Bolivia: Guidance to implement tax administrative and procedural legislative measures

Voluntary disclosure and non-payment penalty provisions, payment facilities and other provisions

Tax administrative and procedural legislation

The Bolivian legislative assembly on 25 July 2022 passed law no. 1448—legislation that amends certain tax administrative and procedural measures. Read TaxNewsFlash

  • Guidance (Decreto Supremo N° 4770) was issued 25 July 2022 to implement the legislative measures regarding the voluntary disclosure and non-payment penalty provisions. Read a July 2022 report (Spanish) [PDF 223 KB] prepared by the KPMG member firm in Bolivia
  • The tax authority (Servicio de Impuestos Nacionales) also issued guidance—RND No. 102200000015 (25 July 2022)—regarding the legislative measures specifically concerning payment facilities as well as other provisions. Read a July 2022 report (Spanish) [PDF 270 KB] prepared by the KPMG member firm in Bolivia


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