Bolivia: 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
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Bolivia 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
See MoreBolivia: “Twelfth Taxpayer Group” to adopt online billing
Bolivia’s tax authority, Servicio de Impuestos Nacionales, released guidance RND No. 102400000025 on 10 October 2024 detailing the 12th group of taxpayers required to update and implement digital billing systems. Beginning 1 March 2025, the
See MoreBolivia revises payment document rules for transactions over BOB 50,000
Bolivia's National Tax Service released Normative Resolution No. 102400000021 of 20 September 2024, which updated rules for documentation on transactions over BOB 50,000, effective for all individuals and entities. The Normative Resolution No.
See MoreBolivia extends corporate income tax deadlines
Bolivia’s National Tax Service has extended the deadlines for corporate income tax (IUE) until 30 August 2024, published Resolution No. 102400000016 on 27 July 2024. Under Resolution of the Directory (RND) No. 101800000004 of 2 March, 2018, the
See MoreBolivia amends procedures for export tax refund requests, includes surety insurance policy
Bolivia’s tax authority (Servicio de Impuestos Nacionales—SIN), on Thursday, 2 May, 2024, issued guidance “RND No. 102400000014”, in which it provided the following: After submitting an export tax refund request (SDI) with a
See MoreBolivia extends deadline for corporate tax filings and statements
On 19 April 2024, Bolivia’s tax authority announced a new directive—RND No. 102400000011, in which it clarified the extension of the deadline for the submission of various reports and statements related to corporate income tax (Impuesto sobre
See MoreBolivia updates export tax refund regulations
On 10 April 2024, Bolivia announced Supreme Decree No. 5145, which introduces a new modality of export tax refund. The Decree aims to streamline the process of submitting tax refund requests. The key aspects of the Decree are: The deadline
See MoreBolivia issues reminder for corporate tax payments and returns deadline for 2023
On 5 April 2024, Bolivia's National Tax Service (SIN) in a notice notified taxpayers of the upcoming deadline for corporate income tax payments and other necessary returns for the fiscal year ending on 31 December 2023. According to the notice the
See MoreBolivia defers deadline for submitting and paying financial transaction tax
On 4 March 2024, Bolivia’s tax authority, the National Tax Service (Servicio de Impuestos Nacionales), released the RND N°102400000007. In this guidance, the tax authorities have extended the deadline for submitting affidavits and paying taxes
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