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Bolivia Issues Resolution on Bolivia Extended Tax Payment Installment Facilities for Non-Compliant Taxpayers

05 August 2021

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Approved Changes

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Bolivia

Bolivia's National Tax Service (NTS) has announced the issuance of Resolution No. 102100000008 of 14 July 2021, which established the procedures for taxpayers to take advantage of the tax payment installment facilities as extended by Law No. 1380 of 1 July 2021. As previously reported, Law No. 1380 extended the 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 1 October 2019 to 30 June 2021 may obtain the same conditions and benefits provided under their original installment...