Bolivia: Bolivia y la fiscalización del gobierno corporativo

La Autoridad de Fiscalización y Control Social de Empresas (AEMP) de Bolivia, ha establecido en la Resolución No. 25/2017 (una modificación a la Resolución No.99/2016), la obligatoriedad de implementar un Reglamento de Gobierno Corporativo, que será sujeto a fiscalización y sanción.

La AEMP

La Autoridad de Fiscalización y Control de Empresas está encargada de fiscalizar, controlar, supervisar y regular las actividades de las empresas en lo relativo al gobierno corporativo, defensa de la competencia, reestructuración de empresas y registro de comercio.

Gobierno Corporativo

El gobierno corporativo se define como un conjunto de procedimientos, normas y principios que regulan la estructura y el funcionamiento, ya sea de los órganos de gobierno o en niveles de gestión de una empresa. En el caso de las empresas, estas prácticas, formales o informales, definen la relación entre la alta gerencia, los directores y los accionistas y establece las reglas por las que se rige el proceso de toma de decisiones en los diferentes niveles de la estructura de la empresa.

El objetivo principal de un buen gobierno corporativo es proteger los intereses de la empresa y los socios/accionistas, a través de un manejo transparente de la información. Además, un buen gobierno corporativo genera confianza en los inversores, fortalece la imagen de marca y atrae el talento.

Aspectos más importantes de la Resolución

La Resolución No. 99/2016, modificada por la Resolución No. 25/2017, establece que el cumplimiento con el Reglamento de Gobierno Corporativo es obligatorio, creando un número de nuevas obligaciones para las empresas, incluyendo, pero no limitado a:

  • crear un reglamento de acceso a la información.
  • promover políticas y conductas de comportamiento ético de la sociedad en las cuales se considere a los terceros interesados en la toma de decisiones.
  • impulsar la responsabilidad de los administradores en cuanto a la emisión de información transparente.
  • asegurar que la sociedad cuente con mecanismos internos o externos que le permitan verificar el cumplimiento de las disposiciones legales aplicables.
  • establecer o realizar un plan estratégico de implementación de medidas de gobierno corporativo.
  • emitir anualmente un reporte de gobierno corporativo.

Tipos de sociedades fiscalizadas por la AEMP en Bolivia

  • Empresas Unipersonales
  • Sociedad colectiva
  • Sociedad en comandita simple
  • Sociedad de responsabilidad limitada
  • Sociedad anónima
  • Sociedad en comandita por acciones
  • Asociaciones Accidentales o de cuentas en participación

Documentos verificados por la AEMP en una fiscalización

Durante la fiscalización, la AEMP verificará un número de documentos, incluyendo pero no limitado a:

  • Documentación legal referente a la constitución y administración de la empresa
  • Escritura Pública de Constitución de Sociedad y modificaciones
  • Balance de Apertura
  • Matrícula de Comercio Actualizada
  • Libro de Registro de Acciones o socios
  • Libro de Actas de Juntas /Asamblea
  • Inscripción y Testimonio de Aumento o Reducción de Capital.
  • Autorización del uso de Hojas Removibles, mediante resolución específica.
  • Documentación financiera y contable de la empresa
  • Estados Financieros emitidos por la Empresa y por el Sistema Contable y notas a los estados financieros, aprobados.
  • Estados de cuenta y/o auxiliares.
  • Plan de Cuentas.
  • Comprobantes de Ingresos, Egresos y Traspasos.
  • Libros Contables: Mayores, Diarios, Inventarios, de Compras y Ventas IVA.
  • Conciliaciones Bancarias.
  • Contratos y Convenios suscritos durante el periodo fiscal.

El incumplimiento con este régimen normativo estará sujeto a sanciones como: amonestación, multa, suspensión temporal de funciones o hasta a la suspensión de la matrícula de comercio, o multas económicas, calculadas sobre la base del 0,5% a 5% de la "Utilidad Bruta" o sobre el "Capital" en caso que los estados financieros reporten pérdida bruta.

Obtén ayuda de expertos

En el marco de esta coyuntura regulatoria, TMF Bolivia ofrece un servicio para la implementación de buenas prácticas de gobierno corporativo en personas jurídicas. Este servicio, que comprenderá la puesta en marcha de un sistema de Gobierno Corporativo que cumpla los requisitos dispuestos en la Resolución, incluye entre otras cosas:

  • elaboración de reglamento del gobierno corporativo,
  • formalización y establecimiento de políticas de distribución de utilidades,
  • elaboración del reglamento de acceso a la información,
  • elaboración de reglamento para control de asistencia a las asambleas o juntas,
  • elaboración de plan de sucesión,
  • elaboración de plan estratégico de medidas de gobierno corporativo,
  • emisión de reporte anual.

Haga una consulta para más información sobre los requisitos impuestos por la Resolución y/o sobre nuestros servicios relacionados.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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