{"id":11245,"date":"2026-05-29T13:31:32","date_gmt":"2026-05-29T13:31:32","guid":{"rendered":"https:\/\/rojas-lawfirm.com\/?p=11245"},"modified":"2026-05-29T13:33:21","modified_gmt":"2026-05-29T13:33:21","slug":"bolivia-enacts-tax-relief-law-no-1733-tax-amnesty-regularisation-and-shorter-limitation-periods","status":"publish","type":"post","link":"https:\/\/rojas-lawfirm.com\/en\/bolivia-enacts-tax-relief-law-no-1733-tax-amnesty-regularisation-and-shorter-limitation-periods\/","title":{"rendered":"Bolivia Enacts Tax Relief Law No. 1733: Tax Amnesty, Regularisation and Shorter Limitation Periods"},"content":{"rendered":"<p><strong>Bolivia Enacts Tax Relief Law No. 1733: Tax Amnesty, Regularisation and Shorter Limitation Periods<\/strong><\/p>\n<p><strong>Law No. 1733 introduces an extraordinary tax relief framework for taxpayers with outstanding obligations before the National Tax Service and the National Customs Authority.<\/strong><\/p>\n<p>On 27 May 2026, Bolivia enacted <strong>Law No. 1733 on Tax Relief<\/strong>, establishing an exceptional framework for the <strong>condonation and regularisation of tax debts<\/strong>. The law applies to tax obligations owed to the <strong>National Tax Service (SIN)<\/strong> and the <strong>National Customs Authority (AN)<\/strong>, and seeks to provide taxpayers with a temporary mechanism to regularise past liabilities, reduce litigation and improve tax compliance.<\/p>\n<p>The Law includes three main pillars:<\/p>\n<ul>\n<li>condonation of certain historical tax debts;<\/li>\n<li>regularisation of tax debts for fiscal periods between 2018 and 2025;<\/li>\n<li>amendments to the statute of limitations, VAT taxable base and gaming tax rules.<\/li>\n<\/ul>\n<p>For companies and individuals with outstanding tax contingencies, the Law creates a relevant window of opportunity. However, access to the benefits depends on the fiscal period, amount of omitted tax, procedural status of the debt and whether the taxpayer complies with the applicable requirements.<\/p>\n<p>Below is a practical overview of the main measures and their implications.<\/p>\n<ol>\n<li><strong> Extraordinary condonation of tax debts prior to January 2018<\/strong><\/li>\n<\/ol>\n<p>Law No. 1733 provides, on an extraordinary and one-time basis, for the condonation of tax debts and fines for tax and customs offences corresponding to fiscal periods <strong>prior to January 2018<\/strong>.<\/p>\n<p>This condonation extends to debts and fines established in administrative or judicial decisions, including those that are:<\/p>\n<ul>\n<li>under administrative or judicial challenge;<\/li>\n<li>in tax enforcement proceedings;<\/li>\n<li>under coercive collection;<\/li>\n<li>not yet subject to auction or disposal of assets.<\/li>\n<\/ul>\n<p>However, the benefit does <strong>not<\/strong> apply to taxpayers whose accumulated omitted tax as of 31 December 2017 is equal to or greater than <strong>BOB 10 million<\/strong>.<\/p>\n<p>This threshold is important. Large taxpayers or taxpayers with significant historical liabilities will need to assess whether they are excluded from full condonation but may still be eligible for regularisation mechanisms.<\/p>\n<ol start=\"2\">\n<li><strong> Special condonation for fiscal year 2020<\/strong><\/li>\n<\/ol>\n<p>The Law also provides for the condonation of tax debts and fines corresponding to <strong>fiscal year 2020<\/strong>, regardless of the amount of omitted tax.<\/p>\n<p>This is one of the most relevant features of the Law, as it creates a specific relief mechanism for obligations arising during the pandemic period. For taxpayers with unresolved liabilities from 2020, the provision may offer a significant opportunity to clean up historical contingencies.<\/p>\n<ol start=\"3\">\n<li><strong> Regularisation of tax debts from 2018 to 2025<\/strong><\/li>\n<\/ol>\n<p>For tax debts corresponding to fiscal periods between <strong>1 January 2018 and 31 December 2025<\/strong>, taxpayers may regularise their obligations within <strong>120 calendar days<\/strong> from the entry into force of the Law. The Executive Branch may extend this period until <strong>31 December 2026<\/strong>.<\/p>\n<p>The regularisation regime offers two alternatives.<\/p>\n<p><strong>Cash payment<\/strong><\/p>\n<p>Taxpayers may regularise their debts through a cash payment of the omitted tax, updated with only <strong>50% of the maintenance of value<\/strong>.<\/p>\n<p>Under this option, the following are condoned:<\/p>\n<ul>\n<li>the remaining maintenance of value;<\/li>\n<li>interest;<\/li>\n<li>fines for tax or customs fraud;<\/li>\n<li>fines for omission of payment;<\/li>\n<li>fines for formal non-compliance related to the regularised tax.