I. HIGH IMPACT TAX UPDATES
Tax Relief Bill approved and submitted to the Executive Branch. (May 14, 2026).
The Tax Relief Law was approved by both chambers of the Legislative Assembly of Bolivia and forwarded to the Executive Branch for promulgation. Therefore, the Executive Branch has ten business days from receipt to submit observations; if not, the law must be enacted and subsequently published.Although the original bill aimed to create the Special Tax Regime for Entrepreneurs (SIETE-RG, by its Spanish acronym), the final enacted version instead focuses on establishing a regime for the forgiveness and regularization of tax obligations before the National Tax Administration and the National Customs Authority.
Additionally, the law introduces several complementary tax provisions, including rules on the scope of the forgiveness regime, procedures for tax regularization, payment facilities, the statute of limitations, and other regulatory adjustments. These measures directly impact taxpayers’ compliance obligations and overall tax management.
Modifications to the Invoicing System regarding the calculation of the tax credit for fuel purchases. Board Resolution 102600000012 (April 13, 2026).
The Resolution regulates operational adjustments to the Purchase and Sales Registry (RCV) and the Invoicing System to apply the one hundred percent (100%) VAT input tax credit calculation to the purchase of gasoline and diesel oil. This aligns with the restoration of taxpayers’ full entitlement to claim the credit arising from fuel acquisitions.Amendments for compliance with annual tax obligations related to the filing of financial statements, Supplementary Tax Information, and the extension of the deadline for IUE payment. Board Resolution 102600000014 (April 16, 2026).
Within the framework of the digitalization of annual tax compliance obligations, the Board Resolution modifies the criteria for filing financial statements, supplementary tax information, and documentation related to the Corporate Income Tax (IUE). The regulation raises the income threshold for filing additional documentation, replaces physical filing with digital submission via the SIAT system, and adjusts the filing method for the Transfer Pricing Study.Likewise, the Tax Administration subsequently issued clarifications distinguishing the applicable deadlines for filing and paying the Corporate Income Tax (IUE), on the one hand, and for the digital submission of financial and tax documentation, on the other.
Central Bank of Bolivia announces the unification of the official and reference exchange rates for the U.S. dollar through a floating exchange rate system.
Amid pressures on the foreign exchange market and the gap between exchange rate quotations, the Central Bank of Bolivia announced a gradual transition toward unifying the official and reference exchange rates for the U.S. dollar within a floating exchange rate regime.This measure represents a structural shift in Bolivia’s exchange rate policy and may have relevant tax, financial, and contractual implications, particularly for foreign currency transactions, exchange rate differences, import costs, valuation of assets and liabilities, and the performance of dollar-denominated contracts.
II. COMPLIANCE AND OPERATIONAL TAX CHANGES
Extension of the deadline for filing forms under the Cash VAT Refund Regime (Re-IVA) corresponding to the March 2026 tax period. Board Resolution 102600000011 (April 7, 2026).
Due to reported disruptions to the National Tax Administration’s technological systems, the Resolution extended the deadline for filing Form 111 under the Cash VAT Refund Regime (Re-IVA) for the March 2026 tax period to April 10, 2026.III. TAX INITIATIVES TO FOLLOW UP AND CONTROL
Report on the legislative processing of bills with tax relevance before the Plurinational Legislative Assembly of Bolivia.
At PPO Indacochea, we conduct systematic weekly monitoring of the legislative processing of tax-relevant bills before the Plurinational Legislative Assembly of Bolivia. In this context, in addition to the bills mentioned above, we have prepared a report on other bills with tax implications to anticipate their potential impact, support strategic planning, and facilitate informed decision-making in light of the country’s economic and regulatory environment.IV. TAX BILLS LEGISLATIVE INITIATIVES
Bill proposes the strengthening of the Unified Registry for Municipal Tax Administration (RUAT). Bill PL-382/25-26.
The Bill proposes to elevate Supreme Decree No. 27665 to the rank of law to consolidate RUAT as a strategic technical-operational entity responsible for managing and systematizing municipal tax information nationwide. The proposal seeks to strengthen interoperability to verify vehicle tax debts at the time of refueling and to empower RUAT to issue certifications for operational transactions with retroactive effect within the framework of investigations into corruption and tax evasion.V. OTHER TAX NEWS
1. Elimination of exceptional direct procurement regimes. Supreme Decree (DS) No. 5600, dated April 6, 2026.
As part of the reorganization of public procurement procedures, the Supreme Decree eliminates the exceptional direct procurement regimes and subjects such processes to the general procurement framework established under Supreme Decree No. 0181.The regulation preserves the continuity of procurement procedures initiated before its entry into force and requires the review of processes conducted under the repealed regimes. This is particularly relevant for public entities, contractors, and State suppliers, as it may lead to administrative reviews of previously executed procurement processes.
2. Exceptional authorization for the importation of petroleum for experimental development pilot tests. Supreme Decree No. 5603 (April 13, 2026).
