Bolivia has granted taxpayers with a fiscal year ending 30 June 2026 an extension to file and pay Corporate Income Tax (IUE) by 30 November 2026. The extension also covers the submission of financial statements, annual reports and transfer pricing studies.
Bolivia’s National Tax Service (SIN) announced, on 29 October 2026, that it has extended the Corporate Income Tax (IUE) filing and payment deadline to 30 November 2026 for taxpayers with a fiscal year ending on 30 June 2026.
The extended deadline also applies to the submission of digitised financial statements, annual reports and transfer pricing studies through Form 605, as well as Form 601 where applicable.
The extension was introduced through Regulatory Board Resolution No. 102600000043, dated 28 October 2026, following requests from taxpayers.
The additional time is intended to help taxpayers prepare, review and verify the required documentation and complete any outstanding information before submission.
Earlier, Bolivia’s National Tax Service (SIN) extended the Corporate Income Tax (IUE) filing and payment deadline for taxpayers whose fiscal year ended on 31 March 2026.
