Bolivia: Revised rules regarding failure-to-pay penalty
Modified guidelines and legislative changes regarding failure-to-pay penalty
Modified guidelines and legislative changes regarding failure-to-pay penalty
The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND No. 102200000016 (28 July 2022)—that modifies prior guidelines and reflects recent legislative changes regarding the failure-to-pay penalty.
The Bolivian legislative assembly in July 2022 passed law no. 1448—legislation that amends certain tax administrative and procedural measures. Read TaxNewsFlash
The July 2022 guidance from the tax authority reflects changes to the rules regarding the penalty for a failure to pay tax and also the administrative appellate procedures regarding an assessment of a failure-to-pay penalty.
Read a July 2022 report (Spanish) [PDF 275 KB] prepared by the KPMG member firm in Bolivia
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