Bolivia extends tax regularisation programme through end of 2026
Bolivia’s government announced on 16 September 2026 that it has extended the tax regularisation deadline to 31 December 2026. The extension came through Supreme Decree No. 5708 and affects the Tax Relief programme established by Law No. 1733,
See MoreBolivia: SIN updates RAU fixed per-hectare fees for 2025
Bolivia’s National Tax Service (SIN) issued Administrative Ruling (RND) No. 102600000036 on 9 September 2026, updating the Fixed Per-Hectare Fees under the Unified Agricultural Regime (RAU) for the 2025 tax year. The update was made in
See MoreBolivia: SIN consults on revised VAT billing system specifications
Bolivia’s tax authority, the National Tax Service (SIN) has approved a Regulatory Board Resolution (RND) No. 102600000034 on 7 September 2026, launching a public consultation period for revised billing system specifications designed to improve VAT
See MoreBolivia: SIN eliminates hotel additional information reporting burden
Bolivia's National Tax Service (SIN) announced on 4 September 2026 that it eliminated a formal reporting requirement for the hotel and lodging sector, removing a recurring administrative obligation that businesses have faced since 2020. The change
See MoreBolivia: SIN extends tax debt payment period
Bolivia’s National Tax Service (SIN) has extended the maximum period for taxpayers to access tax debt Payment Facilities from 30 to 60 months under Normative Ruling of the Board of Directors (RND) 102600000033. The measure implements Supreme
See MoreBolivia: SIN extends payment deadline for relief plan participants
Bolivia’s tax authority, the National Tax Service (SIN) has approved Regulatory Resolution (RND) No. 102600000032 on 1 September 2026, granting an extension until 15 September 2026 for instalment payments under the Payment Facilities program
See MoreBolivia: SIN simplifies tax procedures under new administrative reform
Bolivia’s tax authority (SIN) announced on 17 August 2026 that it has streamlined taxpayer requirements under the "Zero Block" Program, rolling out regulatory changes through Resolution 102600000031 issued on 13 August 2026. The reforms respond
See MoreBolivia enacts five-year tax exemptions to boost key sectors
Bolivia’s Executive Branch has published Law No. 1755 of 30 July 2026 in the Official Gazette, which entered into force on the same day. The Executive Branch has introduced tax incentives through amendments to the 2026 General State Budget,
See MoreBolivia: SIN extends corporate income tax payment, filing deadlines
Bolivia’s National Tax Service (SIN) has extended the deadline for filing Corporate Income Tax (IUE) returns and making tax payments for taxpayers whose fiscal year ended on 31 March 2026, following the economic disruption caused by recent
See MoreBolivia: SIN overhauls binding tax consultation framework
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
See MoreBolivia: SIN cuts tax payment plan requirements to ease business liquidity crisis
Bolivia's National Tax Service (SIN) announced on 12 June 2026 that it has slashed the financial barriers for taxpayers seeking to defer their tax obligations. Under Board Resolution (RND) 102600000020, effective 12 June 2026, the agency has
See MoreBolivia: Automatic tax relief scheme takes effect on 25 June 2026
Bolivia is rolling out an unprecedented tax relief programme under Law 1733, with automatic debt forgiveness requiring no paperwork or office visits. The National Tax Service (SIN) announced on 16 June 2026 that 252,000 taxpayers will have debts
See MoreBolivia: SIN revises tax haven jurisdiction list
Bolivia’s Tax Authority (SIN) has issued Resolution No. 102600000016 on 27 May 2026, which updates the official list of countries or regions considered to have low or zero taxation (tax havens). This update is critical for taxpayers as it impacts
See MoreBolivia enacts tax amnesty and structural reforms under new legislation
Bolivia's National Tax Service (NTS) has announced the implementation of Law No. 1733 of 27 May 2026, which introduces a tax relief programme to help taxpayers settle outstanding historical tax liabilities through automatic full debt forgiveness and
See MoreBolivia updates list of low-tax jurisdictions for transfer pricing, tax control purposes
Bolivia’s National Tax Service has published Resolución Normativa de Directorio (RND) Nº 102600000016 on 27 May 2026, updating its list of jurisdictions considered to have low or zero taxation for tax control and transfer pricing
See MoreBolivia: National Assembly implements tax transparency, amnesty law
Bolivia’s National Assembly has enacted the Tax Transparency and Amnesty Law 1733 (Ley No. 1733), which was published in the Official Gazette on 28 May 2026. Law 1733 introduces broad tax administration and procedural measures aimed at waiving
See MoreBolivia: SIN further extends 2025 filing deadline for financial statements, transfer pricing documentation
Bolivia’s National Tax Service (SIN) has issued Resolution No. 102600000017 of 27 May 2026 to further extend the deadline for the digital submission of financial statements, the annual report, the transfer pricing study, and the related-party
See MoreBolivia: SIN advances digital tax transformation 3.0 through regional collaboration
Bolivia's National Tax Service (SIN) announced on 18 May 2026 that it has reinforced its commitment to digital modernisation following its participation in a major regional gathering focused on transforming tax administration across the
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