Bolivia's National Tax Service (NTS) published Resolution No. 102300000013 on 7 April 2023, which establishes new rules for the "repetition action" ("acción de repetición") that can be used by taxpayers to claim a refund of undue (improper) tax payments and excess tax payments. Undue payments are payments not required by law, i.e., payments made without any obligation to do so, and excess payments are payments greater than required by law, including multiple payments for the same obligation (in error). The resolution sets out the cases where a refund may be claimed, as well as the cases where a refund may...