On 3 September 2026, Bolivia’s National Tax Service (Impuestos Nacionales) announced the referral of more than 65,000 taxpayer cases to the Office of the Comptroller General (Contraloría General del Estado) to facilitate the issuance of Fiscal Solvency Certificates (Solvencias Fiscales). This large-scale administrative action stems from Resolution No. 102600000012 issued under the Tax Code (Código Tributario Boliviano) and aims to reduce the backlog of solvency requests that are essential for public procurement, government contracts, and formal business operations. The measure applies to cases pending as of 31 August 2026 and covers both natural and legal persons with outstanding tax obligations that have been regularized or are under payment agreements. The Tax Authority emphasized that this coordination with the Comptroller will accelerate the verification of tax compliance status, allowing economic actors to obtain required certifications within reduced timeframes.
Key Takeaways
- Massive Case Referral to Expedite Certifications: The referral of 65,000 cases represents a strategic operational shift to unblock fiscal solvency certifications, which are mandatory for companies bidding on public tenders, accessing state financing, or renewing operating licenses. Taxpayers with regularized debts or active payment plans will see faster processing.
- Integration of Tax Administration and Oversight Bodies: The initiative reflects deeper institutional coordination between the Tax Service and the Comptroller General, leveraging shared data platforms to cross-verify compliance in real time. This reduces discretionary delays and strengthens the legal certainty of issued solvency certificates.
- Implications for Public Contractors and SMEs: Small and medium enterprises (SMEs) that previously faced weeks of waiting for solvency certificates can now expect issuance within 5-10 business days, provided their tax status is current. The Tax Authority urged all taxpayers to verify their compliance status via the virtual office before applying for public contracts.
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