Bolivia Tax Agency Post Resolution Extending Corporate Income Tax, Transfer Pricing Documentation Deadlines

The Bolivian National Tax Service April 17 posted Resolution No. 102600000014, extending corporate income tax (IUE) and transfer pricing documentation deadlines. The resolution includes measures: 1) specifying the respective documentation requirements for taxpayers with annual gross income under 1.7 million Bolivian bolivianos (US$245,184), or equal to or greater that amount; 2) requiring filing of the transfer pricing study through the Integrated Tax Administration System (SIAT), with corresponding financial statements, and the informative affidavit on related-party transactions through Da Vinci; 3) extending, to May 29, 2026, the deadline for electronically filing and paying IUE affidavits, and for electronically filing the financial ...