{"id":19744,"date":"2025-10-02T14:12:22","date_gmt":"2025-10-02T18:12:22","guid":{"rendered":"http:\/\/desawww.impuestos.gob.bo\/?page_id=19744"},"modified":"2025-10-03T11:34:00","modified_gmt":"2025-10-03T15:34:00","slug":"normativa-tributaria-gestion-1991","status":"publish","type":"page","link":"https:\/\/www.impuestos.gob.bo\/index.php\/normativa-tributaria-gestion-1991\/","title":{"rendered":"NORMATIVA TRIBUTARIA GESTI\u00d3N 1991"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>N\u00famero<\/th><th>Descripci\u00f3n<\/th><th>Fecha de Aprobaci\u00f3n<\/th><th>Documento<\/th><\/tr><\/thead><tbody><tr><td>RA05-0002-91<\/td><td>Modifica boletas de pago prevaloradas<\/td><td>03\/01\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0002-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0008-91<\/td><td>Prorroga plazo para el pago del \u00faltimo bimestre de 1990<\/td><td>10\/01\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0008-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0017-91<\/td><td>Prorroga plazo para reempadronamiento<\/td><td>16\/01\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0017-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0018-91<\/td><td>Prorroga plazo para el pago de noviembre diciembre 1990<\/td><td>16\/01\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0018-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0032-91<\/td><td>Aprueba el uso de Form. N 391<\/td><td>18\/01\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0032-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0090-91<\/td><td>&nbsp;<\/td><td>13\/03\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0090-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0122-91<\/td><td>&nbsp;<\/td><td>05\/04\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0122-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0201-91<\/td><td>Prorroga plazo de presentaci\u00f3n de Declaraciones Juradas para sector de empresas Bancarias, de Seguros, Comerciales y de Servicios, etc.<\/td><td>24\/04\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0201-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0221-91<\/td><td>Establece un r\u00e9gimen de obligaciones para personas naturales y jur\u00eddicas que intervienen en el rescate de caf\u00e9<\/td><td>07\/05\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0221-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0234-91<\/td><td>Designa agentes de informaci\u00f3n a cl\u00ednicas y centros de salud<\/td><td>08\/05\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0234-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0242-91<\/td><td>Otorga plazo para declaraci\u00f3n y pago de impuestos del sector Bancario, Comercial<\/td><td>14\/05\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0242-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0245-91<\/td><td>&nbsp;<\/td><td>15\/05\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0245-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0306-91<\/td><td>Posterga el plazo para la habilitaci\u00f3n de notas fiscales para el sector industrial hasta el 30 de Septiembre de 1991<\/td><td>03\/06\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0306-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0332-91<\/td><td>Establece formalidades para el empleo de m\u00e1quinas computadoras<\/td><td>12\/06\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0332-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0353-91<\/td><td>Dispone que las facturas habilitadas con el nuevo cifrado tendr\u00e1n vigencia hasta el mes de abril de 1992<\/td><td>27\/06\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0353-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0360-91<\/td><td>Autoriza la comercializaci\u00f3n de alcohol potable<\/td><td>04\/07\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0360-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0423-91<\/td><td>Prorroga plazo de presentaci\u00f3n de Declaraciones Juradas del sector de Empresas Industriales<\/td><td>29\/07\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0423-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0445-91<\/td><td>Amplia el plazo de validez legal de notas fiscales con cifrado antiguo hasta el ultimo d\u00eda de abril de 1992<\/td><td>02\/08\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0445-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0462-91<\/td><td>Establece responsabilidades en la habilitaci\u00f3n de notas fiscales<\/td><td>12\/08\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0462-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0652-91<\/td><td>Prorroga plazo de presentaci\u00f3n de Declaraciones Juradas para empresas Agropecuarias<\/td><td>20\/10\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0652-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><tr><td>RA05-0746-91<\/td><td>Reglamenta aspectos operativos en aplicaci\u00f3n del D.S. 22835<\/td><td>10\/12\/1991<\/td><td><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/RA05-0746-91.pdf\" target=\"_blank\" rel=\"noopener\">Descargar documento<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Normativa 1986 &#8211; 2001<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/normativa-tributaria-gestion-2001\/\" data-type=\"page\" data-id=\"19726\">2001<\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/normativa-tributaria-gestion-2000\/\" data-type=\"page\" data-id=\"19726\">2000<\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/normativa-tributaria-gestion-1999\/\" data-type=\"page\" data-id=\"19728\">1999<\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/normativa-tributaria-gestion-1998\/\" data-type=\"page\" data-id=\"19730\">1998<\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/normativa-tributaria-gestion-1997\/\" data-type=\"page\" data-id=\"19732\">1997<\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/normativa-tributaria-gestion-1996\/\" data-type=\"page\" data-id=\"19734\">1996<\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/normativa-tributaria-gestion-1995\/\" data-type=\"page\" data-id=\"19736\">1995<\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/normativa-tributaria-gestion-1994\/\" data-type=\"page\" data-id=\"19738\">1994<\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/normativa-tributaria-gestion-1993\/\" data-type=\"page\" data-id=\"19740\">1993<\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/normativa-tributaria-gestion-1992\/\" data-type=\"page\" data-id=\"19742\">1992<\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/normativa-tributaria-gestion-1991\/\" data-type=\"page\" data-id=\"19744\">1991<\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/normativa-tributaria-gestion-1990\/\" data-type=\"page\" data-id=\"19758\">1990<\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/normativa-tributaria-gestion-1989\/\" data-type=\"page\" data-id=\"19747\">1989<\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/normativa-tributaria-gestion-1988\/\" data-type=\"page\" data-id=\"19749\">1988<\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/normativa-tributaria-gestion-1987\/\" data-type=\"page\" data-id=\"19751\">1987<\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/normativa-tributaria-gestion-1986\/\" data-type=\"page\" data-id=\"19753\">1986<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>N\u00famero Descripci\u00f3n Fecha de Aprobaci\u00f3n Documento RA05-0002-91 Modifica boletas de pago prevaloradas 03\/01\/1991 Descargar documento RA05-0008-91 Prorroga plazo para el pago del \u00faltimo bimestre de 1990 10\/01\/1991 Descargar documento RA05-0017-91 Prorroga plazo para reempadronamiento 16\/01\/1991 Descargar documento RA05-0018-91 Prorroga plazo para el pago de noviembre diciembre 1990 16\/01\/1991 Descargar documento RA05-0032-91 Aprueba el uso de [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-19744","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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