Bolivia’s National Tax Service has doubled the maximum period for tax debt Payment Facilities to 60 months, allowing taxpayers to spread outstanding obligations over up to five years.
Bolivia’s National Tax Service has extended the maximum period for taxpayers to access tax debt Payment Facilities from 30 to 60 months under Normative Ruling of the Board of Directors (RND) 102600000033.
The measure implements Supreme Decree 5687 of 31 August 2026, which amended the Payment Facilities period established under Decree No. 27310 (Regulations of the Bolivian Tax Code). The previous framework had limited the period to 30 months.
Under the new rules, taxpayers with outstanding tax debts or seeking to regularise their tax obligations may request monthly instalments over a period of up to five years, or 60 months.
The extension doubles the maximum repayment period and reduces the amount payable in each monthly instalment. The measure applies to small, medium-sized and large companies across different productive sectors.
Legal basis
Article 55 of the Bolivian Tax Code (Law No. 2492) provides that Payment Facilities may be granted by the Tax Administration at the express request of the taxpayer at any time, including where the debt is at the tax enforcement stage.
The new period of up to 60 monthly instalments will apply from the first working day of the month following notification of the Administrative Resolution authorising the Payment Facility requested by the taxpayer.
The National Tax Service said the provision is intended to support voluntary compliance with tax obligations and provide legal certainty while avoiding severe coercive measures.
This announcement was made on 2 September 2026.
