Bolivia has introduced a modernised tax audit procedure with three types of controls: faster on-site inspections, automated document extension requests, and expanded authority to issue audit orders nationwide.
Bolivia’s tax agency, the National Tax Service (SIN) announced on 5 November 2026 that it approved a new procedure for setting tax debt and applying sanctions. The change aims to speed up audits, improve direct contact with taxpayers, and modernise tax control mechanisms under the Tax Administration 3.0 model.
Regulatory Board Resolution (RND) No. 102600000041 updates a procedure in force since 2016. It establishes three types of control: Comprehensive Audit, Partial Audit, and Primary Audit.
Faster audits
The Primary Audit is one of the main changes. It allows short, timely inspections at the taxpayer’s establishment. Officials can review original documents on site, so taxpayers no longer need to submit large volumes of photocopies or travel to the tax office. The process also allows ongoing communication, which gives taxpayers a chance to explain their business operations and provide specific information that helps determine their tax obligations accurately.
Taxpayers will have several opportunities to present the required documentation. This shortens the process and avoids audits that once dragged on for years.
Requests for extensions to submit documents are now automated. Taxpayers can file them through the “Online Procedures” option of the Virtual Tax Office.
Audit orders across the country
The National Audit Management may issue and execute audit orders for taxpayers in any jurisdiction within the country.
Tax refund checks
Verification of tax refunds (CEDEIM) remains in effect. Board Resolution No. 10-0032-16 continues to govern these checks.
