The National Tax Service (SIN) has introduced new digital submission requirements for financial statements, annual reports, and transfer pricing studies, while extending the deadline for Corporate Income Tax (IUE) compliance and related filings for taxpayers with a 31 December 2025 fiscal year.
Bolivia’s National Tax Service (SIN) has approved Board Resolution (RND) 102600000014, introducing changes to the submission of financial statements, annual reports, and transfer pricing studies, while extending the deadline for the submission of sworn declarations and payment of the Corporate Income Tax (IUE) to 29 May 2026.
The extension applies to taxpayers with a fiscal year ending on 31 December 2025, who will also benefit from the same deadline for the digital submission of supporting financial and tax documentation.
Under the new regulation, which amends RND No. 101800000004, financial statements and annual reports must be submitted exclusively in digital format through the SIAT system. The requirements are differentiated based on revenue thresholds.
Taxpayers with revenue below BOB 1,700,000 are required to submit supporting documents via Form 605, including the Balance Sheet, Income Statement, and Valued Physical Inventory.
Those with revenue equal to or above BOB 1,700,000 must additionally attach Complementary Tax Information and provide, in PDF format, the External Audit Report, the Tax Opinion, and the Report on Minimum Tax Procedures.
For Transfer Pricing Studies, the resolution establishes that these must be submitted through the SIAT system in PDF format together with the corresponding financial statements. Electronic Form 601 will continue to be filed through the Da Vinci module of the Virtual Office.
The extension to 29 May covers both compliance with the IUE obligation and the digital submission of all supporting documentation, including the annual report, financial statements, and transfer pricing study.
The regulation further clarifies that taxpayers who submitted documentation in physical format prior to the publication of the RND are not required to resubmit it in PDF format. Taxpayers who have not yet complied must complete the digital submission through the updated SIAT system from 22 April.
