Bolivia has published Law No. 1380 of 1 July 2021 in the Official Gazette, which provides for the extension of tax payment installment facilities for taxpayers that previously failed to fulfill their payment obligations under installment agreements. In particular, it is provided that taxpayers with unfulfilled payment installments for tax debts and fines from October 2019 to 30 June 2021 may obtain the same conditions and benefits provided under their original installment agreement as long as payments are resumed from August 2021. Partial payments made up to 30 June 2021 will be charged as payments on account of the tax...