Americas

On 16 September 2026, the SIN convened an interinstitutional meeting in Santa Cruz bringing together tax authorities, judicial bodies, private sector representatives, and academic experts. The gathering focused on strengthening legal certainty in tax matters and promoting a more equitable tax system. Discussions centered on harmonizing tax jurisprudence, improving advance ruling mechanisms, and ensuring consistent

On 16 September 2026, the Bolivian government issued a decree extending the tax regularization period until 31 December 2026. This measure allows taxpayers with outstanding obligations to regularize their status under favorable conditions, including reduced interest and penalties. The extension applies to income tax, VAT, and other national taxes administered by the SIN. The policy

On 16 September 2026, the SIN announced an extension for the submission of sworn declarations (declaraciones juradas) and corresponding payments for taxpayers whose Tax Identification Numbers (NIT) end in 0, 1, or 2. This measure responds to technical issues experienced on the electronic filing platform and aims to prevent inadvertent non-compliance. The new deadlines are

On 15 September 2026, the Bolivian National Tax Service (SIN) issued a new general communiqué addressing updates to taxpayer compliance procedures and administrative protocols. This communiqué forms part of the SIN’s ongoing efforts to enhance tax administration efficiency and ensure adherence to the country’s tax code. The release outlines revised guidelines for taxpayer interactions with