Bolivia: Guidance on exemption from financial transactions tax for certain diplomatic organizations

RND N°102400000008 (7 March 2024)

RND N°102400000008 (7 March 2024)

The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND N°102400000008 (7 March 2024)—providing guidance on the exemption from the financial transactions tax (ITF) for missions and diplomatic personnel, consulars, international organizations, cooperation agencies and entities.

In particular, the guidance modifies sections a) and b) of Article 8 of RND No. 10.0011.10 to provide that :

  • The certificate establishing the reciprocity of tax treatment in the country of origin of the particular diplomatic organization will now be issued by the corresponding unit of the Ministry of Foreign Affairs.
  • A legalized photocopy of the diplomatic, consular card or credential must be presented.

The tax authority also published the instructions for filling out form 167 to submit a request for exemption, which details the information that must be included in the header, exemption data, and details of the accounts.

Read a March 2024 report (Spanish) [PDF 304 KB] prepared by the KPMG member firm in Bolivia



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