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Bolivia Provides Extension for Submission of Financial Statements and Other Reports for Fiscal Year Ending 31 December 2023

24 April 2024

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Approved Changes

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Bolivia

Bolivia's National Tax Service has announced the publication of Resolution No. 102400000011 of 19 April 2024, which provides an extension for the submission of financial statements and other reports for the fiscal year ended on 31 December 2023. This includes that the deadline is extended to 31 May 2024 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 Transfer Pricing Study. The extension also applies for information presented through Electronic Forms 605 and 601, as appropriate. The extension does not, however, affect the...