Bolivia's National Tax Service has published Resolution No. 102200000008 of 22 April 2022, which provides an extension for the submission of financial statements and other reports for the fiscal year ended 31 December 2021. This includes that the deadline is extended to 31 May 2022 for the physical presentation and/or digital submission of:

• Financial Statements;
• Annual Report;
• External Audit Opinion;
• Tax Opinion;
• Report of Minimum Tax Procedures;
• Complementary Tax Information; and/or
• Transfer Pricing Study.

The extension also applies for information presented through Electronic Forms 605 and 601, as appropriate. The extension does not, however, affect the deadline for the submission of the return and payment for the fiscal year ended 31 December 2021.