Bolivia: Updated rates of products subject to specific consumption tax for 2024
The tax authority issued guidance updating the rates of products subject to the specific consumption tax for 2024.
Updated rates of products subject to specific consumption tax for 2024
The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND No. 102300000038 (20 December 2023)—updating the rates of products subject to the specific consumption tax for 2024 for the following:
- Non-alcoholic beverages in hermetically sealed containers (except natural waters and fruit juices of heading 20.09) and energy drinks
- Beer with 0.5% or more degrees by volume
- Wines, chicha de maíz and fermented beverages and sparkling wines
- Spirits, singanis, other spirits, liqueurs and creams in general, whisky, rum and vodka
- Cigars (whether or not blunt), cigarettes and cigarettes, of tobacco or tobacco substitutes
- Other manufactured tobacco and tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and juices
- Products containing tobacco, reconstituted tobacco, nicotine or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine-containing products intended for the absorption of nicotine in the human body
Read a December 2023 report (Spanish) [PDF 1.2 MB] prepared by the KPMG member firm in Bolivia
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