On 28 April 2022, the Bolivian National Tax Service published a Resolution No. 102300000014 extending the corporate income tax (IUE) reporting deadline for the tax year ending 31 December 2022 to 31 May 2023 for (i) financial statements; (ii) annual report; (iii) opinion of the external auditor; (iv) tax opinions; (v) report on minimum tax procedures; (vi) supplemental tax information; and/or (vii) transfer pricing study.
The extension may also apply to information submitted via electronic forms 605 and 601. However, the tax return filing and payment deadline for the fiscal year ending 31 December 2022 remains unaffected by the extension.
