Bolivia Formulario 200 V.5 Resumido — Declaración Jurada del Impuesto al Valor Agregado (IVA)

Candidate selection

GOV-4460 ("GovSchema Standard Research", child of GOV-4458). A parallel scouting pass under GOV-4458, run after Paraguay's remaining Passport and National ID verticals were confirmed dead ends (Policía Nacional's own Departamento de Identificaciones handles both in person, with no downloadable form or itemized field guide for either), identified Bolivia's Servicio de Impuestos Nacionales (SIN) monthly IVA declaration (Formulario 200 v.5) as a genuinely downloadable, unauthenticated PDF with a page-by-page instructivo covering every casilla. This schema opens Bolivia as the registry's 86th jurisdiction, Taxes vertical (1 of 6).

Reaching the live source

Independently re-fetched and re-hashed rather than trusting the scouting note's own description at face value:

• https://www.impuestos.gob.bo/wp-content/uploads/2025/10/200v5.pdf
• HTTP 200, Content-Type: application/pdf, Last-Modified: Thu, 16 Oct 2025 20:59:14 GMT, Content-Length: 609,640 bytes.
• No login, CAPTCHA, or WAF gate — a plain unauthenticated curl request with no session/cookie state reached it cleanly.
• sha256 1f1e2f4d08cef95cb93fffe953875788c6a90299d8bb9fa0121d0940494eb5a2.
• PDF header confirmed by clean pdfjs-dist text-layer extraction across all 5 pages, no OCR/scan-image fallback needed.

Material discrepancy from this cycle's own scouting estimate

Disclosed up front, since it materially changes this schema's scope from what was expected going in. The issue that delegated this authoring cycle described "~52 numbered casillas across 8 rubros ... plus datos informativos, datos pago SIGMA." The actual live PDF at the given URL is titled, in its own printed header, "Formulario 200 V.5 Resumido" (abbreviated/summary edition) and contains only 30 numbered filas across 4 rubros. An exhaustive grep of the full extracted text layer for "RECTIF", "SIGMA", and "informativ" returned zero hits anywhere in the document.

A web search independently found third-party commentary (boliviaimpuestos.com) referencing a longer "extendido" edition of this same form with roughly 52 casillas, including a SIGMA-payment-related casilla 8883 — suggesting a fuller edition may exist, most likely inside SIN's own authenticated Oficina Virtual e-filing portal, distinct from this specific publicly-downloadable PDF.

Per this registry's source-of-truth-fidelity principle, this schema is authored strictly against the actual bytes at the cited URL — the Resumido edition — not the pre-authoring estimate. This is disclosed here rather than silently reconciled, so a future cycle revisiting Bolivia's Taxes vertical knows the fuller "extendido" edition remains unauthored backlog if it can ever be located at an unauthenticated URL.

Extraction method

Extracted with pdfjs-dist (vendored at /tmp/node_modules/pdfjs-dist, CommonJS build at build/pdf.js). getAnnotations() was run against every page first and returned zero /Widget annotations throughout — a genuine flat (non-AcroForm) specimen. getTextContent() then read every text item's raw string and its transform x/y position across all 5 pages, grouped into lines by rounded y-coordinate, to reconstruct the form's own fila numbering, casilla (Cód.) numbers, and header column layout.

Document structure

The 5-page PDF is three physical copies of the same 1-page form (page 1 "ORIGINAL SIN", page 3 "COPIA CONTRIBUYENTE", page 5 "TALÓN ENTIDAD FINANCIERA" — a carbonless multi-part declaration, standard practice for SIN paper/bank-window filing) interleaved with two copies of the same 2-page instructivo (pages 2 and 4, identical content, doubled to sit behind each of the first two form copies for print purposes).

Each form copy carries:

• An unlabelled header block ("DATOS DE CABECERA" per the instructivo's own heading) with NIT, taxpayer name/razón social, período mes/año, the "DD.JJ. ORIGINAL" (Cód. 534) indicator, a system/office-assigned NÚMERO DE ORDEN, and a FOLIO box explicitly reserved for the receiving Entidad Financiera or Colecturía.
• Sección B, RUBRO 1: Determinación del Débito Fiscal y Crédito Fiscal (filas 1-5).
• RUBRO 2: Determinación del Saldo Definitivo a Favor del Fisco o del Contribuyente (filas 6-19).
• RUBRO 3: Determinación de la Deuda Tributaria, printed "(En caso de presentación fuera de plazo)" — only completed on a late filing (filas 20-24).
• RUBRO 4: Saldo Definitivo e Importe de Pago (filas 25-30).
• Sección C, Datos del Sujeto Pasivo o Tercero Responsable — a sworn-accuracy declaration citing Artículo N.22 and Artículo N.78 Parágrafo I of Ley N.2492, with a printed name line, signature line, and C.I. line.
• Sección D, a bank-only "Sello y Refrendo Entidad Financiera" stamp box.

