Bolivia’s National Tax Service announced an extension of the tax return and payment deadline for the fiscal year ending on 31 December 2024 through Resolution No. 102500000021 of 30 April 2025.
The deadline has been extended to 16 May 2025. The standard deadline is 120 days after the end of the year.
Taxpayers under the General Regime are required to file their returns using specific forms based on their business type. Companies maintaining accounting records must use Form 500, while those exempt from keeping such records should use Form 520. Additionally, transport businesses are required to file using Form 501.
The release also highlights Resolution No. 102500000015 of 15 April 2025, which extends the deadline for submitting financial statements and related reports for the fiscal year ending 31 December 2024.
The new deadline for both physical and digital submissions is 30 May 2025.
This extension applies to the physical submission and/or digital delivery of financial statements, annual reports, external audit opinions, tax opinions, minimum tax procedures reports, supplementary tax information, and transfer pricing studies, as well as information submitted through electronic forms 605 and 601.
In addition, the tax authorities have introduced mandatory electronic tax return filing through Resolution No. 102500000016 of 16 April 2025, effective 5 May 2025. All tax returns and payments must be made via the SIAT Online system.
