imageBolivia | Law No. 2492 of August 4, 2003

Tax Code

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The provisions of this Code establish the fundamental principles, institutions, procedures and norms that regulate the legal regime of the Bolivian tax system and are applicable to all national, departmental, municipal and university taxes. The tax rules have application in the territorial scope subject to the regulatory power of the competent body to dictate them, unless in them more restricted territorial limits are established.