TAX | PRACTICAL GUIDE
Cochabamba, November 2026
The National Tax Service (SIN) approved Board Regulatory Resolution No. 102600000041, which completely overhauls the tax audit procedure. Response deadlines are shorter, there is a new fine, and paying on time can save you the entire penalty.
Put simply: it changes how the tax authority checks whether you paid your taxes correctly and how it calculates what you owe. The regulation was approved on October 28, 2026, has been in force since its publication on October 29, and applies to all taxpayers, both companies and individuals. It replaces RND 10-0032-16, in force since 2016.
1. The new tax audit at a glance
2. The three types of audit
The regulation sets out three types. The broader the review, the more time you have to submit your documents.
3. How the process works, step by step
4. What happens if you do not submit the documents
The authority gives you up to three chances, each with less time and an infraction report.
5. Paying on time: how much you can save
If the authority finds an unpaid tax, it adds a penalty for non-payment on top of the debt. The regulation rewards early payment: the sooner you pay, the lower the penalty.
The actual amount depends on each case, the inflation adjustment and interest. Fines for failing to provide information (formal duties) are also cut by half if the information is submitted within 20 days of the Vista de Cargo.
6. New fine for obstructing the audit
The review now takes place at the taxpayer's own premises. If you obstruct or do not allow the audit, a new fine applies.
7. What about audits already in progress?
8. Checklist: have this ready before an order arrives
With deadlines as short as 5 days, the best defense is to have your information organized now.
9. Key fact: the Tax Relief program ends on December 31
If you have tax debts from 2018, 2019 or 2021 to 2025, you can still settle them with the benefits of Tax Relief Law No. 1733, whose deadline was extended to December 31, 2026 by Supreme Decree No. 5708.
10. Our recommendations
• Organize your tax documents today. With 5-day deadlines, there is no time to search for papers.
• Check the Virtual Office for open debts or proceedings. This lets you decide in time whether to settle.
• Consider the Tax Relief program before December 31. It waives interest and fines and reduces the inflation adjustment.
• If you receive an order, note the deadline and seek advice the same day. The extension can be requested only once and within the deadline.
• After a Vista de Cargo, decide within 20 days whether to pay or challenge. Paying by day 20 eliminates the penalty.
• Never obstruct the audit at your premises. The fine is up to 2,000 UFV, plus other consequences.
If you have received an audit order or want to review your tax situation, please contact us through our contact page.
This document is for informational purposes only and does not constitute legal advice. Each case must be evaluated individually.
Reinicke Ostria — Vision beyond. Precision always.