The corporate income tax (IUE) filing deadline for certain statements and reports has been extended to 21 July 2025.
Bolivia’s National Tax Service (SIN) issued Resolution No. 102500000031 on 30 June 2025, further extending the deadline for corporate income tax (IUE) filing and related submissions for the 2024 fiscal year to 21 July 2025.
The previous deadline was 30 June 2025.
This includes financial statements, annual reports, external audit opinions, tax opinions, minimum tax procedures reports, complementary tax information, transfer pricing studies, and electronic forms 605 and 601. It applies to taxpayers whose tax year ends on 31 December 2024.
Extended deadline for registering final beneficiaries
Resolution No. 102500000031 also extends the deadline for registering final beneficiaries has been extended to 31 July 2025 (previously 30 June 2025). These extensions aim to provide taxpayers with additional time to comply with their obligations.
Resolution No. 102500000031 extends the deadline for taxpayers to update information on final beneficiaries to 31 July 2025. Previously, Resolution No. 102500000005 set the deadline as the annual tax return date, with a transitional extension to 29 April 2025, later extended to 30 June 2025.
