RND SIN Nº 102600000019 / RD National Customs 01-041-26

The National Tax Service (SIN) and the National Customs Authority (AN) have issued their respective resolutions, regulating the administrative procedures for the application of the benefits provided under Tax Relief Law No. 1733.

The main aspects are outlined below:

Condonation (Debt Forgiveness)

  • The Tax/Customs Administration will process remission ex officio, where applicable, through its systems (automatically).
  • SIN: Will issue the corresponding Order of Conclusion, which will be notified to each taxpayer through the Tax Mailbox.
  • AN: Will issue the Administrative Resolution for the Consolidation of Benefits through the informatic systems enabled for this purpose.

In both cases, the issued resolutions will be available as of the 10th business day following the publication of RND 1026-19 or RD 01-041-26, respectively.

  • In cases under tax dispute, the National Tax Service (ex officio or at the taxpayer’s request) will forward the Conclusion Resolution for debt forgiveness to the corresponding administrative or judicial authority in order to proceed with the termination of the case.

Regularization

  • Taxpayers who wish to request this tax benefit must do so as follows:
  • SIN: Through the Virtual Tax Office, using the “My Tax Status” option.
  • AN: By submitting an application to the Customs Administration, which will proceed to register it in the corresponding IT systems.

For cases under tax dispute, it is required to first withdraw from the case and attach the corresponding proof to the tax regularization request.

  • Deadline: 120 days from the publication of Law 1733.
  • Full payment: The system will automatically generate payment orders with QR codes or forms for financial institutions.
  • Payment plan: These may be granted for up to a maximum of 36 monthly installments, and the procedure established by the following regulations will apply:
  • SIN: RND 1025-19.

Under this modality, the coercive measure of process registration before the Office of the General Comptroller of the State will change to “suspended” status, and the following measures will be lifted ex officio:

  • Seizure of funds and securities
  • Garnishment of receivables
  • Closure orders
  • AN: Granting of Payment Plans Regulation.

Non-compliance: The benefit will be lost in case of failure to pay 4 installments (whether consecutive or not). This implies recalculation of the debt (Article 47 of the Tax Code) and the inability to reapply for payment facilities regarding the same obligations.

  • Taxpayers who have fulfilled their tax obligations and did not access any of the tax relief benefits cannot request a refund of the amounts paid; such payments remain consolidated in favor of the National Tax Service.

These provisions facilitate the regularization of debts, which may translate into increased liquidity and continuity of economic activities. At the same time, they encourage voluntary compliance and reduce tax disputes, generating a positive impact for taxpayers.

Contacts and Further Information

Our team is available to provide more information about the content of RND 1026-19 and/or RD 01-041-26, as well as to identify the specific conditions applicable to each case.

To schedule a meeting or make inquiries, please contact our legal team: abogados@baqsn.bo