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 Board Resolution No. 102600000027, dated 28 July 2026, extending to 31 August 2026 the deadline for filing returns and paying Corporate Income Tax (Impuesto sobre las Utilidades de las Empresas — IUE) for the fiscal year ended 31 March 2026.
Which obligations are covered?
The measure also covers the digital submission of Financial Statements, the Annual Report, the Transfer Pricing Study and Form 601, as applicable to each taxpayer within its scope. It applies to the specified fiscal year-end and is not a general extension for all companies.
Beyond the deadline: checking compliance in full
An extension provides additional time, but companies should review each obligation separately. Filing a return, making a payment and submitting the required documents are distinct steps that should be checked individually.
To make effective use of the additional time, we recommend reviewing:
• Filing and payment: plan for completion and retain filing receipts and payment confirmations.
• Required documentation: identify the information the company must submit and verify the corresponding acknowledgements of receipt.
• Consistency of information: reconcile declared amounts with the Financial Statements and supporting records.
• Outstanding obligations: assess each situation before determining the appropriate course of action.
Preparation and support for business decisions
Tax management requires coordination between legal and accounting teams, organised records and monitoring of the applicable rules. A timely review helps identify discrepancies and address outstanding matters with greater clarity.
At Reinicke Ostria, we assist companies in assessing their tax obligations and determining an appropriate course of action for their specific circumstances.
Contact our team: official@reinickeostria.com
Legal basis: Regulatory Board Resolution No. 102600000027, dated 28 July 2026, issued by Bolivia’s National Tax Service. Information as at 29 July 2026.