
Increase in basic pay and the national minimum wage

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Electricity tariffs tied to the dollar: what Supreme Decree 5750 means for your business
LEGAL ALERT | REGULATORY AND ENERGYCochabamba, October 2026After the new diesel pricing regime, the Government has extended the same indexation logic to the electricity sector. Supreme Decree No. 5750 of 13 October…
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VAT-free sale of productive inputs and goods: what RND 102600000039 requires
LEGAL ALERT | TAXCochabamba, October 2026Since 9 October 2026, anyone making the first sale in the domestic market of inputs, seeds, drones, genetics, tools, equipment, capital goods or industrial plants for productive…
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How much do I owe in taxes? How to check your tax debts in Bolivia and what happens if you don't pay
PRACTICAL GUIDE | TAXCochabamba, October 2026"How much do I owe in taxes?" is one of the most searched questions in Bolivia. The answer depends on the tax. Taxes on your home and…
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Bolivia introduces a new diesel pricing regime
Supreme Decree No. 5716 of 18 September 2026 establishes a new regime for determining the price of diesel fuel in Bolivia, replacing the previous system with a mechanism linked to the economic…
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Extension of the tax regularisation deadline under Law No. 1733 to 31 December 2026 (Supreme Decree No. 5708)
LEGAL ALERT | TAXCochabamba, September 2026I. BackgroundTax Relief Law No. 1733 of 27 May 2026 established, in Article 3, Paragraph I, an exceptional tax debt regularisation regime for a period of one…
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IUE 2026: scope of the deadline extension and key compliance checks
The extension covers the filing and payment of corporate income tax, as well as certain reporting obligations for taxpayers whose fiscal year ended on 31 March 2026.Bolivia’s National Tax Service issued Regulatory…
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Hacked identities: Bolivia’s unfinished task of protecting digital data through criminal law
Misuse of other people’s data through computer systems in Bolivia: context, legislation and a proposal for reform Cybercrime has risen significantly in Bolivia in recent years, reflecting a global trend in which…
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DS 5327: What every business needs to know about the new IUE–IT tax offset
The Supreme Decree N° 5327published February 5, 2025, has generated great expectations in the business environment due to the changes introduced in the form to compensate for the Tax on the Earnings…
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Tax update: Key changes to the Complementary Value Added Tax Regime (RC-IVA)
Normative Resolution of the Board No. 102400000031 published on November 23, 2024 On November 23, 2024, the National Tax Service (SIN) issued the Normative Resolution of the Board No. 102400000031, which introduces…
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Bolivia introduces new obligations for the real estate sector
The Bolivian Government approved Supreme Decree No. 4732 of 1 June 2022 to prevent abusive clauses and commercial practices in contracts for the future sale of real estate. The measure directly concerns…
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Bolivia creates SEPREC and sets out the transition of the Commercial Registry
In the framework of the Law N° 1398 dated 01 October 2021, this 06 October of the current year, they issued the Supreme Decree N° 4596, which has for its object the…
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Bolivia extends the deadline for employers to submit biosafety protocols
With the aim of ensuring that the rights and guarantees of workers within their respective institutions, as well as to promote the containment and reduction of infections in the second and third…
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Bill proposes partial or full refund of contributions
The 15 of January of the present year was sent to the Plurinational Legislative Assembly the bill of Law N° 078/2020-2021 for your treatment. Project that aims to establish an exceptional and…
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Holding corporate meetings online
n July 20, 2020, I promulgate the Ministerial Resolution MDPyEP N° 146.2020, which authorizes the commercial companies to celebrate and develop their meetings corporate (Assembly of Partners, General Meetings, board Meetings, and…
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The worst peacetime recession in a century
THE WORST RECESSION IN TIMES OF PEACE IN THE LAST CENTURY The world economy is entering the worst recession in times of peace in the last one hundred (100) years, according to…
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The legal implications of coronavirus
All the entities at the global level, including businesses, is affected by the outbreak of the coronavirus, as this is found to deteriorate the labour market and the supply chains. With respect…
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Regulations for compulsory accident insurance for construction workers (SOACT)
Date march 12, 2019, was enacted the Law N° 1155 the Compulsory Insurance of Accidents of the Worker and the Worker in the field of Construction – SOATC. Also, through the Supreme…
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The rule of law and its role in economic recovery
The economic recovery can be understood as the process by which it seeks to steer the economy of a particular country after being submerged in a crisis that affects the general population.…
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Small apartments are gaining ground in Latin America
Why are incredibly tiny apartments in Latin America (as small as a parking lot) They are as tiny as the space occupied by a parking stall. "Are the smallest of Latin America",…
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Increase in basic pay and the national minimum wage
THE 1st OF MAY 2019, THE NATIONAL GOVERNMENT OF BOLIVIA ISSUED THE SUPREME DECREE N° 3888, BY MEANS OF WHICH SHOULD be A WAGE INCREASE REQUIRED FOR THIS MANAGEMENT 2019. During the…
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Bolivia introduces compulsory accident insurance for construction workers
Law No. 1155, enacted in date 12 march 2019, sets out the Mandatory Insurance of Accidents of the Worker and the Worker in the Field of Construction; it forces any person to…
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The winner’s curse
What is the the winner's curse? Imagine that, at the beginning of the class, a teacher produces a jar full of coins and announces that he is auctioning. Students can write an…
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Time to stop: Why you should stop using plastic straws
There is already more than five thousand years on the planet, when in the 3,000.C. appeared in Sumerian (although it is not known exactly if it was them who created them for…
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The Harvard negotiation model
The effectiveness of the negotiation depends on the style adopted, but rather on the strategy deployed. When one is faced with a disagreement or conflict, you have several options: to flee, surrender,…
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Family offices: Managing family wealth
Bolivia is estimated to have more than 7,000 people with accumulated wealth of US$1 million and 205 people considered ultra-wealthy, with combined wealth of US$25 billion, according to the World Ultra Wealth…
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The second year-end bonus in 2018
THROUGH THE SUPREME DECREE N° 3747, AND THE MINISTERIAL RESOLUTION N° 1373/18 OF DECEMBER 14, 2018, ESTABLISHES THE BASELINE FOR THE PAYMENT OF THE SECOND BONUS CALLED "EFFORT TO BOLIVIA". THEREFORE, IN…
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Bill to create constitutional chambers
The Draft Law N° 238 provides for the creation of twenty-two (22) constitutional sections within the structure of the courts department of justice. These rooms have a functional dependence of the Plurinational…
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The tax amnesty
The Perdonazo Tax is a regulation that focuses on two specific items, which require a basis in tax law in order to understand in a holistic scale. Therefore, here we summarize the…
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What is the Directorate of Geographic Administration and Cadastre?
The Management Address and Geographic Cadastre is a public entity at the service of the population from cochabamba. Whose purpose is to Manage and regulate the management of cadastre of the Municipality…
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Horizontal Property Regime in Bolivia (updated 2026)
Introduction In Bolivia, apartment buildings, gated communities and shopping centers are organized under the horizontal property regime (condominium ownership). Each owner holds exclusive title to their unit and, at the same time,…
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