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 las Utilidades de las Empresas—IUE) for the fiscal year ending on 31 December 2023. The deadline extension is applicable to the submission of financial statements, annual reports, external audit opinions, tax opinions, minimum tax procedures reports, complementary tax information, and transfer pricing studies. The new deadline has been set at 31 May 2024. Additionally, the extension also applies to the electronic filing of Forms 605 and 601. However, this extension does not cover the submission and payment of the IUE Affidavit, which is due on 29 April 2024.
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