{"text_format":"1","workbook":"xlsx","n_sheets":8,"sheets":["INICIO","UFVs","CREDITOS","CALCULOS","ASIENTOS","REPORTE","ANEXO 2","_CONFIG"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"INICIO","index":0,"n_rows":35,"n_cols":4,"rows_kept":35,"cut":false,"hidden":false,"merged":[[2,1,2,3],[1,1,1,3],[3,1,3,3]]}
[]
[null,"SISTEMA DE CONTROL DE CRÉDITO FISCAL IVA"]
[null,"Actualización por UFV segun Ley 843 y DS 21530"]
[null,"boliviaimpuestos.com"]
[]
[null,"DATOS DE LA EMPRESA"]
[]
[null,"NIT:",467672024]
[null,"Razon Social:","TRANSPORTADORA Y DIST ABC SRL"]
[null,"Gestion:",2025]
[null,null,{"$f":"_CONFIG!B3","v":"activo"}]
[null,"RESUMEN DE SALDOS AL CIERRE"]
[]
[null,"Saldo CF Base:",{"$f":"REPORTE!F32","v":23266.51999999999},"Bs."]
[null,"Actualizacion UFV:",{"$f":"REPORTE!F33","v":4535.2},"Bs."]
[null,"SALDO CONTABLE:",{"$f":"REPORTE!F34","v":27801.71999999999},"Bs."]
[null,"Saldo segun SIAT:",{"$f":"REPORTE!F40","v":26464.14},"Bs."]
[null,"DIFERENCIA:",{"$f":"REPORTE!F43","v":1337.5799999999908},"Bs."]
[]
[]
[null,"INSTRUCCIONES DE USO"]
[]
[null,"1. Complete NIT y Razon Social arriba"]
[null,"2. UFVs: valores ultimo dia habil por mes (BCB)"]
[null,"3. CREDITOS: capas historicas del SIAT"]
[null,"4. CALCULOS: ingrese CF y DF de cada mes (amarillo)"]
[null,"5. ASIENTOS: contables del MV y compensacion"]
[null,"6. REPORTE: resumen para Estados Financieros"]
[null,"7. ANEXO 2: formato para declaracion tributaria"]
[]
[null,"SIAT (PEPS) solo actualiza al compensar."]
[null,"Ley 843 exige actualizar TODO el saldo cada mes."]
[null,"Use SALDO CONTABLE para EEFF. SIAT es referencia."]
[]
[null,"NOTA: Los créditos históricos están en la sección \"SALDO CUENTA CORRIENTE SIAT\" de la hoja CALCULOS"]

{"sheet":"UFVs","index":1,"n_rows":61,"n_cols":4,"rows_kept":61,"cut":false,"hidden":false,"merged":[[0,0,0,3],[17,0,17,3],[47,0,47,3],[2,0,2,3],[32,0,32,3]]}
["UFV ULTIMO DIA HABIL POR MES (BCB)"]
[]
["2022"]
["#","Mes","Dia","UFV"]
[1,"Ene",31,2.3756200000000001]
[2,"Feb",28,2.3771200000000001]
[3,"Mar",31,2.37846]
[4,"Abr",29,2.3799100000000002]
[5,"May",31,2.3817200000000001]
[6,"Jun",30,2.3841199999999998]
[7,"Jul",29,2.3871099999999998]
[8,"Ago",31,2.3911600000000002]
[9,"Sep",30,2.39446]
[10,"Oct",31,2.39798]
[11,"Nov",30,2.4029799999999999]
[12,"Dic",30,2.4087800000000001]
[]
["2023"]
["#","Mes","Dia","UFV"]
[1,"Ene",31,2.4151799999999999]
[2,"Feb",28,2.4213399999999998]
[3,"Mar",31,2.4269099999999999]
[4,"Abr",28,2.43167]
[5,"May",31,2.4371800000000001]
[6,"Jun",30,2.44278]
[7,"Jul",31,2.4484599999999999]
[8,"Ago",31,2.45404]
[9,"Sep",29,2.4598300000000002]
[10,"Oct",31,2.4660299999999999]
[11,"Nov",30,2.4707300000000001]
[12,"Dic",29,2.4742199999999999]
[]
["2024"]
["#","Mes","Dia","UFV"]
[1,"Ene",31,2.4784799999999998]
[2,"Feb",29,2.48245]
[3,"Mar",29,2.4868800000000002]
[4,"Abr",30,2.4931199999999998]
[5,"May",31,2.4999500000000001]
[6,"Jun",28,2.5066700000000002]
[7,"Jul",31,2.51478]
[8,"Ago",30,2.52258]
[9,"Sep",30,2.53274]
[10,"Oct",31,2.5448]
[11,"Nov",29,2.5592600000000001]
[12,"Dic",31,2.5783299999999998]
[]
["2025"]
["#","Mes","Dia","UFV"]
[1,"Ene",31,2.59849]
[2,"Feb",28,2.6217800000000002]
[3,"Mar",31,2.6482600000000001]
[4,"Abr",30,2.6776399999999998]
[5,"May",30,2.7077399999999998]
[6,"Jun",30,2.74499]
[7,"Jul",31,2.79114]
[8,"Ago",29,2.8393199999999998]
[9,"Sep",30,2.8948800000000001]
[10,"Oct",31,2.9464100000000002]
[11,"Nov",28,2.9935100000000001]
[12,"Dic",31,3.0456099999999999]

{"sheet":"CREDITOS","index":2,"n_rows":14,"n_cols":10,"rows_kept":14,"cut":false,"hidden":true,"merged":[[0,0,0,9]]}
["REGISTRO DE CREDITOS FISCALES HISTORICOS (SIAT)"]
[]
["#","Per","Ano","Form","Monto Orig.","Saldo Actual","UFV Origen","Estado","PEPS?","Obs."]
