Bolivia · Enacted legislation
Bolivia moves treaty Article 8 accreditation into SIAT en Línea
On 21 October 2026, Bolivia published Resolution No. 102600000040, replacing the procedure in Article 5 of Resolution No. 10170000030 for residence or effective-management accreditation when applying Article 8 of a double-tax treaty.
- Official document:
- RND No. 102600000040, 19 October 2026, replacing article 5 of RND No. 10170000030, 29 December 2017
- Development date:
- 2026-10-21
The applicant must enter SIAT en Línea, access the National Taxpayer Register and select the treaty-accreditation application. The replacement provision requires information from the residence or fiscal-domicile certificate and apostille document, with scanned original documents attached as PDFs. The process concludes by confirming the application after a transaction number is generated.[1]
The accreditation form is then sent to the taxpayer’s email address and tax mailbox. The National Tax Service’s same-day explanation presents this as digitalisation of the specific treaty Article 8 procedure. It should not be treated as a new entitlement to treaty relief or a replacement for every residence-certificate or withholding-tax process.[3][1]
The resolution takes effect on publication, which the official register records as 21 October, rather than its 19 October issue date. Multinational groups should identify whether their transaction falls within the relevant treaty provision and prepare the required certificate and apostille information. The amendment does not itself set a new fixed filing deadline.[1][2]
Official sources
- [1] RND102600000040 modifying RND10170000030 article5
Servicio de Impuestos Nacionales · Document date: 2026-10-19
Complete2pageoriginal0–70, soleArticle48–64 and final65–66
- [2] OfficialRND2026publicationregister
Servicio de Impuestos Nacionales · Document date: 2026-10-21
Entry157–159: issued19October,published21October
- [3] Empresas podrán acreditar en línea su residencia fiscal
Servicio de Impuestos Nacionales · Document date: 2026-10-21
Fullsubstantivebody147–154