The corporate income tax filing deadline has been extended to 20 June 2025. 

Bolivia’s tax authorities (SIN) issued Resolution No. 102500000024 on 27 May 2025, announcing that the corporate income tax (IUE) filing deadline for the fiscal year ending 31 December 2024 has been extended to 20 June 2025 from 30 May 2025.

The extended deadline applies to paper and electronic IUE tax filings for taxpayers with a tax year ending 31 December 2024, including financial statements, annual reports, audit opinions, minimum tax procedures, transfer pricing studies, and specific electronic submissions by taxpayers or third parties.

Earlier, the tax authority issued Resolution No. 102500000015, which extended the corporate tax filing deadline to 30 May 2025 for tax years ending 31 December 2024.