept chatting about this. I will forward this page to him. Fairly certain he will have a good read. Thank you for sharing.
ResponderEliminarAWS Training in Bangalore | Amazon Web Services Training in Bangalore
Amazon Web Services Training in Pune | Best AWS Training in Pune
AWS Online Training | Online AWS Certification Course - Gangboard
Selenium Training in Chennai | Best Selenium Training in Chennai
Selenium Training in Bangalore | Best Selenium Training in Bangalore
This looks absolutely perfect. All these tiny details are made with lot of background knowledge. I like it a lot.
ResponderEliminarpython training in tambaram
python training in annanagar
python training in jayanagar
Nice tips. Very innovative... Your post shows all your effort and great experience towards your work Your Information is Great if mastered very well.
ResponderEliminarangularjs online Training
angularjs Training in marathahalli
angularjs interview questions and answers
angularjs Training in bangalore
angularjs Training in bangalore
angularjs online Training
Thanks for such a great article here. I was searching for something like this for quite a long time and at last I’ve found it on your blog. It was definitely interesting for me to read about their market situation nowadays. Well written article Thank You for Sharing with Us project management courses in chennai | pmp training class in chennai | pmp training fee | project management training certification | project management training in chennai | project management certification online |
ResponderEliminarWow good to read amazing post
ResponderEliminarpower BI training course in chennai
Great post. I was once checking constantly this weblog and I'm impressed! Extremely useful information specially the closing part. I maintain such information much. I was once seeking this specific information for a very long time. Many thanks and best of luck.
ResponderEliminarmobile service center in vadapalani
mobile service center in porur
best mobile service center
Visit for AWS training in Bangalore :- Python training in Bangalore
ResponderEliminarThank you for your post. This is excellent information. It is amazing and wonderful to visit your site.web designing training in bangalore
ResponderEliminarReally thanks for sharing such an informative stuff...
ResponderEliminarapex training
wonderful thanks for sharing an amazing idea. keep it...
ResponderEliminarSoftgen Infotech is the Best Oracle Training institute located in BTM Layout, Bangalore providing quality training with Realtime Trainers and 100% Job Assistance.
super post...!
ResponderEliminarinternship in chennai for ece students
internships in chennai for cse students 2019
Inplant training in chennai
internship for eee students
free internship in chennai
eee internship in chennai
internship for ece students in chennai
inplant training in bangalore for cse
inplant training in bangalore
ccna training in chennai
this is more interesting to read
ResponderEliminarBEST ANGULAR JS TRAINING IN CHENNAI WITH PLACEMENT
https://www.acte.in/angular-js-training-in-chennai
https://www.acte.in/angular-js-training-in-annanagar
https://www.acte.in/angular-js-training-in-omr
https://www.acte.in/angular-js-training-in-porur
https://www.acte.in/angular-js-training-in-tambaram
https://www.acte.in/angular-js-training-in-velachery
Your content is so informative.
ResponderEliminarAngularJS training in chennai | AngularJS training in anna nagar | AngularJS training in omr | AngularJS training in porur | AngularJS training in tambaram | AngularJS training in velachery
This site is very useful for me.
ResponderEliminarPython Training in Chennai | Certification | Online Training Course | Python Training in Bangalore | Certification | Online Training Course | Python Training in Hyderabad | Certification | Online Training Course | Python Training in Coimbatore | Certification | Online Training Course | Python Training in Online | Python Certification Training Course
I am very happy to visit your blog. This is definitely helpful to me, eagerly waiting for more updates.
ResponderEliminarWeb Designing Training in Chennai
Web Designing Course in Chennai
Web Designing Training in Bangalore
Web Designing Course in Bangalore
Web Designing Training in Hyderabad
Web Designing Course in Hyderabad
Web Designing Training in Coimbatore
Web Designing Training
Web Designing Online Training
Giving comments on a significant blog is a form of art. I am entirely moved by this piece of writing. I wish to interpret more from you.
ResponderEliminarAngular js Training in Chennai
Angular js Training in Velachery
Angular js Training in Tambaram
Angular js Training in Porur
Angular js Training in Omr
Angular js Training in Annanagar
This article is really fascinating. Great post! Really impressive from the way it is written and structured. I enjoyed reading it. Thank you for a great post. It indeed is informative.
ResponderEliminarSelenium Training in Chennai
Selenium Training in Velachery
Selenium Training in Tambaram
Selenium Training in Porur
Selenium Training in Omr
Selenium Training in Annanagar
Amazing Post Thanks for sharing.
ResponderEliminaramazon web services aws training in chennai
microsoft azure training in chennai
workday training in chennai
android-training-in chennai
ios training in chennai
Really it was an awesome article,very interesting to read.You have provided an nice article,Thanks for sharing
ResponderEliminarIELTS Coaching in chennai
German Classes in Chennai
GRE Coaching Classes in Chennai
TOEFL Coaching in Chennai
Spoken english classes in chennai | Communication training
Thankyou for the valuable content.It was really helpful in understanding the concept.# BOOST Your GOOGLE RANKING.It’s Your Time To Be On #1st Page
ResponderEliminarOur Motive is not just to create links but to get them indexed as will
Increase Domain Authority (DA).We’re on a mission to increase DA PA of your domain
High Quality Backlink Building Service
1000 Backlink at cheapest
50 High Quality for just 50 INR
2000 Backlink at cheapest
5000 Backlink at cheapest
Hey, Wow all the posts are very informative for the people who visit this site. Good work! We also have a Website. Please feel free to visit our site. Thank you for sharing.
ResponderEliminarBe Your Own Boss! If you're looking for a change in your work prospects, then let's prepare for your career from here!!!
Self Employment | Women Development | Information Technology | Engineering Courses
Other put despite charge. Detail design people treat mention interest. Total edge her day firm.education
ResponderEliminar