Bolivia: Extended deadline for online billing modality, Form 510 submission and payment
Deadline for the “third group of taxpayers that must implement an online billing modality” extended to 1 April 2023
Submission and payment of Form 510
The tax authority (Servicio de Impuestos Nacionales) issued the following guidance:
- RND No. 102300000004 (31 January 2023)—to extend the deadline for the “third group of taxpayers that must implement an online billing modality” listed in RND N° 102200000010 to 1 April 2023 (from 1 February 2023). Read a January 2023 report (Spanish) [PDF 348 KB] prepared by the KPMG member firm in Bolivia
- RND No. 102300000005 (31 January 2023)—to extend the deadline until 17 February 2023 for submission and payment of Form 510 for taxpayers who exercise liberal professions or trade. Read a January 2023 report (Spanish) [PDF 347 KB] prepared by the KPMG member firm in Bolivia
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.