The deadline is for tax periods ending on 31 March 2025. 

Bolivia’s National Tax Service (SIN) announced on 11 July 2025, reminding taxpayers in the industrial, construction, and oil sectors that the deadline to file and pay corporate income tax (IUE) is 29 July 2025, for tax periods ending on 31 March 2025.

According to current tax regulations, taxpayers required to maintain accounting records must file using Form 500, while those not required to maintain such records must use Form 520.

In accordance with Board Regulatory Resolution (RND) No. 101800000004, taxpayers must submit their Financial Statements or Annual Report and Supplementary Tax Information in digital format through the Integrated Tax Administration System (SIAT), using Form 605. Additionally, they must submit in digital format the Transfer Pricing Study and the Informative Sworn Statement of Transactions with Related Parties (Electronic Form 601).

Physical Submission

Likewise, taxpayers with annual gross sales and/or income equal to or greater than BOB 1,200,000 must submit the following documents in physical format to the District Management Office or Large Taxpayers Office (GRACO) of their jurisdiction by 29 July 2025:

  • Balance Sheet
  • Income Statement (Profit and Loss)
  • Statement of Retained Earnings (Statement of Changes in Equity)
  • Statement of Changes in Financial Position (Cash Flow Statement)
  • Notes to the Financial Statements
  • Supplementary Tax Information
  • External Audit Report (Independent Auditor’s Report)
  • Tax Opinion
  • Minimum Tax Procedures Report

In addition, when applicable, the physical submission of the Transfer Pricing Study for transactions with foreign related parties is required, in accordance with RND No. 10-0008-15.

For nonprofit entities required to submit an Annual Report, the following must be presented:

  • Statement of Financial Position
  • Statement of Activities
  • Cash Flow Statement
  • Supplementary Tax Information
  • External Audit Report (Independent Auditor’s Report)
  • Tax Opinion
  • Minimum Tax Procedures Report

Article 39 of Supreme Decree 24051 states that the deadline for filing and/or paying the IUE is 120 days after the end of the fiscal year.

Earlier, Bolivia’s tax authorities further extended the deadline for corporate income tax (IUE) filing and related submissions for the 2024 fiscal year to 21 July 2025.