Bolivia: Government issues guide to provide tax relief during coronavirus pandemic

24 March, 2020

On 18 March 2020, the Government issued Supreme Decree No. 4198 for providing tax relief during the COVID-19 outbreak. The measures include the following:

The due date for corporate tax payment for the year ending 31 December 2019 is to be extended to 29 May 2020.
The payment of corporate income tax for the year ending 31 December 2019 may be paid in up to three installments, given that 50% of the tax is paid before 1 June 2020.
An extension of the value added tax (VAT) credit to 31 December 2020 for certain expenses.

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