Bolivia updates list of tax haven jurisdiction
On 15 February 2019, Bolivia's National Tax Service issued Resolution No. 101900000002 to update the list of jurisdictions considered to have low or no taxation, which also contains jurisdictions recognized as non-cooperative, applies from the date
See MoreBolivia increases income tax on financial sector
The Chamber of Deputies approved an increase of 3% (increase from 22% to 25%) to the income tax on the profits of companies in the financial sector on 16 March 2017. The increase will be applicable on the profits generated as from
See MoreBolivia: Proposal to increase income tax for financial sector
The Finance Minister has announced a proposal on 7 February 2017 for rising income tax in the financial sector by 3% (from 22% to 25%). The proposal had been submitted to the
See MoreBolivia: Amendments in customs duties
Supreme Decree 3069 was published in the Official Gazette on 1 February 2017. The Decree changes the customs duties charged on imports of electronic equipment, image and sound recording, centrifugal dryers, vacuum cleaners, monitors and projectors,
See MoreBolivia publishes budget for 2017
The General Budget for 2017 was published in the Official Gazette on 28 November 2016. The Budget exempts from corporate income tax interest paid to creditors of public debt issued by security titles at foreign capital markets; and installments made
See MoreMost favoured nation clause of the protocol to the Bolivia – France Income and Capital Tax Treaty (1994) activated
The Tax Administration of France updated the guidance on 4 November 2016 about activation of the most favoured nation (MFN) clauses concluded by France on certain tax treaties. Accordingly, the MFN clause in article 5 of the protocol to the Bolivia
See MoreBolivia: Amendments to tax code regulations
Decree 2993 released by the President in the Official Gazette on 29 November and the Decree amends the Tax Code Regulations orderly relate to the new rules recognized by Law 812 accepted by the chamber of senators on 1 July 2016. The Decree
See MoreBolivia: Publishes audit procedure rules
The National Tax Service published Resolution No. 10-0032-16 (the Resolution) on 27 November 2016. The Resolution contains the formalities to be observed by the tax authorities during an audit procedure carried out to verify tax liabilities
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