On 29 October 2026, Bolivia’s National Tax Service (Servicio de Impuestos Nacionales – SIN) announced an extension for corporate income tax (Impuesto a las Utilidades de las Empresas – IUE) filing and payment obligations. Taxpayers with a fiscal year ending on 30 June 2026 now have until 30 November 2026 to submit their annual IUE declaration and remit any tax due. This measure is enacted under Resolution Normativa de Directorio (RND) No. 102600000015, providing additional compliance time for affected entities. The extension applies exclusively to taxpayers whose fiscal year closes on 30 June, aligning with the standard four-month post-year-end filing window.
Key Takeaways
- Extended Deadline: The original filing deadline of 31 October 2026 is moved to 30 November 2026 for June year-end taxpayers, granting an extra month to prepare accurate returns.
- Scope and Legal Basis: The relief targets companies and entities with fiscal years ending 30 June 2026, based on SIN’s administrative authority to adjust deadlines for operational feasibility.
- Compliance Action Required: Affected taxpayers must ensure their accounting records are finalized and IUE calculations completed by the new deadline; late filing beyond 30 November will incur standard penalties and interest.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement