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Bolivian Chamber of Deputies Considering Tax Payment Facility for Taxpayers that Defaulted on Prior Payment Arrangements

28 May 2021

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Proposed Changes

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Bolivia

Bolivia's Chamber of Deputies is considering Bill 165/20-21, which would provide for the continuation of tax payment facilities for outstanding tax debts for taxpayers that defaulted on prior payment arrangements. This Bill provides that tax payment arrangements that have been defaulted on since October 2019 may be reinstated under the original terms and conditions even if a tax collection action has been initiated. In order to qualify, taxpayers would need to make the first payment under the new reinstated payment arrangement within one month after the bill is enacted, with any payments made under the previous arrangement treated as a...