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Bolivia Provides Further Deadline Extension for Corporate Income Tax Obligations

04 June 2020

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Approved Changes

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Bolivia

Bolivia's National Tax Service has announced a further extension of the deadline for the corporate income tax (IUE) obligations for the year ending 31 December 2019 for taxpayers other than those classified as Large and Main Taxpayers (Grandes y Principales Contribuyentes). Previously extended to 29 May 2020, the deadline has now been extended to 31 July 2020 for declarations/returns and payment. An additional three-month installment facility is also provided for taxpayers that are unable to pay their tax obligation in full by 31 July, without interest or penalties. This includes that 50% of the tax due must be paid by...