<\/li>\n<\/ul>\n<p><strong>Payment facilities<\/strong><\/p>\n<p>Taxpayers may also regularise their debts through payment facilities of up to <strong>36 monthly instalments<\/strong>.<\/p>\n<p>Under this option:<\/p>\n<ul>\n<li>the omitted tax is updated as of the date of publication of the Law;<\/li>\n<li>interest and applicable fines are condoned;<\/li>\n<li>failure to comply with the payment facility results in the loss of the benefits.<\/li>\n<\/ul>\n<p>From a practical perspective, companies should compare the cash payment and instalment alternatives, taking into account liquidity, risk exposure, procedural status and the potential cost of losing the benefit in case of default.<\/p>\n<ol start=\"4\">\n<li><strong> Taxpayers eligible for regularisation<\/strong><\/li>\n<\/ol>\n<p>The Law provides a broad scope of eligibility. Taxpayers may benefit from the regularisation regime if they:<\/p>\n<ul>\n<li>are subject to ex officio assessment proceedings;<\/li>\n<li>have unpaid tax returns;<\/li>\n<li>did not file tax returns and must now file them;<\/li>\n<li>filed incorrect tax returns and must submit amended returns;<\/li>\n<li>have ongoing or defaulted payment facilities;<\/li>\n<li>are subject to tax audit, verification or control procedures not yet notified with a formal assessment;<\/li>\n<li>are in administrative or judicial challenge proceedings, subject to total or partial withdrawal;<\/li>\n<li>are in tax enforcement or coercive collection proceedings, prior to adjudication of assets.<\/li>\n<\/ul>\n<p>This broad eligibility is significant because it allows taxpayers in different procedural stages to evaluate whether regularisation is preferable to continued litigation or enforcement.<\/p>\n<p>However, taxpayers that regularise unpaid, unfiled or amended tax returns may still be subject to subsequent audit or verification. If differences are later identified, they must be paid under the general rules of the Bolivian Tax Code.<\/p>\n<ol start=\"5\">\n<li><strong> Condonation of fines<\/strong><\/li>\n<\/ol>\n<p>Law No. 1733 also provides for the condonation of certain fines, including cases where the taxpayer has already paid the omitted tax, updated amount and interest, but still owes fines for tax or customs offences.<\/p>\n<p>The Law also condones:<\/p>\n<ul>\n<li>fines for contraventional smuggling committed up to 31 December 2025;<\/li>\n<li>fines for formal non-compliance under the Bolivian Tax Code and the General Customs Law, not linked to assessment proceedings, committed up to 31 December 2025.<\/li>\n<\/ul>\n<p>This can be particularly relevant for taxpayers whose exposure is concentrated in penalties rather than unpaid principal tax.<\/p>\n<ol start=\"6\">\n<li><strong> Reduction of the tax statute of limitations<\/strong><\/li>\n<\/ol>\n<p>One of the most important structural changes introduced by the Law is the amendment of Article 59 of the Bolivian Tax Code.<\/p>\n<p>The general limitation period for the powers of the Tax Administration is reduced to <strong>four years<\/strong> for:<\/p>\n<ul>\n<li>control, investigation, verification and audit of taxes;<\/li>\n<li>determination of tax debt;<\/li>\n<li>imposition of administrative sanctions;<\/li>\n<li>enforcement of determined tax debt.<\/li>\n<\/ul>\n<p>The power to enforce imposed sanctions prescribes in <strong>two years<\/strong>.<\/p>\n<p>The four-year period may be extended by <strong>two additional years<\/strong> when the taxpayer or responsible third party failed to register with the relevant tax registry or registered under an incorrect tax regime.<\/p>\n<p>This amendment is relevant for tax risk management, audit strategy and the assessment of historical contingencies.<\/p>\n<ol start=\"7\">\n<li><strong> Amendment to the VAT taxable base<\/strong><\/li>\n<\/ol>\n<p>Law No. 1733 modifies Article 5 of Law No. 843, clarifying the VAT taxable base.<\/p>\n<p>The taxable base is defined as the net sale price of goods, construction contracts, services and other taxable transactions, as stated in the invoice or equivalent document.<\/p>\n<p>The Law clarifies that:<\/p>\n<ul>\n<li>the net sale price is the real value of the product, good or service before taxes;<\/li>\n<li>discounts and bonuses granted according to market practice are excluded;<\/li>\n<li>the value of packaging may be excluded under certain conditions;<\/li>\n<li>ancillary services such as transport, cleaning, packaging, insurance, warranties, installation, maintenance and similar services are included when linked to the taxable transaction;<\/li>\n<li>financial expenses arising from deferred payments are also included;<\/li>\n<li>VAT itself does not form part of the net sale price and must be shown separately on the invoice.<\/li>\n<\/ul>\n<p>This provision will enter into force on the first day of the month following publication of the implementing Supreme Decree.