[1,11,2022,200,1022,0,2.4029799999999999,"Agotado","No","Usado 2023"]
[2,12,2022,200,532,0,2.4087800000000001,"Agotado","No","Usado 2023"]
[3,1,2023,200,46,0,2.4151799999999999,"Agotado","No","Usado 2023"]
[4,11,2023,200,71911,0,2.4707300000000001,"Agotado","No","Usado 2024"]
[5,12,2023,200,203482,0,2.4742199999999999,"Agotado","Si(1.00)","Remanente 1 Bs"]
[6,7,2025,200,55037.98,0,2.79114,"Agotado","Auto","CF Jul"]
[7,8,2025,200,64331.97,0,2.8393199999999998,"Agotado","Auto","CF Ago"]
[8,9,2025,200,26954.17,14501.61,2.8948800000000001,"Parcial","Auto","CF Sep"]
[9,11,2025,200,37780.53,6251.37,2.9935100000000001,"Con saldo","Auto","CF Nov"]
[10,12,2025,200,19582.16,5711.16,3.0456099999999999,"Con saldo","Auto","CF Dic"]
[null,null,null,null,"Total Saldo:",{"$f":"SUM(F4:F13)","v":26464.14}]

{"sheet":"CALCULOS","index":3,"n_rows":37,"n_cols":17,"rows_kept":37,"cut":false,"hidden":false,"merged":[[2,13,2,16],[18,0,18,7],[2,0,2,11],[0,0,0,16],[33,0,33,7]]}
["CONTROL DUAL DE CREDITO FISCAL IVA - CONTABLE vs SIAT"]
[]
["CALCULO CONTABLE (Ley 843)",null,null,null,null,null,null,null,null,null,null,null,null,"SIMULACION SIAT (PEPS)"]
["#","Mes","Ano","UFV Ini","UFV Fin","Saldo Ini","CF Nuevo","Deb.Fiscal","CF a Favor","Saldo Base","MV Mes","Saldo Act.",null,"Comp.\nMismo","Comp.\nCapas","MV","Saldo\nSIAT"]
[1,"Ene",2025,2.5783299999999998,{"$f":"INDEX(UFVs!$D:$D, 48 + 1 + 1)","v":2.59849},0,0,0,{"$f":"IF(G5>H5,G5-H5,0)","v":0},{"$f":"MAX(0,F5+G5-H5)","v":0},{"$f":"IF(OR(J5=0,D5=0,E5=0),0,ROUND(J5*((E5/D5)-1),2))","v":0},{"$f":"J5+K5","v":0},null,0,0,0,1]
[2,"Feb",2025,{"$f":"E5","v":2.59849},{"$f":"INDEX(UFVs!$D:$D, 48 + 2 + 1)","v":2.6217800000000002},{"$f":"L5","v":0},0,0,0,0,0,0,null,0,0,0,1]
[3,"Mar",2025,2.6217800000000002,{"$f":"INDEX(UFVs!$D:$D, 48 + 3 + 1)","v":2.6482600000000001},0,21396,48247,0,0,0,0,null,21396,0,0,1]
[4,"Abr",2025,2.6482600000000001,{"$f":"INDEX(UFVs!$D:$D, 48 + 4 + 1)","v":2.6776399999999998},0,10171,30743,0,0,0,0,null,10171,0,0,1]
[5,"May",2025,2.6776399999999998,{"$f":"INDEX(UFVs!$D:$D, 48 + 5 + 1)","v":2.7077399999999998},0,7985.57,72739.23,0,0,0,0,null,7985.57,0,0,1]
[6,"Jun",2025,2.7077399999999998,{"$f":"INDEX(UFVs!$D:$D, 48 + 6 + 1)","v":2.74499},0,42540.52,59258.36,0,0,0,0,null,42540.52,0,0,1]
[7,"Jul",2025,2.74499,{"$f":"INDEX(UFVs!$D:$D, 48 + 7 + 1)","v":2.79114},0,55037.98,45180.43,9857.5500000000029,9857.5500000000029,165.73,10023.280000000002,null,45180.43,0,0,9858.5499999999993]
[8,"Ago",2025,2.79114,{"$f":"INDEX(UFVs!$D:$D, 48 + 8 + 1)","v":2.8393199999999998},10023.280000000002,64331.97,0,64331.97,74355.25,1283.5,75638.75,null,0,0,0,74190.52]
[9,"Sep",2025,2.8393199999999998,{"$f":"INDEX(UFVs!$D:$D, 48 + 9 + 1)","v":2.8948800000000001},75638.75,26954.17,0,26954.17,102592.92,2007.54,104600.45999999999,null,0,0,0,101144.69]
[10,"Oct",2025,2.8948800000000001,{"$f":"INDEX(UFVs!$D:$D, 48 + 10 + 1)","v":2.9464100000000002},104600.45999999999,11304.19,101143.89,0,14760.759999999995,262.75,15023.509999999995,null,11304.19,86643.08,3196.61,14501.61]
