Bolivia's National Tax Administration (SIN) issued Resolution 102600000021, replacing the previous 2017 regime with a new standardised framework for tax consultations featuring mandatory admission criteria, binding limitations, and fixed response timelines to strengthen legal certainty for taxpayers.
Bolivia’s National Tax Administration (SIN) has issued Resolution 102600000021 on 10 June 2026, establishing a new framework for tax consultations in Bolivia, explicitly abrogating the previous regime under Resolution No. 101700000019 from 2017.
This new regulation aims to optimise, simplify, and standardise the procedure while strengthening legal certainty for taxpayers.
Information and documentation requirements
The National Tax Service (SIN) requires consultations to meet six standardised criteria for admission. Consultants must provide proper identification (name or business name with NIT, CI, or passport), and any legal representative must be duly registered or present a notarised power of attorney.
The consultant must demonstrate direct personal interest in the matter and describe a concrete, real situation or operation—not a hypothetical scenario.
The consultation must expressly cite the specific legal provision in question and include a well-reasoned opinion on its application. Finally, the consultant must justify why the issue warrants review by demonstrating either a lack of clarity or legal vacuums in existing regulations, or genuinely controvertible matters where contradictory norms create interpretive uncertainty.
Binding consultation limitations
Binding consultations address only unresolved and non-disputed matters. The SIN will not admit a consultation if the subject matter is already under tax audit (verification or fiscalization) or is pending administrative or judicial challenge.
The SIN’s response is binding exclusively for the specific consultant and the exact case presented. This binding effect terminates if the relevant legislation or jurisprudence changes, or if the SIN formally notifies the consultant of revised criteria through a new Administrative Resolution.
Response timelines and administrative responsibility
- Admission period: The SIN has 10 business days to admit or observe a consultation. If no pronouncement is made within this window, the consultation is deemed admitted.
- Standard deadline: A final Administrative Resolution must be issued within 30 days of the admission notice.
- Extensions: This period can be extended once for an additional 30 days through a reasoned order (Auto Motivado).
- Accountability: Failure to meet these deadlines generates administrative responsibility for the public officials tasked with issuing the response.
Institutional consultations and other requests
Professional associations, chambers, and unions can submit consultations regarding their general membership. These responses are non-binding and serve only as informative or guiding criteria. They follow a similar 30-day response timeline (extendable by 30 more). General tax-related doubts or requests that do not fall under the formal binding consultation regime must be answered within 3 months.
The resolution entered into force immediately upon its publication, and all future tax consultations are now governed exclusively by these provisions.