This Supreme Decree exceptionally authorizes public, private, or mixed legal entities to import petroleum for experimental development and pilot tests. These tests shall be carried out on a one-time basis within a maximum period of one year and for a volume of up to 7,500 barrels, with the purpose of promoting technologies for crude oil processing and fuel production.3. Approval of the new regulation governing the operation of the Customs Operational Control Unit. Board Resolution No. RD 01-029-26 (April 6, 2026).
With a view to strengthening operational customs control, the Board Resolution approves the new regulation governing the Customs Operational Control Unit.The regulation establishes technical and operational criteria for customs control actions on goods and means of transport, the handling and follow-up of smuggling-related complaints, and operational intervention procedures.
4. The New Hydrocarbons Law in Bolivia is in the final stage of development within the Executive Branch.
As part of the agenda to reactivate the energy sector, the draft of the new Hydrocarbons Law is currently in the final stage of review within the Executive Branch prior to submission to the Legislative Assembly.The proposal seeks to restructure the hydrocarbons sector, reverse the decline in oil and gas production, reduce dependence on imports, promote both public and private investment, implement a more balanced tax framework, and strengthen YPFB as the central actor in the sector.
VI. MUNICIPAL TAXES UPDATES
1. Sucre – Waiver and Exemption Law for Temporary Business Licenses.
Municipal Law 499/2026 (April 6, 2026).
This Law establishes an exceptional regime for the full waiver of fines and interest, and a partial waiver of the omitted tax, for temporary business licenses issued for fiscal years 2005 through 2026. Additionally, it grants a 15% discount on the 2026 business license for taxpayers without pending payments.2. Cochabamba – Waiver of fines and interest on municipal tax obligations.
Municipal Tax Law 1838/2026 (April 21, 2026).
As part of municipal tax relief programs, this Law establishes an exceptional period during which fines and interest on outstanding municipal tax obligations in the Cercado Province of Cochabamba are waived.The benefit applies to the IPBI, IMPBI, IPVA, IMPVAT, IMT, IMTO, and Municipal Business Licenses, subject to specific exclusions. It also provides differentiated calculation rules for debts corresponding to fiscal years 1995 through 2006 and 2007 through 2024, for cash payments, and for the withdrawal from current payment facility plans.
3. La Paz – Tax exemption and waiver of fines, interest, and penalties for non-profit entities and Catholic Church institutions.
Autonomous Municipal Law No. 619/2026 (March 25, 2026).
This Law provides for exemptions from municipal taxes and waivers of fines, interest, and penalties for non-profit entities and Catholic Church institutions in the municipality of La Paz. The benefit applies to obligations corresponding to fiscal years 2012 through 2025, with an application deadline of December 31, 2026.4. La Paz – Extension and amendment of the municipal tax relief regime.
Autonomous Municipal Law No. 611/2026 (April 28, 2026).
Autonomous Municipal Law 611 amends Autonomous Municipal Law 573 on Tax Relief to adjust the immediate suspension of tax assessment, audit, and enforcement proceedings related to debts corresponding to fiscal years 2012 through 2023, upon application to the regime and in favor of taxpayers who meet the applicable requirements. It also extends the deadline to apply for the tax benefits until July 31, 2026.VII. TAX RELEVANT ANNOUNCEMENTS
Uncollected tax debts owed to the State exceed BOB 60 billion.
During the legislative debate on the Tax Relief Bill, the Ministry of Economy reported that uncollected tax debts owed to the State exceed BOB 60 billion.According to the information released, the Government expects to recover part of this portfolio through the measure’s approval, while the debate remains open regarding the efficiency of tax collection and audit mechanisms.
VIII. TAX AMNESTY MONITOR
Municipalities
Tax regularization programs, commonly referred to as tax amnesty, constitute an important mechanism in fiscal and tax management to reduce tax arrears, regularize outstanding tax debts, and promote voluntary compliance with tax obligations by taxpayers.For this reason, PPO Indacochea monitors current tax amnesty regimes at the departmental and municipal levels. For this edition, we identified active tax amnesty regimes in the municipalities of La Paz, Quillacollo, Sacaba, Puerto Quijarro, Sucre, Cobija, and Cochabamba.
IX. INSTITUTIONAL ACTIVITY AND PUBLICATIONS BY THE TAX TEAM
PPO Indacochea’s tax team maintains an active presence in forums, webinars, specialized media, academic publications, and institutional events for analysis, discussion, and knowledge sharing, both nationally and internationally.These activities reflect PPO Indacochea’s commitment to the technical development of tax law, regional integration, and the analysis of relevant issues for taxpayers.
During April 2026, our professionals participated in the following activities:
- Adrián Bellot participated in the socialization and promulgation of Municipal Law No. 619 of La Paz. View the LinkedIn post.
- Shery Fernández was an exhibitor at the event of the “United We are Future” campaign of Global Gateway. View the news.
- Miguel Gumucio participated as a guest in the webinar on the Mercosur-European Union Agreement. View the LinkedIn post.
- Pablo Ordónez was interviewed by Lex Latin to analyze the tax incentives for the reinvestment of profits. View the news.
- Fabricio Argandoña was invited as an expert to the podcast The Law of the UPSA. View the podcast.
- PPO Indacochea’s tax team participated in updating the Bolivia chapter of an international tax guide. View the guide.