[11,"Nov",2025,2.9464100000000002,{"$f":"INDEX(UFVs!$D:$D, 48 + 11 + 1)","v":2.9935100000000001},15023.509999999995,37780.53,31529.16,6251.369999999999,21274.879999999994,340.09,21614.969999999994,null,31529.16,0,0,20752.98]
[12,"Dic",2025,2.9935100000000001,{"$f":"INDEX(UFVs!$D:$D, 48 + 12 + 1)","v":3.0456099999999999},21614.969999999994,19582.16,13871,5711.16,27326.12999999999,475.59,27801.71999999999,null,13871,0,0,26464.14]
[null,null,null,null,null,"TOTALES:",{"$f":"SUM(G5:G16)","v":297084.09000000003},{"$f":"SUM(H5:H16)","v":402712.06999999995},null,null,{"$f":"SUM(K5:K16)","v":4535.2},{"$f":"L16","v":27801.71999999999},null,null,null,null,{"$f":"Q16","v":26464.14}]
[null,null,null,null,null,null,null,null,"Saldo Base organico:",{"$f":"L16-K17","v":23266.51999999999}]
["SALDO CUENTA CORRIENTE SIAT"]
["Nro","Per","Año","Monto Orig","Saldo","UFV Origen","UFV Consulta","MV"]
[1,12,2025,19582.16,5711.16,3.0456099999999999,3.0919300000000001,{"$f":"ROUND((G21/F21-1)*E21,2)","v":86.86}]
[2,11,2025,37780.53,6251.37,2.9935100000000001,3.0919300000000001,{"$f":"ROUND((G22/F22-1)*E22,2)","v":205.53},null,"EJEMPLO (BORRAR)"]
[3,9,2025,26954.17,14501.61,2.8948800000000001,3.0919300000000001,{"$f":"ROUND((G23/F23-1)*E23,2)","v":987.1}]
[4,8,2025,64331.97,0,2.8393199999999998,3.0919300000000001,0]
[5,7,2025,55037.98,0,2.79114,3.0919300000000001,0]
[6,3,2025,21396,0,2.6482600000000001,3.0919300000000001,0]
[7,12,2023,203482,0,2.4742199999999999,3.0919300000000001,0]
[8,11,2023,71911,0,2.4707300000000001,3.0919300000000001,0]
[9,1,2023,46,0,2.4151799999999999,3.0919300000000001,0]
[10,12,2022,532,0,2.4087800000000001,3.0919300000000001,0]
[11,11,2022,1022,0,2.4029799999999999,3.0919300000000001,0]
[null,null,null,"TOTALES:",{"$f":"SUM(E21:E31)","v":26464.14},null,null,{"$f":"SUM(H21:H31)","v":1279.49}]
[]
["SALDO CUENTA CORRIENTE"]
["Saldo Total:",null,null,{"$f":"E32","v":26464.14}]
["Saldo MV:",null,null,{"$f":"H32","v":1279.49}]
["UFV Consulta:",null,null,3.0919300000000001]

{"sheet":"ASIENTOS","index":4,"n_rows":163,"n_cols":5,"rows_kept":163,"cut":false,"hidden":false,"merged":[[0,0,0,4],[60,0,60,4],[24,0,24,4],[36,0,36,4],[132,0,132,4],[144,0,144,4],[157,0,157,4],[162,0,162,4],[1,0,1,4],[84,0,84,4],[159,0,159,4],[158,0,158,4],[96,0,96,4],[108,0,108,4],[3,0,3,4],[160,0,160,4],[120,0,120,4],[12,0,12,4],[72,0,72,4],[48,0,48,4]]}
["ASIENTOS CONTABLES SUGERIDOS"]
["Control de Crédito Fiscal IVA - Bolivia Impuestos"]
[]
["PLAN DE CUENTAS (PUC Bolivia)"]
[null,"Código","Nombre","Descripción"]
[null,"1.1.6.001.001","IVA CREDITO FISCAL","Saldos históricos de CF"]
[null,"1.1.6.001.002","ACTUALIZACION ACUMULADA CF","Componente indexación UFV"]
[null,"2.1.4.001.001","IVA DEBITO FISCAL","Débito fiscal a pagar"]
[null,"4.4.1.002.001","MANT. DE VALOR (Ingreso)","Actualización devengada"]
[null,"5.2.3.001.001","MANT. DE VALOR (Gasto)","Baja de CF actualizado"]
[]
[]
["═══ ENERO ═══"]
