Author name: Admin_BAQSN

The Authority for the Supervision of Companies (AEMP) issued the following Administrative Resolutions: 1. RA/AEMP/DJ Nº14/2026 – March 4, 2026 Approves the Regulation on Sanctions and Infractions related to Final Beneficiary (FB) Information for noncompliance regarding the registration, updating, accuracy, and consistency of FB information before the Plurinational Service of the Registry of Commerce (SEPREC). […]

ACCELERATED DEPRECIATION AND ICE RATES It regulates the application of the following aspects, in accordance with Supreme Decree (DS) 5563, explained as follows: Accelerated Depreciation: This tax incentive applies to assets acquired between January 1 and December 31, 2026, which must be listed and declared through Form 605 (not applicable to mining or hydrocarbons extractive

By Supreme Decree 5563, issued on March 2, 2026, the tax benefit granted by Law 1613 (General State Budget for Fiscal Year 2025, dated January 1, 2025) is regulated in the case of profit reinvestment for allocation to economic activities. The Decree establishes that partners and shareholders of companies domiciled in the country, as well

RND Nº102600000004 (RND 1026-04) DEADLINE EXTENSION FOR PRODUCT HOMOLOGATION The deadline for Value Added Tax (VAT) taxpayers to align the products of their invoicing systems with the economic activities registered in the National Taxpayers Registry (RNC) is extended until May 29, 2026. This extension will allow taxpayers to update their information resulting from the migration

LEGAL ALERT  RND Nº102600000002 (RND 1026-02) SIMPLIFICATION OF THE RNC The RND 1026-02 was issued by the National Tax Service (SIN) on January 22, 2026, it introduces amendments to RND Nº102500000017 dated April 16, 2025 in the following aspects: The “On-Site Inspection” is eliminated from the taxpayer registration procedure in the National Taxpayer Registry (RNC).

SUPREME DECREE No. 5518 IMPORTATION TARIFFS Supreme Decree 5518 of January 13, 2026, reduces the tariff rate to zero percent (0%) for the importation of electronic devices included in the tariff subheadings listed in the Annex to the Decree. This measure will remain in force until December 31, 2026. SUPREME DECREE No. 5519 E-GOVERNMENT Supreme

Through Supreme Decrees 5516 and 5517, certain provisions from the repealed Supreme Decree 5503 have been maintained and/or modified. Supreme Decree 5516 (DS 5516), issued on January 12, 2026, repeals Supreme Decrees 5503 and 5484 and establishes the following measures: Price stabilization for petroleum-derived products, under the same terms as DS 5503. Social measures, maintaining

By Supreme Decree No. 5503 dated December 17, 2025, certain Tax Incentives were established. This regime was regulated through Normative Resolution of the Board of Directors No. 102500000052 of December 24, 2025, issued by the National Tax Service (SIN). Below are the most relevant aspects of this temporary regime: NATIONAL PRODUCTION INCENTIVE A temporary tax

This Supreme Decree dated December 17, 2025, declares a State of Economic, Financial, Energy and Social Emergency throughout the entire territory of the Plurinational State of Bolivia, and provides for the adoption of exceptional, temporary and immediately applicable measures. Below we outline the main provisions of the Decree: 1. Declaration of National Economic Emergency An

By Ministerial Resolution 489/2025 of May 9, 2025, the Ministry of Labor, Employment and Social Security (MTEPS) approved the REGULATIONS FOR THE PHYSICAL PRESENTATION OF PROFIT BONUS PAYROLL, also modifying the regulations for the PRESENTATION OF GENERAL PAYROLLS, in accordance with the following: In general, the submission of payrolls forms must be made through the