Bolivia's National Tax Service has published Resolution No. 102100000006 of 27 April 2021, which provides an extension for the submission of financial statements and other reports for the fiscal year ended 31 December 2020. This includes that the deadline is extended to 31 May 2021 for the physical presentation and/or digital submission of: Financial Statements; Annual Report; External Audit Opinion; Tax Opinion; Report of Minimum Tax Procedures; Complementary Tax Information; and/or Transfer Pricing Study. The extension also applies for information presented through Electronic Forms 605 and 601, as appropriate.