- Bolivia’s SIN issued Resolution 102600000021, replacing the 2017 tax consultation regime with a more standardized framework to improve legal certainty.
- Binding consultations now require strict admission criteria, including proper identification, direct personal interest, a real non-hypothetical case, citation of the legal provision, and justification of legal uncertainty.
- SIN will not accept consultations on matters already under audit or under administrative/judicial challenge; rulings bind only the specific taxpayer and case.
- Deadlines are fixed: 10 business days to admit or observe, 30 days to decide after admission, with one possible 30-day extension; missed deadlines can trigger administrative liability.
- Associations and similar groups may file non-binding institutional consultations, and other general tax requests must be answered within 3 months.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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