["A) Actualización MV"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!K5<>0, EOMONTH(DATE(INICIO!$C$10, 1, 1), 0), \"\")","v":""},"1.1.6.001.002 ACTUALIZACION ACUM. CF",{"$f":"IF(CALCULOS!K5<>0, CALCULOS!K5, \"\")","v":""}]
[null,null,"    4.4.1.002.001 MANT. DE VALOR",null,{"$f":"IF(D16<>\"\", D16, \"\")","v":""}]
[]
["B) Compensación IVA"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!H5>0, EOMONTH(DATE(INICIO!$C$10, 1, 1), 0), \"\")","v":""},"2.1.4.001.001 IVA DEBITO FISCAL",{"$f":"IF(CALCULOS!H5>0, CALCULOS!H5, \"\")","v":""}]
[null,null,"    1.1.6.001.001 IVA CREDITO FISCAL",null,{"$f":"IF(D21<>\"\", D21, \"\")","v":""}]
[]
[]
["═══ FEBRERO ═══"]
["A) Actualización MV"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!K6<>0, EOMONTH(DATE(INICIO!$C$10, 2, 1), 0), \"\")","v":""},"1.1.6.001.002 ACTUALIZACION ACUM. CF",{"$f":"IF(CALCULOS!K6<>0, CALCULOS!K6, \"\")","v":""}]
[null,null,"    4.4.1.002.001 MANT. DE VALOR",null,{"$f":"IF(D28<>\"\", D28, \"\")","v":""}]
[]
["B) Compensación IVA"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!H6>0, EOMONTH(DATE(INICIO!$C$10, 2, 1), 0), \"\")","v":""},"2.1.4.001.001 IVA DEBITO FISCAL",{"$f":"IF(CALCULOS!H6>0, CALCULOS!H6, \"\")","v":""}]
[null,null,"    1.1.6.001.001 IVA CREDITO FISCAL",null,{"$f":"IF(D33<>\"\", D33, \"\")","v":""}]
[]
[]
["═══ MARZO ═══"]
["A) Actualización MV"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!K7<>0, EOMONTH(DATE(INICIO!$C$10, 3, 1), 0), \"\")","v":""},"1.1.6.001.002 ACTUALIZACION ACUM. CF",{"$f":"IF(CALCULOS!K7<>0, CALCULOS!K7, \"\")","v":""}]
[null,null,"    4.4.1.002.001 MANT. DE VALOR",null,{"$f":"IF(D40<>\"\", D40, \"\")","v":""}]
[]
["B) Compensación IVA"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!H7>0, EOMONTH(DATE(INICIO!$C$10, 3, 1), 0), \"\")","v":"2025-03-31"},"2.1.4.001.001 IVA DEBITO FISCAL",{"$f":"IF(CALCULOS!H7>0, CALCULOS!H7, \"\")","v":48247}]
[null,null,"    1.1.6.001.001 IVA CREDITO FISCAL",null,{"$f":"IF(D45<>\"\", D45, \"\")","v":48247}]
[]
[]
["═══ ABRIL ═══"]
["A) Actualización MV"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!K8<>0, EOMONTH(DATE(INICIO!$C$10, 4, 1), 0), \"\")","v":""},"1.1.6.001.002 ACTUALIZACION ACUM. CF",{"$f":"IF(CALCULOS!K8<>0, CALCULOS!K8, \"\")","v":""}]
[null,null,"    4.4.1.002.001 MANT. DE VALOR",null,{"$f":"IF(D52<>\"\", D52, \"\")","v":""}]
[]
["B) Compensación IVA"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!H8>0, EOMONTH(DATE(INICIO!$C$10, 4, 1), 0), \"\")","v":"2025-04-30"},"2.1.4.001.001 IVA DEBITO FISCAL",{"$f":"IF(CALCULOS!H8>0, CALCULOS!H8, \"\")","v":30743}]
[null,null,"    1.1.6.001.001 IVA CREDITO FISCAL",null,{"$f":"IF(D57<>\"\", D57, \"\")","v":30743}]
[]
[]
["═══ MAYO ═══"]
["A) Actualización MV"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!K9<>0, EOMONTH(DATE(INICIO!$C$10, 5, 1), 0), \"\")","v":""},"1.1.6.001.002 ACTUALIZACION ACUM. CF",{"$f":"IF(CALCULOS!K9<>0, CALCULOS!K9, \"\")","v":""}]
[null,null,"    4.4.1.002.001 MANT. DE VALOR",null,{"$f":"IF(D64<>\"\", D64, \"\")","v":""}]
[]
