The Bolivian government has announced the issuance of Normative Resolution (RND) No. 102100000001 of 8 February 2021, which provides rules on the procedures for registering and filing returns for the new wealth tax (Impuesto a las Grandes Fortunas - IGF) approved in December 2020. The tax applies for individuals with assets valued at greater than BOB 30 million, including worldwide assets of resident individuals and assets in Bolivia of non-resident individuals, with progressive rates of 1.…