Bolivia: Updated rates of corporate profits tax, special tax on hydrocarbons, tax on international air departures
Tax-related guidance issued by the tax authority
Tax-related guidance issued by the tax authority
The KPMG member firm in Bolivia prepared reports about the following items of tax-related guidance issued by the tax authority (Servicio de Impuestos Nacionales) on 13 December 2023 (read more at the hyperlinks provided below):
- RND No. 102300000037 updates the 2023 amounts for the corporate profits tax (IUE) for natural persons who provide public interdepartmental transportation services for passengers and cargo according to the type of vehicle and load capacity. Read a December 2023 report (Spanish) [PDF 2.7 MB]
- RND No. 102300000036 updates the maximum rate of the special tax on hydrocarbons and their derivatives (IEHD) to Bs8.45 effective 1 January 2024. Read a December 2023 report (Spanish) [PDF 2.7 MB]
- RND No. 102300000035 updates the 2024 amount of the tax on international air departures (ISAE) to Bs377. Read a December 2023 report (Spanish) [PDF 2.7 MB]
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