Bolivia’s tax authorities (SIN), on 2 May 2025, issued Resolution No. 102500000023, which extended the effective date for mandatory e-filing of tax returns to 2 June 2025.
Earlier, the tax authority introduced mandatory electronic tax return filing through Resolution No. 102500000016 of 16 April 2025, which was initially set to enter into force on 5 May 2025.
The Resolution mandates that all tax returns and payments must be made via the SIAT Online system.