TAX ACTIONS TAKEN BY THE BOLIVIAN GOVERNEMNT AS AN EFFECT OF CORONAVIRUS (COVID-19)
- Mar 31, 2020
- by Super User
After World Health Organization (WHO) declared Coronavirus (COVID-19) a pandemic, the Bolivian Government assumed different measures to stop the massive contagion of this virus in the society, as well as to alleviate the effects of this pandemic on the Bolivian society as a whole and, in particular, on social groups with a depressed economic situation. In that sense, the Bolivian Government declared a National Health Emergency and Total Quarantine throughout Bolivian territory, suspending -temporarily- labor activities for public and private companies until April 15.
In this context, the National Government adopted emergency and temporary tax measures established by Supreme Decree No. 4198, dated March 18, 2020, (hereinafter the “SD”) and Normative Resolution of the Board of Directors (hereinafter the “NRD”) No. 102000000006 dated March 27, 2020, issued by National Tax Administration, in order to regulate tax aspects and also extend deadlines of formal and material obligations for taxpayers.
As a consequence, with the objective of implementing the aforementioned actions, the SD was issued establishing the following provisions:
Likewise, to implement the aforementioned actions contained in the SD, the National Tax Administration established in the RND the following provisions:
Likewise, the term computation for the submission and processing of tax proceedings substantiated in the administrative courts (before the General and Regional Tax Challenge Authorities), as well as judicial proceedings (Tax Court Judges), is suspended. Similarly, the term computation for the initiation and processing of determinative and sanctioning proceedings under the control of National Tax Administration and the National Customs Administration is suspended, the terms for notifications of Determinative, Sanctioning, Administrative Resolutions and other challengeable final acts, are specifically suspended. The inspections and verifications scheduled by the tax administrations are exempted from the scope of this paragraph. The computation for suspended terms will restart automatically on the next business day after the Health Emergency Declaration is abolished.
Also, the aforementioned dates and extensions may be subject to changes in case the National Health Emergency and Total Quarantine throughout the Bolivian territory is extended beyond April 15.