Bolivia: Guidance on requests for refunds of export taxes
Requirements and procedures for the presentation of export tax refund requests
Requirements and procedures for the presentation of export tax refund requests
The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND No. 102400000013 (19 April 2024)—establishing requirements and procedures for the presentation of export tax refund requests in accordance with Supreme decree No. 5145 (Spanish), effective 25 April 2024.
- The exporter who makes the request must have the commercial export invoice enabled, not have the non-existent domicile mark, and have a designated person with broad and sufficient power to sign the request, its rectification, and the receipt of values.
- The exporter, in addition to presenting the traditional information (DEX, F-210, export invoice), must attach the Affidavit of Authorization for Foreign Exchange Certification (Form No. 1138) and proof of income of 100% of foreign currency to the exporter's foreign currency account certified by the financial intermediation entity.
- Once the final refund has been issued, the tax authority will request certification of the effective income of foreign currency in accordance with Form No. 1138.
Read an April 2024 report (Spanish) prepared by the KPMG member firm in Bolivia
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