Bolivia: Categorization of taxpayers in national taxpayer registry
The guidance becomes effective 1 July 2023.
The guidance becomes effective 1 July 2023.
The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND No. 102300000018 (22 June 2023)—confirming the categorization of taxpayers in the national taxpayer registry (Padrón Nacional de Contribuyentes) as:
- Large taxpayers (GRACO)
- Top contributors (PRICO)
- Remaining taxpayers (RESTO)
The guidance becomes effective 1 July 2023.
Read a June 2023 report (Spanish) [PDF 342 KB] prepared by the KPMG member firm in Bolivia
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