Bolivia: Ministry of Economy and Public Finance proposes 100% VAT credit restoration for fuel purchases
Bolivia’s Ministry of Economy and Public Finance submitted a draft law on 31 December 2025 to repeal the 70% cap on VAT tax credits for fuel purchases, aiming to restore full (100%) credit recognition for gasoline and diesel. The move follows
See MoreBolivia: SIN extends unified agricultural tax system compliance deadline to January 2026
Bolivia’s tax authority (SIN) issued Normative Board Resolution RND 102500000053 on 30 December 2025, extending certain obligations for the 2024 tax year under the Unified Agricultural Regime (Régimen Agropecuario Unificado, RAU). The
See MoreBolivia: SIN defers agricultural tax system deadlines to December 2025
Bolivia’s tax authority (SIN) issued Normative Board Resolution RND 102500000046 on 27 November 2025, specifically addressing the obligations of those operating under the Unified Agricultural Regime (Régimen Agropecuario Unificado, RAU), which
See MoreBolivia: Chamber of Deputies considers 2026 state budget proposal
Bolivia’s Executive Branch has submitted the 2026 General Budget Bill to the Chamber of Deputies on 31 October 2025, outlining a series of targeted tax incentives to reduce the cost of public debt operations conducted in foreign capital
See MoreBolivia: SIN extends agricultural unified tax system obligations deadline for 2024 fiscal year
The deadline was extended because agricultural associations requested more time. Bolivia’s tax authority (SIN) has issued Resolution RND 102500000039 on 10 October 2025, granting an extension for obligations related to the Unified
See MoreBolivia: SIN extends deadline for e-invoicing for select taxpayers
The new deadline for issuing e-invoices has been moved to 31 March 2026. Bolivia’s tax authority (SIN) has published Resolution RND 102500000036 in the Official Gazette on 11 September 2025, announcing an extension for taxpayers in groups 9
See MoreBolivia: National Tax Service extends corporate tax filing deadlines for FY March 2025
The extension was issued in Resolution No. 102500000034 on 4 August 2025. Bolivia's National Tax Service (SIN) extended the corporate tax return and payment deadline for the fiscal year ending on 31 March 2025 to 18 August 2025. The extension
See MoreBolivia: National Tax Service extends filing deadlines for corporate tax, transactions declarations
Corporate tax returns for tax years ending 31 March 2025 are now due by 29 August 2025. Bolivia’s National Tax Service (SIN) issued Resolution No. 102500000032 on 28 July 2025, in which it extended filing deadlines for corporate income tax
See MoreBolivia: National Tax Service announces corporate tax filing and payment deadline for industrial, construction, oil sectors
The deadline is for tax periods ending on 31 March 2025. Bolivia’s National Tax Service (SIN) announced on 11 July 2025, reminding taxpayers in the industrial, construction, and oil sectors that the deadline to file and pay corporate income
See MoreBolivia further extends deadline for 2024 corporate tax statements and beneficial ownership reports
The corporate income tax (IUE) filing deadline for certain statements and reports has been extended to 21 July 2025. Bolivia’s National Tax Service (SIN) issued Resolution No. 102500000031 on 30 June 2025, further extending the deadline for
See MoreBolivia extends deadlines for 2024 financial statement, beneficiary reporting
The 2024 tax report deadline has been extended to 30 June 2025. Bolivia's National Tax Service (SIN) issued Resolution No. 102500000028 on 12 June 2025, extending the deadline for submitting 2024 fiscal year reports to 30 June 2025. The
See MoreBolivia announces extension of filing deadlines for May 2025
The last digits of one’s tax ID corresponds to a specific new deadline for submission. Bolivia’s tax authority (SIN) has extended the deadline for filing tax returns for the May 2025 fiscal period through Resolution No. 102500000026 on 3
See MoreBolivia becomes 172 member of Global Forum on Transparency and Exchange of Information for Tax Purposes
Bolivia becomes the 172nd member of the Global Forum on Transparency and Exchange of Information for Tax Purposes. The OECD announced on 4 June 2025 that Bolivia has joined the Global Forum on Transparency and Exchange of Information for Tax
See MoreBolivia further extends corporate tax filing deadline
The corporate income tax filing deadline has been extended to 20 June 2025. Bolivia’s tax authorities (SIN) issued Resolution No. 102500000024 on 27 May 2025, announcing that the corporate income tax (IUE) filing deadline for the fiscal year
See MoreBolivia further extends mandatory e-filing deadline
Bolivia’s tax authorities (SIN), on 2 May 2025, issued Resolution No. 102500000023, which extended the effective date for mandatory e-filing of tax returns to 2 June 2025. Earlier, the tax authority introduced mandatory electronic tax return
See MoreBolivia extends tax return and report filing deadline for 2024
Bolivia's National Tax Service announced an extension of the tax return and payment deadline for the fiscal year ending on 31 December 2024 through Resolution No. 102500000021 of 30 April 2025. The deadline has been extended to 16 May 2025. The
See MoreBolivia: Tax authority extends corporate income tax filing deadline
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
See MoreBolivia delays e-invoicing deadline for some taxpayers
Bolivia’s Tax Authority (SIN) has announced an extension for taxpayers in groups 9 to 12 to begin issuing e-invoices. This extension is outlined in three resolutions—RND 102500000008, RND 102500000009, and RND 102500000010. The new
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