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Bolivia

Government and institution measures in response to COVID-19.

Government and institution measures in response to COVID-19.

Return to homepage  |  Last updated: 15 April, 2020

Tax measures – Direct and Indirect

(e.g. payment deferrals, rate reductions…)

Click here to see a comprehensive summary of jurisdictional tax measures and government reliefs in response to COVID-19.

Other measures and sources

Measures implemented for special tax regimes

  • Obligations of the Simplified Tax Regime for the bimester of January and February 2020 extended until the 11 May 2020.
  • Time limit for the filing of Tax Returns, payment of taxes and compliance of formal duties of the Integrated Tax System for the trimester from January to March 2020 extended until 29 May 2020.

Other filing requirements extended

  • Expiration of the payments of quotes of payment facilities expired or to expire on 28 February of 2020 and 31 March of 2020, time limit for the presentation of CEDEIM requests with expiration date on March 2020, and Time limit for the presentation of CENOCREF requests with expiring date on March 2020, extended until 30 April 2020.
  • Time limit for the compliance of formal obligations such as submission of Sales and Purchase VAT Listings, Information Agents and others, with expiring date on March and April 2020, extended until 11 May 2020.
  • Time limit for the presentation of Tax Returns, payment of taxes and compliance of formal duties for the CR-VAT Direct taxpayers for the trimester from January to March 2020 extended until 29 May 2020.

Emergency Declaration, moment in which they will be reinitiated automatically:

  • For the presentation and processing of Alzada and Jerarquico appeals on the Authority of Tax Objection.
  • For the beginning and processing of determinative and sanction processes in charge of the National Tax Service and National Customs,  suspending expressly the terms of notification for Determinative, Sanction, administrative Resolutions, or other definite objectionable acts. This  does not include the beginning of tax inspections and verifications programmed by the Tax Administrations.

Main sources of information

Contact us

Tax: Carola Jáuregui– cjauregui@kpmg.com