The SIN (Servicio de Impuestos Nacionales – National Tax Service) has announced significant amendments for the close of the 2025 fiscal year. These measures seek not only to provide financial relief to organizations but also to integrate digital processes that ensure transparency and efficiency in reporting.
In this guide, we explain the scope of the new regulations, the current deadlines, and the technical requirements your company must meet to avoid penalties.
What Is the IUE Extension and RND 102600000014?
The IUE (Impuesto sobre las Utilidades de las Empresas – Corporate Income Tax) is an annual obligation levied on profits reported in the financial statements at the close of each fiscal year. Recently, the SIN approved the RND (Resolución Normativa de Directorio – Board Regulatory Resolution) 102600000014, which extends the deadline for filing affidavits and paying the tax.
This regulation also introduces the obligation to file key documentation electronically, such as financial statements and Transfer Pricing studies, through the SIAT (Sistema Integrado de Asesoría Técnica – Integrated Technical Advice System) platform, gradually eliminating the reliance on physical formats.
Why Is This Update Important for Businesses?
Compliance with these new provisions maintains the tax health of any business in Bolivia. Among its benefits and objectives are:
- Greater financial flexibility: Extending the deadline improves cash flow management for tax payments.
- Process optimization: The use of the SIAT system streamlines the virtual information filing.
- Error reduction: The digitization of financial statements and rulings provides a more precise data validation.
- Regulatory transparency ensures that companies operate under current enforcement standards.
- Legal certainty: Complying with the new income criteria avoids ex officio adjustments and fines for failure to meet formal obligations.
Step-by-step Compliance and Digitization
Below, we detail the process for complying with IUE obligations under the new SIN regulations:
- Verification of the fiscal year-end: This measure specifically benefits taxpayers with a fiscal year-end on December 31, 2025. The first step is to confirm that the financial statements are properly finalized.
- Determining sales volume: It is crucial to determine the company’s gross revenue, as this defines the complexity of the documentation to be submitted (see criteria section below).
- Preparation of digital documentation: The required documents, such as the External Audit Report, the Tax Opinion, and, if applicable, the Transfer Pricing Study, must be digitized in PDF format.
- Uploading information to the SIAT: Starting April 22, taxpayers must use the updated SIAT system to file Form 605 and the supporting files.
- Electronic Form 601 filing: For companies subject to Transfer Pricing regulations, the e-filing will remain through the Da Vinci module of the Virtual Office.
- Tax payment and final filing: The process concludes with the IUE payment and the tax return filing on May 29, 2026, as the definitive deadline.
Filing Criteria According to the Sales Volume
For income less than Bs 1.700.000, they must file the 605 Form with the Balance Sheet, Income Statement, Statement of Changes in Shareholders’ Equity, Notes to the Financial Statements, and Valued Physical Inventory.
- For income of or over Bs 1.700.000, in addition to the aforementioned, the Complementary Tax Information, the External Audit Opinion, and the Minimum Tax Procedures Report must be attached in the PDF format.
- Related-party transactions: Regardless of the sales volume, if there are related-party transactions, the Transfer Pricing study must be submitted digitally through the SIAT.
When Should a Company File?
The key dates for this process are:
- Starting April 22: The SIAT system opens for updated digital filing.
- Before May 29: Deadline for paying the IUE without interest or penalties.
- During the audit process: Ensure that audit reports are ready before the new deadline.
The IUE extension is not just more time, but a call for companies to update their technology. Solid technical support in Transfer Pricing and proper financial statement management will benefit organizations by ensuring flawless compliance with the SIN.
At VAG Global by TPC Group, we promote transparency and institutional strengthening through strategic solutions in auditing, Transfer Pricing, and tax compliance, ensuring your company successfully navigates current regulatory amendments.