Scope: fields excluded as purely computed from other same-form casillas

Unlike this registry's precedent for e-filing systems that explicitly write "El Sistema calculará/trasladará automáticamente" (e.g. Paraguay's IRP, Zambia's ITR), every one of this form's own instructivo lines uses the imperative "Consignar el resultado de la siguiente operación..." ("record the result of the following operation") even for filas that are nonetheless 100% arithmetically determined by other same-form casillas, with zero independent taxpayer judgment. This schema treats determinism, not automation wording, as the GSP-0013 §7 exclusion test — consistent with how this registry already excludes system-automated fields elsewhere. Excluded on this basis:

• Fila 2 (Cód. 1002, C13×13%)
• Fila 4 (Cód. 1004, C26×13%)
• Fila 5 (Cód. 909, C1002−C1004)
• Fila 6 (Cód. 693, C1004−C1002)
• Fila 9 (Cód. 1001, C909−C635−C648)
• Fila 11 (Cód. 629, a same-form C1001/C621 comparison)
• Fila 14 (Cód. 643, C622+C640−C629)
• Fila 15 (Cód. 468, C629−C622−C640)
• Fila 18 (Cód. 467, C465+C466−C468)
• Fila 19 (Cód. 996, C468−C465−C466)
• Fila 24 (Cód. 955, sum of filas 20-23)
• Fila 25 (Cód. 592, C693+C635+C648−C909)
• Fila 27 (Cód. 747, C643−C955)
• Fila 28 (Cód. 646, a same-form C996/(C955−C643) choice)
• Fila 30 (Cód. 576, C646−C678)

Also excluded on the narrower sub-case of a same-form casilla carried forward verbatim under a new number with no arithmetic at all:

• Fila 20 (Cód. 924, "Consignar el importe de la Casilla C996" — a pure same-form copy of fila 19)
• Fila 26 (Cód. 469, "Consignar el resultado de la siguiente operación (C467) Si es mayor a cero" — a pure same-form copy of fila 18's threshold-gated value)

Scope: fields included despite referencing another casilla

Included because the reference is not a same-form computation:

• Fila 7 (Cód. 635) and fila 13 (Cód. 640) are each explicitly sourced from the prior period's own filed return ("C592 del Formulario del período anterior"; "C747 del Formulario del período anterior") — a different document's own value, not a same-form computation — so both are included as directly-supplied, mirroring this registry's own precedent in py/dnit/individual-income-tax-return (Finding 3) for prior-year/prior-period carryforward amounts.
• Fila 17 (Cód. 466) is likewise sourced from the prior period's own casilla C469, included on the same basis.
• Fila 8 (Cód. 648) and fila 21 (Cód. 925) both require the taxpayer to independently calculate a UFV (Unidad de Fomento de Vivienda) value-adjustment factor using an external index the instructivo does not itself tabulate ("en función a la variación de la Unidad de Fomento de Vivienda (UFV) ... utilice la Calculadora Tributaria en el sitio web") — genuinely external data, not a same-form arithmetic combination, so both are included.
• Fila 22 (Cód. 938) requires an interest-rate calculation per Artículo 47 of Ley N.2492 over an elapsed-day count between the statutory due date and the actual payment date — external legal/temporal facts this form does not itself capture — so it is included, not excluded as computed.
• Fila 23 (Cód. 954) is a late-filing administrative penalty ("Multa por Incumplimiento al Deber Formal") assessed per the sanctions regime in force, an external fact (how late the filing is) this form does not itself capture, so it is included, mirroring this registry's own precedent for late-filing penalties in py/dnit/individual-income-tax-return (Finding 4) and jm/taj/individual-income-tax-return.
• Fila 29 (Cód. 678) is a taxpayer-elected amount of an existing FAP (Facilidad de Apoyo al Pago / accumulated favorable balance) credit the taxpayer chooses to apply, "sujeto a verificación y confirmación por el SIN" — an election, not a same-form arithmetic result — so it is included.

Scope: header/office-only fields excluded

• NÚMERO DE ORDEN is excluded as a system/office-assigned tracking number generated on submission, not applicant-supplied data — the same class of exclusion this registry's py/dnit/individual-income-tax-return (Finding 5) draws around its own "Número de Orden".
• FOLIO is excluded per the instructivo's own explicit text: "Casilla de uso exclusivo para la Entidad Financiera o Colecturía" ("box for the exclusive use of the Financial Entity or Collection Office") — not applicant-supplied.
• Sección D, Sello y Refrendo Entidad Financiera (the receiving bank/office's own stamp and endorsement) is excluded in its entirety as third-party-supplied, not applicant data.

