Bolivia’s National Tax Service has extended the deadline for certain instalment payments under the Payment Facilities program to 15 September 2026, allowing taxpayers additional time to settle August instalments and eligible outstanding balances without penalties following the implementation of a new digital payment mechanism.
Bolivia’s tax authority, the National Tax Service (SIN) has approved Regulatory Resolution (RND) No. 102600000032 on 1 September 2026, granting an extension until 15 September 2026 for instalment payments under the Payment Facilities program associated with the Tax Relief Law.
New payment mechanism prompts extension
The extension addresses operational demands created by introducing the Payment with Values option within the Virtual Tax Office System. The SIN has been conducting validation and stabilisation tasks to ensure system integrity and accuracy of taxpayer payment records following this integration.
Details of the extension
The resolution establishes two provisions.
First, the monthly instalment for August 2026 is postponed until 15 September 2026 for all active Payment Plans.
Second, taxpayers whose Payment Facility plans had final instalments scheduled to expire between May and August 2026 may settle outstanding amounts by 15 September 2026 without a penalty being applied.
The SIN characterised the measure as support for economic reactivation, designed to ease compliance requirements for businesses and individuals benefiting from the Tax Relief Law.