["B) Compensación IVA"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!H9>0, EOMONTH(DATE(INICIO!$C$10, 5, 1), 0), \"\")","v":"2025-05-31"},"2.1.4.001.001 IVA DEBITO FISCAL",{"$f":"IF(CALCULOS!H9>0, CALCULOS!H9, \"\")","v":72739.23}]
[null,null,"    1.1.6.001.001 IVA CREDITO FISCAL",null,{"$f":"IF(D69<>\"\", D69, \"\")","v":72739.23}]
[]
[]
["═══ JUNIO ═══"]
["A) Actualización MV"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!K10<>0, EOMONTH(DATE(INICIO!$C$10, 6, 1), 0), \"\")","v":""},"1.1.6.001.002 ACTUALIZACION ACUM. CF",{"$f":"IF(CALCULOS!K10<>0, CALCULOS!K10, \"\")","v":""}]
[null,null,"    4.4.1.002.001 MANT. DE VALOR",null,{"$f":"IF(D76<>\"\", D76, \"\")","v":""}]
[]
["B) Compensación IVA"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!H10>0, EOMONTH(DATE(INICIO!$C$10, 6, 1), 0), \"\")","v":"2025-06-30"},"2.1.4.001.001 IVA DEBITO FISCAL",{"$f":"IF(CALCULOS!H10>0, CALCULOS!H10, \"\")","v":59258.36}]
[null,null,"    1.1.6.001.001 IVA CREDITO FISCAL",null,{"$f":"IF(D81<>\"\", D81, \"\")","v":59258.36}]
[]
[]
["═══ JULIO ═══"]
["A) Actualización MV"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!K11<>0, EOMONTH(DATE(INICIO!$C$10, 7, 1), 0), \"\")","v":"2025-07-31"},"1.1.6.001.002 ACTUALIZACION ACUM. CF",{"$f":"IF(CALCULOS!K11<>0, CALCULOS!K11, \"\")","v":165.73}]
[null,null,"    4.4.1.002.001 MANT. DE VALOR",null,{"$f":"IF(D88<>\"\", D88, \"\")","v":165.73}]
[]
["B) Compensación IVA"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!H11>0, EOMONTH(DATE(INICIO!$C$10, 7, 1), 0), \"\")","v":"2025-07-31"},"2.1.4.001.001 IVA DEBITO FISCAL",{"$f":"IF(CALCULOS!H11>0, CALCULOS!H11, \"\")","v":45180.43}]
[null,null,"    1.1.6.001.001 IVA CREDITO FISCAL",null,{"$f":"IF(D93<>\"\", D93, \"\")","v":45180.43}]
[]
[]
["═══ AGOSTO ═══"]
["A) Actualización MV"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!K12<>0, EOMONTH(DATE(INICIO!$C$10, 8, 1), 0), \"\")","v":"2025-08-31"},"1.1.6.001.002 ACTUALIZACION ACUM. CF",{"$f":"IF(CALCULOS!K12<>0, CALCULOS!K12, \"\")","v":1283.5}]
[null,null,"    4.4.1.002.001 MANT. DE VALOR",null,{"$f":"IF(D100<>\"\", D100, \"\")","v":1283.5}]
[]
["B) Compensación IVA"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!H12>0, EOMONTH(DATE(INICIO!$C$10, 8, 1), 0), \"\")","v":""},"2.1.4.001.001 IVA DEBITO FISCAL",{"$f":"IF(CALCULOS!H12>0, CALCULOS!H12, \"\")","v":""}]
[null,null,"    1.1.6.001.001 IVA CREDITO FISCAL",null,{"$f":"IF(D105<>\"\", D105, \"\")","v":""}]
[]
[]
["═══ SEPTIEMBRE ═══"]
["A) Actualización MV"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!K13<>0, EOMONTH(DATE(INICIO!$C$10, 9, 1), 0), \"\")","v":"2025-09-30"},"1.1.6.001.002 ACTUALIZACION ACUM. CF",{"$f":"IF(CALCULOS!K13<>0, CALCULOS!K13, \"\")","v":2007.54}]
[null,null,"    4.4.1.002.001 MANT. DE VALOR",null,{"$f":"IF(D112<>\"\", D112, \"\")","v":2007.54}]
[]
["B) Compensación IVA"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!H13>0, EOMONTH(DATE(INICIO!$C$10, 9, 1), 0), \"\")","v":""},"2.1.4.001.001 IVA DEBITO FISCAL",{"$f":"IF(CALCULOS!H13>0, CALCULOS!H13, \"\")","v":""}]
