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Bolivia Provides Extension for Submission of Financial Statements and Other Reports for Fiscal Year Ending 31 March 2021

06 August 2021

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Approved Changes

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Bolivia

Bolivia's National Tax Service has announced the issuance of Resolution No. 102100000009 of 27 July 2021, which provides an extension for the submission of financial statements and other reports for the fiscal year ended 31 March 2021. This includes that the deadline is extended to 31 August 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. The extension does not apply, however, for the...