The validity of the financial transactions tax will be extended until 31 December 2028.
An amendment to the ICE exemption for transport vehicles, specifically (i.e., the second paragraph number 2 of Paragraph I of the Annex to Article 79 (ICE) of Law No. 843
Starting from 1 January 2024 to 31 December 2024, tax incentives will be introduced to import and market capital goods and industrial plants intended for the agricultural, industrial, construction, and mining sectors.
These incentives will be established by the Executive Body through a Supreme Decree and include exemption from value-added tax (VAT) for importing such goods and a zero VAT rate for the domestic sale of such goods.
On 19 April 2024, Bolivia’s tax authority announced a new directive—RND No. 102400000011, in which it clarified the extension of the deadline for the submission of various reports and statements related to corporate income tax (Impuesto sobre
On 10 April 2024, Bolivia announced Supreme Decree No. 5145, which introduces a new modality of export tax refund. The Decree aims to streamline the process of submitting tax refund requests. The key aspects of the Decree are: The deadline
On 5 April 2024, Bolivia's National Tax Service (SIN) in a notice notified taxpayers of the upcoming deadline for corporate income tax payments and other necessary returns for the fiscal year ending on 31 December 2023. According to the notice the
On 4 March 2024, Bolivia’s tax authority, the National Tax Service (Servicio de Impuestos Nacionales), released the RND N°102400000007. In this guidance, the tax authorities have extended the deadline for submitting affidavits and paying taxes
Bolivia’s tax authority (Servicio de Impuestos Nacionales) published three lists of taxpayers whose VAT invoices are deemed void for value added tax (VAT) credit or deductible for corporate tax purposes. The invalidity is based on the following
On 19 January 2024, Bolivia’s tax authority (Servicio de Impuestos Nacionales) issued a guidance entitled ‘RND N°102400000006’, in which it extended the deadline for filing the Affidavit Form 610, payment of the tax and compliance with Formal