Disclosed findings and interpretation choices

1. "DD.JJ. ORIGINAL" (Cód. 534) is excluded, not modelled as an isOriginalDeclaration boolean. The instructivo's own text reads: "Se consigna por defecto una 'X' cuando la DD.JJ. es original (primera DD.JJ. presentada por el período fiscal)" — "an X is entered by default when the DD.JJ. is original." This describes a value the e-filing/printing system itself pre-populates based on the taxpayer's own filing history for the period, not a box the taxpayer actively marks on this form — the same class of exclusion this registry's own GSP-0013 §7 precedent draws around system-auto-populated indicators. This Resumido specimen also prints no adjacent "Rectificativa" alternative box, so there is no visible taxpayer-facing choice here to model.
2. The header's "1234567890" numeral (printed near the NÚMERO DE ORDEN label) is a generic illustrative placeholder, not a labelled field of its own — it carries no adjacent caption distinguishing it from decorative example content, and NÚMERO DE ORDEN is itself already excluded as office-assigned.
3. taxpayerName is modelled as a single free-text field, matching the source's own single combined label "NOMBRE (S) Y APELLIDO (S) O RAZÓN SOCIAL DEL CONTRIBUYENTE" printed as one blank line with no internal subdivision.
4. periodMonth is modelled type: string with a 2-digit pattern, not type: integer, per the instructivo's own explicit formatting instruction: "el formato de llenado deberá ser de dos dígitos (mm), Ej.: 03 para marzo" — a printed format constraint this schema encodes literally rather than reinterpreting as a numeric range.
5. All RUBRO 1/2/3/4 monetary fields are modelled required: false, since the source's own header instruction ("EN BOLIVIANOS SIN CENTAVOS") confirms every casilla is a plain whole-currency amount, but the instructivo gives no explicit zero/blank convention distinguishing a genuinely-zero casilla from an inapplicable one, and RUBRO 3 in particular is printed as applying "sólo si la presentación y pago son realizados después del vencimiento" (only on a late filing) — the same not-every-filer-has-every-line convention this registry's py/dnit/individual-income-tax-return (Finding 10) and zm/zra/individual-income-tax-return already apply to their own income/expense/penalty lines.
6. Every monetary field is modelled type: integer with validation.minimum: 0, per the form's own printed column header "(EN BOLIVIANOS SIN CENTAVOS)" ("in Bolivianos without cents"), confirming whole-Boliviano amounts, and no fila's own text describes a possible negative value.
7. Sección C's sworn-declaration text ("JURO LA EXACTITUD DE LA PRESENTE DECLARACIÓN", citing Artículo N.22 and Artículo N.78 Parágrafo I of Ley N.2492) is modelled as a documents[] attestation entry, not a fields[] boolean, consistent with this registry's own precedent for sworn-declaration/signature blocks (e.g. ae/fta/vat-registration's "Declaration attestation", bw/burs/individual-tax-return's Section G declaration). The physical signature mark itself is not separately modelled as data (it is captured by the attestation's own required: true); the printed name ("Aclaración de Firma") and national ID number ("C.I.") that accompany the signature per the instructivo's own explicit list ("firma, aclaración de firma, número de documento de identidad") are modelled as ordinary required fields[] entries, since they are typed/written data distinct from the signature act itself.

Conformance

3 valid mock scenarios — valid-original-return-domestic-sales (a straightforward on-time original monthly filing with domestic sales/ purchases and a prior-period tax-credit carryforward, no RUBRO 3 late-filing casillas populated); valid-return-with-siete-rg-advance-payments (a filing exercising the SIETE-RG 5%-advance-payment casillas and their own prior-period carryforward); and valid-late-filed-return-with-penalty (a late filing exercising all three RUBRO 3 casillas — value adjustment, interest, and penalty — plus a FAP credit-balance payment) — plus 4 mutation-control fixtures (one missing statically-required field from each of nit, taxpayerName, periodMonth, periodYear) and one unknown-field-rejected fixture, committed under conformance/bo/sin/formulario-200-iva/1.0.0/.

An ephemeral, from-scratch conformance checker (deriving required rules directly from this schema's own fields[], discarded after use, not committed) ran all fixtures: all 3 valid scenarios at 0 errors, all 4 mutation controls each raising exactly 1 error, and the unknown-field fixture correctly rejected. Validated clean with node tools/validate.mjs and node tools/validate-ajv.mjs, individually and as part of the full registry run. registry-index.json regenerated via npm run build-index in tools/govschema-client/.