Bolivia: Guidance concerning tax payment facilities

The tax authority issued guidance that concerns payment facilities.

The tax authority issued guidance that concerns payment facilities.

The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND No. 102200000017 (29 July 2022)—that concerns payment facilities.

This recent guidance replaces prior guidance regarding payment facilities, and addresses items such as penalty assessments. For instance, one provision requires that the initial payment must be at least 5% of the underlying tax debt or penalty. Other provisions concern the direction for allocation of payments, payment dates, and routing of installments.

Read an August 2022 report (Spanish) [PDF 332 KB] prepared by the KPMG member firm in Bolivia 


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