The National Tax Service has extended the deadline to file affidavits and pay taxes for certain oil companies through the Normative Resolution of the Board of Directors No. 102100000028.
1. Which companies does this extension apply to?
According to this regulation, this extension applies to the YPFB (Yacimientos Petrolíferos Fiscales Bolivianos – Bolivian Fiscal Oilfields) with NIT 1020269020 and the Oil Companies with current Operating Contracts signed with the aforementioned state-owned company under Law No. 3058, which have been approved by the Legislative Body.
2. What are the new dates?
The new schedule is as follows:
| TAX PERIOD | DUE DATE |
| January | Until February 22, 2022 |
| February | Until March 22, 2022 |
| March | Until April 22, 2022 |
| April | Until May 22, 2022 |
| May | Until June 22, 2022 |
| June | Until July 22, 2022 |
| July | Until August 22, 2022 |
| August | Until September 22, 2022 |
| September | Until October 22, 2022 |
| October | Until November 22, 2022 |
| November | Until December 22, 2022 |
| December | Until January 22, 2022 |
Such companies must consider these new deadlines to comply with their tax obligations.
To read the complete regulations, please click here.
Source: Impuestos Gob. 23/12/21