<\/p>\n<p>For businesses, the amendment may require a review of invoicing practices, contractual pricing clauses, discounts, ancillary services and deferred payment structures.<\/p>\n<ol start=\"8\">\n<li><strong> Amendments to gaming and lottery rules<\/strong><\/li>\n<\/ol>\n<p>The Law also modifies certain provisions of Law No. 060 on Lottery and Gambling Games.<\/p>\n<p>The amendments clarify that games may be carried out through mechanical, electromechanical, electromagnetic, digital, technological, manual or other means, including the issuance of printed or electronic tickets or instruments.<\/p>\n<p>The Law also adjusts the scope and taxpayer definition of the Gaming Tax, focusing on those carrying out gambling and lottery activities in any modality.<\/p>\n<p>This may be relevant for companies involved in promotional campaigns, digital draws, gaming platforms or technology-enabled lottery and gaming activities.<\/p>\n<p><strong>Practical implications for companies and taxpayers<\/strong><\/p>\n<p>Law No. 1733 may have significant practical implications for taxpayers with historical tax exposure.<\/p>\n<p>Companies should consider:<\/p>\n<ul>\n<li>mapping outstanding tax debts by period and authority;<\/li>\n<li>identifying debts prior to 2018 and liabilities from fiscal year 2020;<\/li>\n<li>reviewing tax debts from 2018 to 2025 eligible for regularisation;<\/li>\n<li>comparing cash payment versus payment facility alternatives;<\/li>\n<li>analysing whether ongoing litigation or administrative challenges should be withdrawn in whole or in part;<\/li>\n<li>reviewing defaulted or ongoing payment facilities;<\/li>\n<li>assessing the impact of the new limitation periods on historical tax risk;<\/li>\n<li>reviewing invoicing and VAT taxable-base practices;<\/li>\n<li>monitoring the implementing Supreme Decree.<\/li>\n<\/ul>\n<p>The decision to enter the relief regime should be made on a case-by-case basis, especially where there are ongoing audits, disputed assessments, coercive collection procedures, significant omitted tax amounts or risks of losing benefits due to non-compliance with payment facilities.<\/p>\n<p><strong>Conclusion<\/strong><\/p>\n<p>Law No. 1733 creates an exceptional tax relief framework aimed at reducing historical tax liabilities, encouraging voluntary compliance and easing the financial burden associated with interest, penalties and long-running disputes.<\/p>\n<p>For taxpayers, the Law provides an important opportunity to regularise obligations before the SIN and the National Customs Authority. At the same time, it requires careful technical analysis of each debt, fiscal period, procedural stage and payment alternative.<\/p>\n<p>The window is temporary. Companies and individuals with tax contingencies should act promptly, review their position and determine whether the relief regime offers a more efficient path than continued litigation or enforcement.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bolivia Enacts Tax Relief Law No. 1733: Tax Amnesty, Regularisation and Shorter Limitation Periods Law No. 1733 introduces an extraordinary tax relief framework for taxpayers with outstanding obligations before the National Tax Service and the National Customs Authority. On 27 May 2026, Bolivia enacted Law No. 1733 on Tax Relief, establishing an exceptional framework for [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":11246,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"nf_dc_page":"","ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[36],"tags":[],"class_list":["post-11245","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","entry","has-media"],"acf":[],"_links":{"self":[{"href":"https:\/\/rojas-lawfirm.com\/en\/wp-json\/wp\/v2\/posts\/11245","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rojas-lawfirm.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rojas-lawfirm.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rojas-lawfirm.com\/en\/wp-json\/wp\/v2\/users\/21"}],"replies":[{"embeddable":true,"href":"https:\/\/rojas-lawfirm.com\/en\/wp-json\/wp\/v2\/comments?post=11245"}],"version-history":[{"count":1,"href":"https:\/\/rojas-lawfirm.com\/en\/wp-json\/wp\/v2\/posts\/11245\/revisions"}],"predecessor-version":[{"id":11247,"href":"https:\/\/rojas-lawfirm.com\/en\/wp-json\/wp\/v2\/posts\/11245\/revisions\/11247"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rojas-lawfirm.com\/en\/wp-json\/wp\/v2\/media\/11246"}],"wp:attachment":[{"href":"https:\/\/rojas-lawfirm.com\/en\/wp-json\/wp\/v2\/media?parent=11245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rojas-lawfirm.com\/en\/wp-json\/wp\/v2\/categories?post=11245"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rojas-lawfirm.com\/en\/wp-json\/wp\/v2\/tags?post=11245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}