Bolivia’s tax authority (SIN) has extended the deadline for 2024 tax filings and payments under the Unified Agricultural Regime (RAU) to 30 January 2026, providing farmers extra time to submit declarations and process Certificates of Non-Taxability amid adverse weather and administrative challenges.
Bolivia’s tax authority (SIN) issued Normative Board Resolution RND 102500000053 on 30 December 2025, extending certain obligations for the 2024 tax year under the Unified Agricultural Regime (Régimen Agropecuario Unificado, RAU).
The resolution provides taxpayers covered by the Unified Agricultural Regime (RAU) with additional time to submit their 2024 sworn declarations and meet their related payment obligations. The deadline has been extended to 30 January 2026, following requests from agricultural federations citing adverse weather conditions and administrative challenges.
This measure also applies to the processing of Certificates of Non-Taxability, ensuring that farmers have sufficient time to formalise their status.
Earlier, Bolivia’s tax authority (SIN) issued Resolution RND 102500000046 extending the deadline to 31 December 2025 for taxpayers operating under the Unified Agricultural Regime (RAU), which applies to the agricultural sector.