[null,null,"    1.1.6.001.001 IVA CREDITO FISCAL",null,{"$f":"IF(D117<>\"\", D117, \"\")","v":""}]
[]
[]
["═══ OCTUBRE ═══"]
["A) Actualización MV"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!K14<>0, EOMONTH(DATE(INICIO!$C$10, 10, 1), 0), \"\")","v":"2025-10-31"},"1.1.6.001.002 ACTUALIZACION ACUM. CF",{"$f":"IF(CALCULOS!K14<>0, CALCULOS!K14, \"\")","v":262.75}]
[null,null,"    4.4.1.002.001 MANT. DE VALOR",null,{"$f":"IF(D124<>\"\", D124, \"\")","v":262.75}]
[]
["B) Compensación IVA"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!H14>0, EOMONTH(DATE(INICIO!$C$10, 10, 1), 0), \"\")","v":"2025-10-31"},"2.1.4.001.001 IVA DEBITO FISCAL",{"$f":"IF(CALCULOS!H14>0, CALCULOS!H14, \"\")","v":101143.89}]
[null,null,"    1.1.6.001.001 IVA CREDITO FISCAL",null,{"$f":"IF(D129<>\"\", D129, \"\")","v":101143.89}]
[]
[]
["═══ NOVIEMBRE ═══"]
["A) Actualización MV"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!K15<>0, EOMONTH(DATE(INICIO!$C$10, 11, 1), 0), \"\")","v":"2025-11-30"},"1.1.6.001.002 ACTUALIZACION ACUM. CF",{"$f":"IF(CALCULOS!K15<>0, CALCULOS!K15, \"\")","v":340.09}]
[null,null,"    4.4.1.002.001 MANT. DE VALOR",null,{"$f":"IF(D136<>\"\", D136, \"\")","v":340.09}]
[]
["B) Compensación IVA"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!H15>0, EOMONTH(DATE(INICIO!$C$10, 11, 1), 0), \"\")","v":"2025-11-30"},"2.1.4.001.001 IVA DEBITO FISCAL",{"$f":"IF(CALCULOS!H15>0, CALCULOS!H15, \"\")","v":31529.16}]
[null,null,"    1.1.6.001.001 IVA CREDITO FISCAL",null,{"$f":"IF(D141<>\"\", D141, \"\")","v":31529.16}]
[]
[]
["═══ DICIEMBRE ═══"]
["A) Actualización MV"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!K16<>0, EOMONTH(DATE(INICIO!$C$10, 12, 1), 0), \"\")","v":"2025-12-31"},"1.1.6.001.002 ACTUALIZACION ACUM. CF",{"$f":"IF(CALCULOS!K16<>0, CALCULOS!K16, \"\")","v":475.59}]
[null,null,"    4.4.1.002.001 MANT. DE VALOR",null,{"$f":"IF(D148<>\"\", D148, \"\")","v":475.59}]
[]
["B) Compensación IVA"]
[null,"Fecha","Concepto","Debe (Bs)","Haber (Bs)"]
[null,{"$f":"IF(CALCULOS!H16>0, EOMONTH(DATE(INICIO!$C$10, 12, 1), 0), \"\")","v":"2025-12-31"},"2.1.4.001.001 IVA DEBITO FISCAL",{"$f":"IF(CALCULOS!H16>0, CALCULOS!H16, \"\")","v":13871}]
[null,null,"    1.1.6.001.001 IVA CREDITO FISCAL",null,{"$f":"IF(D153<>\"\", D153, \"\")","v":13871}]
[]
[]
[]
["NOTAS:"]
["1. Los asientos de actualización (A) se generan solo si hay Mantenimiento de Valor en el mes"]
["2. Los asientos de compensación (B) se generan solo si hay Débito Fiscal en el mes"]
["3. Si un mes no tiene datos, las filas quedan vacías pero conservan su estructura"]
[]
["Generado con Sistema de Control CF IVA - boliviaimpuestos.com"]

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["HOJA DE TRABAJO - SALDO TOTAL CREDITO FISCAL IVA"]
["(Expresado en Bolivianos)"]
[]
["I. ESTRUCTURA DE CUENTAS"]
[null,"Codigo","Descripcion","Debe","Haber","Saldo"]
[null,"1.1.6.001","IVA CREDITO FISCAL (Cuenta Principal)"]
[null,"1.1.6.001.001","    IVA Credito Fiscal (Historicos)",null,null,{"$f":"F9-F8","v":23266.51999999999}]
