Bolivia: Extended deadline for filing corporate income tax forms, statements
Extends through 31 May 2023 the deadline for filing reports and statements relating to corporate income tax for tax period ending 31 December 2022
Extended deadline through 31 May 2023
The tax administration issued guidance—RND No. 102300000014 (27 April 2023)—that extends through 31 May 2023 the deadline for filing certain reports and statements relating to corporate income tax (impuesto sobre las utilidades de las empresas—IUE) for the tax period ending 31 December 2022.
The extended deadline applies to financial statements, annual reports, external auditor opinions, tax opinions, minimum tax procedure reports, complementary tax information, and transfer pricing studies, as well as Forms 605 and 601 (filed electronically).
However, the extension does not apply to the presentation and payment of the IUE Affidavit, which is still due 2 May 2023.
Read an April 2023 report (Spanish) [PDF 343 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.