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 Duties of Taxpayers of the Complementary Regime to Value Added Tax – Direct Taxpayers (RC VAT – CD). This extension applies to the quarter covering October, November, and December 2023. The new deadline is set at 29 January 2024.
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