[null,"1.1.6.001.002","    Actualizacion Acumulada CF (UFV)",null,null,{"$f":"CALCULOS!K17","v":4535.2}]
[null,null,"SALDO TOTAL CONTABLE",null,null,{"$f":"CALCULOS!L16","v":27801.71999999999}]
[]
["II. RESUMEN ACTUALIZACION MENSUAL"]
[null,"Mes","Saldo Base","UFV Inicio","UFV Fin","MV del Mes"]
[null,"Ene",{"$f":"CALCULOS!J5","v":0},{"$f":"CALCULOS!D5","v":2.5783299999999998},{"$f":"CALCULOS!E5","v":2.59849},{"$f":"CALCULOS!K5","v":0}]
[null,"Feb",{"$f":"CALCULOS!J6","v":0},{"$f":"CALCULOS!D6","v":2.59849},{"$f":"CALCULOS!E6","v":2.6217800000000002},{"$f":"CALCULOS!K6","v":0}]
[null,"Mar",{"$f":"CALCULOS!J7","v":0},{"$f":"CALCULOS!D7","v":2.6217800000000002},{"$f":"CALCULOS!E7","v":2.6482600000000001},{"$f":"CALCULOS!K7","v":0}]
[null,"Abr",{"$f":"CALCULOS!J8","v":0},{"$f":"CALCULOS!D8","v":2.6482600000000001},{"$f":"CALCULOS!E8","v":2.6776399999999998},{"$f":"CALCULOS!K8","v":0}]
[null,"May",{"$f":"CALCULOS!J9","v":0},{"$f":"CALCULOS!D9","v":2.6776399999999998},{"$f":"CALCULOS!E9","v":2.7077399999999998},{"$f":"CALCULOS!K9","v":0}]
[null,"Jun",{"$f":"CALCULOS!J10","v":0},{"$f":"CALCULOS!D10","v":2.7077399999999998},{"$f":"CALCULOS!E10","v":2.74499},{"$f":"CALCULOS!K10","v":0}]
[null,"Jul",{"$f":"CALCULOS!J11","v":9857.5500000000029},{"$f":"CALCULOS!D11","v":2.74499},{"$f":"CALCULOS!E11","v":2.79114},{"$f":"CALCULOS!K11","v":165.73}]
[null,"Ago",{"$f":"CALCULOS!J12","v":74355.25},{"$f":"CALCULOS!D12","v":2.79114},{"$f":"CALCULOS!E12","v":2.8393199999999998},{"$f":"CALCULOS!K12","v":1283.5}]
[null,"Sep",{"$f":"CALCULOS!J13","v":102592.92},{"$f":"CALCULOS!D13","v":2.8393199999999998},{"$f":"CALCULOS!E13","v":2.8948800000000001},{"$f":"CALCULOS!K13","v":2007.54}]
[null,"Oct",{"$f":"CALCULOS!J14","v":14760.759999999995},{"$f":"CALCULOS!D14","v":2.8948800000000001},{"$f":"CALCULOS!E14","v":2.9464100000000002},{"$f":"CALCULOS!K14","v":262.75}]
[null,"Nov",{"$f":"CALCULOS!J15","v":21274.879999999994},{"$f":"CALCULOS!D15","v":2.9464100000000002},{"$f":"CALCULOS!E15","v":2.9935100000000001},{"$f":"CALCULOS!K15","v":340.09}]
[null,"Dic",{"$f":"CALCULOS!J16","v":27326.12999999999},{"$f":"CALCULOS!D16","v":2.9935100000000001},{"$f":"CALCULOS!E16","v":3.0456099999999999},{"$f":"CALCULOS!K16","v":475.59}]
[null,null,null,null,"TOTAL:",{"$f":"SUM(F13:F24)","v":4535.2}]
[]
["III. CONCILIACION DEL SALDO FINAL"]
[]
[null,"Saldo inicial de Credito Fiscal",null,null,null,0]
[null,"(+) Creditos fiscales generados",null,null,null,{"$f":"CALCULOS!G17","v":297084.09000000003}]
[null,"(-) Debitos compensados contra CF",null,null,null,{"$f":"F30-F32","v":273817.57000000007}]
[null,"(=) Saldo segun registros historicos",null,null,"(Cta 001)",{"$f":"CALCULOS!L16-CALCULOS!K17","v":23266.51999999999}]
[null,"(+) Actualizacion acumulada UFV",null,null,"(Cta 002)",{"$f":"CALCULOS!K17","v":4535.2}]
[null,"(=) SALDO TOTAL CONTABLE (para EEFF)",null,null,null,{"$f":"F32+F33","v":27801.71999999999}]
[]
[]
["IV. REFERENCIA: SALDO SEGUN SIAT"]
["SIAT usa PEPS, solo actualiza al compensar. Diferencia = MV devengado no reconocido."]
