The Bolivian National Tax Service April 5 announced the April 29 filing and payment deadline for the tax on business profits (IUE) for the tax year ended Dec. 31, 2023. The announcement includes that: 1) the deadline applies to sole proprietorships and companies carrying out commerce, insurance, banking, the provision of services, or other economic activities; 2) certain forms are required based on a taxpayer’s accounting record requirements; and 3) the IUE payment can be offset as a payment on account of the Transaction Tax (IT) starting from the fiscal period corresponding to May 2024, which will be declared in …
