Bolivia's National Tax Service has published Resolution No. 102600000014 of 16 April 2026, which extends the annual corporate tax return and payment deadline for the year ending 31 December 2025 to 29 May 2026. Annual returns and payment are normally due 120 days after the end of the year (i.e., 30 April 2026 for the year ending 31 December 2025). The same extension also applies for the submission of financial statements, the annual report, the transfer pricing study, and the information sta…