Bolivia's National Tax Service has extended filing deadlines for financial statements, transfer pricing studies, and related documentation to 30 June 2026, granting taxpayers an additional month to meet their corporate tax reporting obligations for the 2025 fiscal year.
Bolivia’s National Tax Service (SIN) has issued Resolution No. 102600000017 of 27 May 2026 to further extend the deadline for the digital submission of financial statements, the annual report, the transfer pricing study, and the related-party transaction information statement (Form 601).
The new deadline for the year ending 31 December 2025 is 30 June 2026.
This resolution specifically modifies the deadlines previously established in Resolution No. 102600000014 of 16 April 2026.
According to the resolution, the deadline for the digital submission of the following documents has been extended to 30 June 2026:
- Financial statements
- Annual report
- Transfer pricing study
- Form 601
This extension applies to all taxpayers or responsible third parties for Corporate Income Tax (IUE) whose fiscal year ended on 31 December 2025. The previous deadline for these submissions was set for 29 May 2026.
Extension for product homologation
The resolution also addresses the deadline for the homologation of products within billing systems to match the economic activities listed in the National Taxpayer Registry (RNC). This deadline, which was also set for 29 May 2026, has been further extended to 31 July 2026.
Reasons for the extension
The Tax Administration granted these extensions to:
- Facilitate compliance: Provide taxpayers with the necessary time to fulfil formal tax obligations correctly and avoid contingencies.
- Respond to requests: Address requests for more time presented through various District and GRACO (Large Taxpayer) offices across the country regarding the update of economic activities.
- Ensure adequate system updates: Allow taxpayers to properly sync their billing systems with their registered economic activities.
Resolution No. 102600000017 entered into effect immediately upon its publication.
Earlier, Bolivia’s National Tax Service (SIN) issued Resolution No. 102600000014 on 16 April 2026, introducing a significant move toward the full digitalisation of financial and tax reporting data.
