Bolivian corporate taxpayers must now request tax residence certification through a digital platform, the National Tax Service has announced, ending the physical submission procedure for claiming benefits under double taxation treaties.
Bolivia’s National Tax Service (SIN) has updated how corporate taxpayers obtain the tax residence certification needed to claim benefits under tax treaties. Applicants must now complete a form and attach supporting documents on an online platform instead of filing them in person.
The change was introduced through Board Normative Resolution 102600000040 issued on 19 October 2026 by Interim Executive President Jorge Leonardo Zogbi Nogales.
Which rules are amended
The resolution amends Article 5 of Board Normative Resolution 10170000030, dated 29 December 2017 and previously modified by Board Normative Resolution 101800000037. That rule governs the obligations, procedures and requirements for applying the Double Taxation Avoidance Agreements signed by Bolivia.
The initiative aims to modernise how an enterprise proves its tax residence, fiscal domicile or place of effective management under Article 8 of a Double Taxation Avoidance Agreement. Technological tools replace the older manual mechanisms, easing the administrative burden on taxpayers.
How to apply
Under the amended Article 5, applicants must follow these steps:
- Log into the online tax system with their access credentials and open the National Taxpayer Registry.
- Select the option “Request for Accreditation under Double Taxation Avoidance Agreement”.
- Complete the form with details of the tax residence or fiscal domicile certification document and the apostille document.
- Attach the original scanned supporting documents in PDF format.
- Once the procedure number is generated, finalise the submission by clicking “Accept”.
The resulting form, “Accreditation of Residence or Fiscal Domicile for Application of Agreements to Avoid Double Taxation”, is sent to the taxpayer’s registered email and to their official electronic Tax Mailbox.
Part of wider deregulation drive
The reform follows Supreme Decree No. 5595 of 30 March 2026, which set up the national deregulation and administrative simplification policy known as the “Zero Barriers” programme. The programme seeks to remove unjustified bureaucratic barriers and modernise government procedures.
Effective date
As stated in the Sole Final Provision, the resolution applies immediately upon its official publication. Corporate taxpayers planning to claim treaty benefits should therefore use the online route from now on.
