Bolivia: Extended deadline for filing, payment, and compliance with RC-VAT tax obligations for direct taxpayers

The tax authority issued guidance extending the deadline for filing, payment, and compliance with RC-VAT tax obligations.

Extended deadline for filing, payment, and compliance with RC-VAT tax obligations

The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND N°102400000006 (19 January 2024)—extending until 29 January 2024 the deadline for the filing of the Affidavit Form 610, payment of the tax and compliance with Formal Duties of Taxpayers of the Complementary Regime to Value Added Tax - Direct Taxpayers (RC VAT – CD), corresponding to the quarter comprising the months of October, November and December 2023.

Read a January 2024 report (Spanish) [PDF 362 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.