I. HIGH IMPACT TAX UPDATES
1. Regulations implementing Tax Relief Law No. 1733. National Tax Service and National Customs Authority. RND No. 102600000019 (June 2, 2026) and Administrative Resolution No. 01-041-26 (June 10, 2026).
The regulations establish the operational framework for implementing Bolivia’s tax amnesty and tax regularization regime.
The National Tax Service (SIN) and the National Customs Authority (ANB) have issued regulations implementing Law No. 1733, establishing the procedures applicable to the tax amnesty and tax regularization measures introduced by the Law. The regulations set out the requirements for accessing these benefits, their implementation, and the treatment of tax liabilities subject to audits, administrative or judicial appeals, tax enforcement proceedings, collection actions, or installment payment arrangements.
The regulations introduce, among others, the following key measures:
- Tax amnesty will be granted automatically by the SIN and the ANB, without requiring a prior application from the taxpayer, for all liabilities eligible under Law No. 1733.
- Tax regularization will require an express application from the taxpayer. It may be paid in a lump sum or through an installment plan of up to thirty-six (36) monthly installments, subject to the procedures established by each tax authority.
- Specific rules are established for liabilities subject to tax audits, administrative or judicial appeals, tax enforcement proceedings, collection actions, and existing installment payment arrangements, defining the conditions under which taxpayers may access the available relief.
- The regulations establish administrative procedures through which the SIN and the ANB will formalize the tax amnesty and tax regularization benefits, including the issuance of the corresponding administrative decisions.
- Taxpayers will be able to verify the liabilities eligible for these benefits through the electronic platforms of the SIN beginning June 25, 2026, and of the ANB beginning June 26, 2026.
The regulations provide the operational framework necessary for the effective implementation of Law No. 1733. Accordingly, we recommend reviewing the nature and status of tax and customs liabilities to determine the scope of the available relief and assess whether participation in the tax regularization regime is advisable.
2. Update to the list of low- or no-tax jurisdictions. National Tax Service (SIN). RND No. 102600000016 (May 27, 2026).
The National Tax Service (SIN) updates the list of low- or no-tax jurisdictions applicable to the transfer pricing regime, reducing the number of listed jurisdictions from 83 to 63. Among the jurisdictions removed from the list are Panama, the United Arab Emirates, Malta, Barbados, Mauritius, Kuwait, and Lebanon, while Honduras was added to the updated list.
From an implementation standpoint, taxpayers with a June 30 fiscal year-end must continue to apply the previous list. In contrast, taxpayers with a September 30 fiscal year-end and subsequent year-end must apply the updated list.
II. TAX INITIATIVES TO FOLLOW UP AND CONTROL
1. Bill on Economic Empowerment, Fiscal Decentralization, and Tax Modernization. Chamber of Deputies. Bill No. 445/2025–2026.
Bill No. 445/2025–2026 proposes to eliminate the adjustment of tax debts based on the Housing Promotion Unit (UFV), replace the current regime of interest and penalties with a fixed annual rate of 4%, cap tax liabilities at 100% of the unpaid tax, repeal the Transaction Tax (IT) and replace it with a municipal Final Consumption Tax, reduce the Value Added Tax (VAT) rate, and establish tax incentives for startups, entrepreneurs, and SMEs through reduced rates or exemptions from the Corporate Income Tax (IUE).
III. OTHER TAX NEWS
1. Amendments to the Regulations Governing Payment Plans. RND No. 102600000020 (June 8, 2026).
The National Tax Service (SIN) has relaxed the requirements for accessing Payment Plans by lowering the initial down payment to 5% and reducing the collateral required to support the application, whether provided in cash or through tax credit instruments. Before the amendment, the applicable collateral rates were 5%, 10%, 15%, or 20%, depending on the amount of the tax debt. In this context, this is relevant for taxpayers with outstanding tax debts, as it reduces the initial cost of accessing Payment Facilities Plans.
2. Implementation of Electronic Data Exchange for Customs Declarations. Andean Community. Resolution No. 2591 (May 18, 2026).
The Resolution regulates community interoperability for the electronic exchange of customs declaration data through the INTERCOM platform. It also incorporates security and confidentiality measures, including encrypted data transmission and access restricted exclusively to national customs authorities. In this context, this is relevant for importers or exporters, as it may streamline customs controls and information exchange among CAN countries.
IV. MUNICIPAL TAXES UPDATES
1. Santa Cruz de la Sierra – Transitory Tax Relief Law.
Municipal Law 1876 (May 26, 2026).
Municipal Law No. 1876 introduces a temporary tax relief regime for certain municipal tax obligations arising in the year 2025. Under this regime, the relief consists of an early-payment discount of up to 15% on selected municipal taxes.
2. Oruro – Regulations Implementing Municipal Law No. 392.
Municipal Decree No. 429 (May 8, 2026).
Municipal Decree No. 429 regulates the implementation of Municipal Law No. 392 on the remission of tax liabilities related to municipal licensing fees and tax incentives, establishing procedures and mechanisms for the regularization of municipal tax obligations and the promotion of new economic activities.
V. TAX RELEVANT ANNOUNCEMENTS
Progress in the digital interconnection of customs systems within Mercosur.
At the XXVII Meeting of Mercosur’s Technical Subcommittee on Customs Procedures, it was reported that data transmission among Bolivia, Argentina and Paraguay is in the final stage of homologation, with implementation expected in the second half of 2026. The parties also agreed to begin the homologation process with Brazil during the same period.
VI. 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 purposes of analysis, discussion, and knowledge sharing, both nationally and internationally.
These activities reflect the firm’s commitment to the technical development of tax law, regional integration, and the analysis of issues relevant to taxpayers.
During May 2026, our professionals participated in the following activities:
- Pablo Ordóñez participated as a speaker at the 18th Annual U.S. and Latin America Tax Practice Trends Conference, held in São Paulo, Brazil, where he discussed Bolivia’s recent tax reforms and the evolving tax policy framework applicable to the natural resources sector. View the LinkedIn post.
- Pablo Ordóñez participated as a speaker at the “Tax Relief Law – Law No. 1733” Discussion Forum, organized by the Bolivian Institute of Tax Studies (IBET) – Potosí Chapter, where he analyzed the scope of the new legislation, the mechanisms for the regularization of tax liabilities, and the challenges associated with its implementation in Bolivia. The event brought together leading tax professionals and featured the participation of Vice Minister of Tax Policy Álvaro Tapia. View the Facebook post.
- José Luis Tufiño, Carol Herrera, and Diego Céspedes organized the virtual conference 40 Years of Law No. 843: Evolution, Administration, and Challenges of the Bolivian Tax System, which brought together tax professionals and public sector representatives to discuss the evolution of Bolivia’s principal tax law and the challenges facing the country’s tax system after four decades in force. View the LinkedIn post.
- Miguel Gumucio and Shery Fernández represented PPO Indacochea at the International Dialogue on Tax Policy and Investment, organized by the ICC Bolivia Tax Commission, where participants discussed current trends in tax competitiveness, international tax cooperation, and investment promotion. View the LinkedIn post.
- Shery Fernández represented PPO Indacochea at the official launch of FIDBAN Bolivia, an initiative aimed at strengthening the entrepreneurial, innovation, and investment ecosystem by connecting business projects with potential investors.
- Adrian Bellot participated as a speaker at the 25th International Multidisciplinary Congress on Law and International Relations, organized by the University of Aquino Bolivia in La Paz, where he analyzed the double taxation treaties signed by Bolivia and their importance considering current economic challenges.
