On June 6 and 7, 2023, an international activity on the “Impacts of the CIAT-NORAD Program in strengthening the Bolivian Internal Revenue Service” was held in Cochabamba. Its main purpose was to present the achievements of the Bolivian SIN as a result of the CIAT-NORAD Cooperation Program for strengthening the Tax Administrations in Developing Countries of Latin America and the Caribbean and complementary cooperation efforts by the IMF and the IDB. Likewise, representatives of the tax administrations of Brazil, Chile, Spain and Uruguay presented related experiences; and consultants involved in the CIAT-NORAD Program commented on their experience with the SIN, the lessons learned, and possible next steps.

The agenda of the meeting addressed four core areas, in which the SIN received support from the Program and international organizations: digitalization strategies for tax control, collection strategies, risk management, and transfer pricing.

Among other topics, the meeting highlighted how in recent years the SIN has faced a constant technological change, triggering a reengineering of several of its processes and thus achieving the ISO 9001:2015 certification. Regulatory reforms have enabled the use of electronic signatures and electronic invoicing, promoted in 2021, and in 2023 the implemented Integrated Tax Administration System (SIAT online) was consolidated. In 2014, the incorporation of the transfer pricing standard created the need to develop infrastructure and capabilities for its effective implementation. This challenge was successfully addressed in a relatively short time despite its complexity, with the current existence of an International Tax Unit that has identified risks of abusive manipulation and generated control actions on the matter. In the scope of risk control by SIN, a Big Data system has been implemented, which facilitate information processing from purchase and sales records.

The CIAT Executive Secretary thanks the SIN for its efforts to organize this activity, NORAD for providing the necessary resources to make it happen, and all the tax administrations and organizations that accompanied this initiative.

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