Bolivia's tax authority has mandated a sweeping shift to digital filing under Resolution No. 102600000014, overhauling how businesses submit corporate tax and transfer pricing documentation through the SIAT system — while drawing a hard line at BOB 1,700,000 in annual revenue to determine the depth of disclosure required.
Bolivia’s National Tax Service (SIN) has issued Resolution No. 102600000014 on 16 April 2026, marking a significant shift toward the full digitalisation of financial and tax data. These updates specifically refine how businesses handle their Corporate Income Tax (IUE) obligations and Transfer Pricing documentation.
The BOB 1,700,000 threshold
Businesses with annual gross sales or income less than BOB 1,700,000 are required to submit their financial statements digitally through the SIAT system using Form 605. This submission must include eight core documents, such as the Balance Sheet, Income Statement, and Cash Flow Statement.
Companies with annual gross sales or income equal to or greater than BOB 1,700,000 face more rigorous requirements. In addition to the standard Form 605 data, they must digitally attach PDF copies of their External Audit Report, Tax Opinion, and Supplementary Tax Information, all featuring the necessary signatures.
Digital migration and transfer pricing updates
The tax administration is moving away from physical paperwork, requiring almost all documentation to be submitted through the Integrated Tax Administration System (SIAT).
New rules mandate that Transfer Pricing Studies be submitted via SIAT alongside the financial statements at the close of the fiscal year. Furthermore, the Informative Sworn Declaration of Operations with Related Parties (Form 601) must now be sent through the Da Vinci module or the Virtual Office.
The resolution clarifies that only the technical accounting standards specifically approved by the Tax Administration apply when determining the taxable base for Corporate Income Tax (IUE). Any standards issued by other entities that conflict with these regulations will have no effect on tax calculations.
Deadlines and transition periods
Recognising the administrative burden of these changes, the SIN has granted an extension for taxpayers whose fiscal year ended on 31 December 2025.
The deadline for filing and paying Corporate Income Tax (IUE) for the year ending 31 December 2025 has been pushed to 29 May 2026. This same extension applies to the digital submission of financial statements, annual reports, and Transfer Pricing studies.
Annual returns and payments are generally due within 120 days after year-end, meaning 30 April 2026 for the year ending 31 December 2025.
The updated SIAT system for digital submissions became active on 22 April 2026.
If a taxpayer had already submitted their physical financial statements for the 2025 fiscal year before this resolution was published, they are not required to resubmit them in PDF format.
