As previously reported, Bolivia introduced mandatory electronic filing requirements for tax returns through Resolution No. 102500000016, which applied from 5 May 2025. The Bolivian tax authority has now issued Resolution No. 102500000023, which extended the effective date to 2 June 2025. Returns must be filed via the SIAT Online system (Sistema Integrado de la Administración Tributaria en Linea). Tax payment is also made via the SIAT Online system.