Bolivia's National Tax Service has issued Normative Board Resolution No. 102600000020 of 8 June 2026, which amends the payment facility rules established under Normative Board Resolution No. 102500000019 of 23 April 2025.
The amendments are intended to ease the conditions for taxpayers to enter into payment arrangements (Facilidades de Pago) for tax debts and/or fines. The main changes are as follows:
- The required initial payment is reduced and standardized at 5% of the total tax debt and/…