Bolivia’s National Tax Service (SIN) has introduced new rules for tax audits, documentation deadlines, presumed assessments, and penalty reductions, including up to 100% relief for taxpayers who settle their tax debts within 20 days of receiving a preliminary assessment.
Bolivia’s tax authority, the National Tax Service (SIN) has issued Resolution RND No. 102600000041 on 28 October 2026, which went into effect the same day. This resolution establishes an updated regulatory framework for tax audits, debt determination, and sanctioning procedures under a digitalised “Tax Administration 3.0” model.
The key measures established by Resolution RND No. 102600000041 are as follows:
Audit modalities and documentation deadlines
The resolution defines three specific audit modalities:
- Comprehensive audit: Covers all taxes across one or more fiscal years. Taxpayers must submit the requested documentation within 15 days of notification.
- Partial audit: Covers one or more taxes for a full fiscal year. Documentation must be submitted within 10 days.
- Primary audit: Covers one or more taxes for specific tax periods within a single fiscal year. Documentation must be submitted within 5 days.
Automatic one-time extension
Taxpayers can obtain a one-time automatic extension, equal to the initial deadline (15 days for integral audits, 10 days for partial audits, and 5 days for primary audits), by submitting a request through the SIN’s “Trámites en Línea” platform. The extension is granted automatically without further administrative review.
Failure to submit records and presumed assessment
- Failure to provide the requested information within the initial or extended deadline triggers a progressive enforcement process. The SIN first issues an Infringement Report, granting an additional 10 days for integral audits, 5 days for partial audits, or 3 days for primary audits.
- A second infringement report then provides a final 5, 3, or 1-day deadline, respectively.
- If the taxpayer still fails to submit the documents, the SIN may determine tax liabilities using the presumed assessment method and the taxpayer loses the right to challenge the technical methods or data sources used.
Preliminary assessment and 30-day defence period
After completing the audit, the SIN issues a preliminary assessment detailing the facts, legal grounds, tax base, and proposed tax liability.
Taxpayers have 30 non-extendable calendar days from the first business day after notification to submit written defences and supporting evidence.
The SIN then has 60 calendar days to issue and notify the final Determination Resolution, following its review of the taxpayer’s response or expiry of the defence period.
Effective repentance and progressive penalty reductions
To encourage voluntary compliance and early resolution of tax disputes, the resolution provides graduated reductions in penalties for non-payment or omission of tax, depending on when the taxpayer settles the full tax debt:
- 100% penalty reduction (effective repentance): Applies when the taxpayer fully pays the tax debt within 20 days after notification of the preliminary assessment. This qualifies as effective repentance and automatically eliminates the penalty for omission of payment.
- 80% penalty reduction: Applies when the taxpayer pays the full debt after the 20 days following notification of the preliminary assessment but before notification of the final Determination Resolution.
- 60% penalty reduction: Applies when full payment is made after notification of the final Determination Resolution but before filing a Regional Tax Appeal with the Regional Tax Authority (ARIT).
- 40% penalty reduction: Applies when full payment is made after filing the Regional Tax Appeal but before filing a Higher Administrative Appeal with the General Tax Authority (AGIT).
Penalty for obstructing on-site audits
Taxpayers must provide SIN audit officials with access to their premises and suitable workspace. Refusing or obstructing on-site audits incurs fines of 1,000 UFV for individuals, sole proprietorships, and undivided estates, and 2,000 UFV for legal entities.
Updated calculation for improper tax refunds (CEDEIM)
Improperly refunded taxes must be calculated in UFVs with interest from the date the refund was made until the relevant Administrative Resolution is issued, then recalculated up to the payment date. Taxpayers must also reimburse the State for any maintenance-of-value adjustments on disallowed tax credits.
