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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.

January 24, 2024

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

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