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Bolivia: Extended deadline for filing corporate income tax forms, statements

Guidance that extends through 31 May 2024 the deadline for filing certain reports and statements relating to corporate income tax

April 22, 2024

The tax administration issued guidance—RND No. 102400000011 (19 April 2024)—that extends through 31 May 2024 the deadline for filing certain reports and statements relating to corporate income tax (impuesto sobre las utilidades de las empresas—IUE) for the tax period ending 31 December 2023.

The extended deadline applies to financial statements, annual reports, external auditor opinions, tax opinions, minimum tax procedure reports, complementary tax information, and transfer pricing studies, as well as Forms 605 and 601 (filed electronically).

However, the extension does not apply to the presentation and payment of the IUE Affidavit, which is still due 29 April 2024.

Read an April 2024 report (Spanish) prepared by the KPMG member firm in Bolivia 

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