[]
[null,"Saldo Cuenta Corriente SIAT:",null,null,null,26464.14]
[null,"Saldo Mant. Valor SIAT:",null,null,null,1279.49]
[]
[null,"DIFERENCIA (MV no reconocido):",null,null,null,{"$f":"F34-F40","v":1337.5799999999908}]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ANEXO 2"]
[]
["INFORMACION SOBRE LA DETERMINACION DEL SALDO DE CREDITO FISCAL IVA"]
["(EXPRESADO EN BOLIVIANOS)"]
[]
["Meses","Saldo CF\ninicio\nA","Mant.\nValor\nB","Increm.\nCF\nC","Notas\nCred.\nD","CEDEIM\nE","Restit.\nCF\nF","Revers.\nG","Deb.Fisc.\ncompens.\nH","Saldo\ncierre\nI","CF per.\nant.\nJ","CF fuera\nplazo\nK","Saldo\najust.\nL","CF decl.\nF200\nM","Difer.\nN"]
["Ene",0,{"$f":"CALCULOS!K5","v":0},{"$f":"CALCULOS!G5","v":0},0,0,0,0,{"$f":"MIN(B7+C7+D7+E7-F7+G7-H7,CALCULOS!H5)","v":0},{"$f":"MAX(0,B7+C7+D7+E7-F7+G7-H7-I7)","v":0},0,0,{"$f":"D7+E7-K7+L7","v":0},{"$f":"CALCULOS!G5","v":0},{"$f":"M7-N7","v":0}]
["Feb",{"$f":"J7","v":0},{"$f":"CALCULOS!K6","v":0},{"$f":"CALCULOS!G6","v":0},0,0,0,0,{"$f":"MIN(B8+C8+D8+E8-F8+G8-H8,CALCULOS!H6)","v":0},0,0,0,0,{"$f":"CALCULOS!G6","v":0},0]
["Mar",0,{"$f":"CALCULOS!K7","v":0},{"$f":"CALCULOS!G7","v":21396},0,0,0,0,{"$f":"MIN(B9+C9+D9+E9-F9+G9-H9,CALCULOS!H7)","v":21396},0,0,0,21396,{"$f":"CALCULOS!G7","v":21396},0]
["Abr",0,{"$f":"CALCULOS!K8","v":0},{"$f":"CALCULOS!G8","v":10171},0,0,0,0,{"$f":"MIN(B10+C10+D10+E10-F10+G10-H10,CALCULOS!H8)","v":10171},0,0,0,10171,{"$f":"CALCULOS!G8","v":10171},0]
["May",0,{"$f":"CALCULOS!K9","v":0},{"$f":"CALCULOS!G9","v":7985.57},0,0,0,0,{"$f":"MIN(B11+C11+D11+E11-F11+G11-H11,CALCULOS!H9)","v":7985.57},0,0,0,7985.57,{"$f":"CALCULOS!G9","v":7985.57},0]
["Jun",0,{"$f":"CALCULOS!K10","v":0},{"$f":"CALCULOS!G10","v":42540.52},0,0,0,0,{"$f":"MIN(B12+C12+D12+E12-F12+G12-H12,CALCULOS!H10)","v":42540.52},0,0,0,42540.52,{"$f":"CALCULOS!G10","v":42540.52},0]
["Jul",0,{"$f":"CALCULOS!K11","v":165.73},{"$f":"CALCULOS!G11","v":55037.98},0,0,0,0,{"$f":"MIN(B13+C13+D13+E13-F13+G13-H13,CALCULOS!H11)","v":45180.43},10023.280000000006,0,0,55037.98,{"$f":"CALCULOS!G11","v":55037.98},0]
["Ago",10023.280000000006,{"$f":"CALCULOS!K12","v":1283.5},{"$f":"CALCULOS!G12","v":64331.97},0,0,0,0,{"$f":"MIN(B14+C14+D14+E14-F14+G14-H14,CALCULOS!H12)","v":0},75638.75,0,0,64331.97,{"$f":"CALCULOS!G12","v":64331.97},0]
["Sep",75638.75,{"$f":"CALCULOS!K13","v":2007.54},{"$f":"CALCULOS!G13","v":26954.17},0,0,0,0,{"$f":"MIN(B15+C15+D15+E15-F15+G15-H15,CALCULOS!H13)","v":0},104600.45999999999,0,0,26954.17,{"$f":"CALCULOS!G13","v":26954.17},0]
["Oct",104600.45999999999,{"$f":"CALCULOS!K14","v":262.75},{"$f":"CALCULOS!G14","v":11304.19},0,0,0,0,{"$f":"MIN(B16+C16+D16+E16-F16+G16-H16,CALCULOS!H14)","v":101143.89},15023.509999999995,0,0,11304.19,{"$f":"CALCULOS!G14","v":11304.19},0]
["Nov",15023.509999999995,{"$f":"CALCULOS!K15","v":340.09},{"$f":"CALCULOS!G15","v":37780.53},0,0,0,0,{"$f":"MIN(B17+C17+D17+E17-F17+G17-H17,CALCULOS!H15)","v":31529.16},21614.96999999999,0,0,37780.53,{"$f":"CALCULOS!G15","v":37780.53},0]
["Dic",21614.96999999999,{"$f":"CALCULOS!K16","v":475.59},{"$f":"CALCULOS!G16","v":19582.16},0,0,0,0,{"$f":"MIN(B18+C18+D18+E18-F18+G18-H18,CALCULOS!H16)","v":13871},27801.719999999987,0,0,19582.16,{"$f":"CALCULOS!G16","v":19582.16},0]
["TOTALES",{"$f":"SUM(B7:B18)","v":226900.97},4535.2,297084.09000000003,0,0,0,0,273817.56999999995,254702.69,0,0,297084.09000000003,297084.09000000003,0]
[]
["NOTA: Debitos compensados (H) limitados al saldo disponible. Exceso de DF va a deuda tributaria."]

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