The deadline was extended at the request of agricultural associations.
Bolivia’s tax authority (SIN) issued Normative Board Resolution RND 102500000046 on 27 November 2025, specifically addressing the obligations of those operating under the Unified Agricultural Regime (Régimen Agropecuario Unificado, RAU), which governs taxes for the agricultural sector.
The central action of the resolution is to extend the deadline until 31 December 2025. This extension covers three specific obligations related to the 2024 management period:
1. The presentation of the sworn statements.
2. The payment of the tax obligations of the RAU.
3. The processing of the RAU “Certificate of Non-Taxability (Certificado de No Imponibilidad).
Usually, the RAU requires annual payment in a single instalment. The standard deadline for this single yearly payment is 31 October of each year.
The decision to grant this new extension was made after taxpayers of the RAU, through their Associations and Federations, solicited the Administration Tributaria for an extension of the deadline for presentation, payment, and the processing of the Certificate of Non-Imposability RAU.
Before this RND 102500000046, the SIN had already used RND 102500000039 on 10 October 2025 to extend the deadline for the 2024 management period until 28 November 2025.
The new resolution further extends this existing deadline to 31 December 2025.
Earlier, Bolivia’s tax authority (SIN) issued Resolution RND 102500000039 on 10 October 2025, granting an extension of obligations under the Unified Agricultural Regime (RAU) for the 2024 fiscal year.
