Bolivia extends June-year-end IUE filing and payment to 30 November

The resolution’s sole article also extends the digital submission of financial statements, the annual report and transfer-pricing study through Form 605, together with Form 601 where applicable. This second limb covers IUE taxpayers and responsible third parties with the same 30 June 2026 year-end. It does not make every taxpayer subject to every listed document or form.^[1]

The underlying framework is Article 39 of Supreme Decree 24051 of 29 June 1995, which ordinarily sets the return and payment period at 120 days after fiscal year-end. Its activity-based year-end rules include 30 June for rubber, chestnut, agricultural, livestock and agroindustrial businesses. The new resolution grants a specific extension; it does not generally replace that framework or change the year-end for other activities.^[3]

The Service’s 29 October explanation confirms that the additional time covers preparing and reviewing the relevant electronic documents as well as declaring and paying IUE. For multinational groups, the practical first check is the Bolivian taxpayer’s actual fiscal year-end and which supporting-document obligations apply, rather than assuming that a group-wide accounting date controls local compliance.^[4]

The resolution entered into force on publication, recorded by the official register as 28 October. Groups within the specified period should align their local return, payment and applicable documentation work with 30 November. The measure is a deadline extension, not a reduction in the IUE rate, a waiver of tax or a general extension for all fiscal periods.^[1][2]