Bolivia’s tax authority issued Resolution No. 102500000015 on 16 April 2025, which extends the corporate income tax (IUE) filing deadline for tax years ending 31 December 2024.

The new extended deadline is set for 30 May 2025.

The extended filing deadline applies to financial statements, annual reports, external audit reports, tax opinions, minimum tax procedure reports, supplementary tax information, transfer pricing studies, and electronic submissions for IUE.

The resolution also extends the deadline for registering final beneficiaries to 30 May 2025.