General Table of Taxes in Force

NAME OF WHO PAYS? WHAT IS THE WHAT FORMS SHOULD BE USED? WHEN SHOULD IT BE
TAX WHAT GRAVES? WHO DOESN'T PAY? ALIQUOTA? PAID?
- Natural or legal persons EXEMPT OTHER CONCEPTS 13% -Form. 200 MONTHLY
-Regular sales of personal property. that carry out the This percentage is -Form. 210 for exporters requesting tax According to the
- Imports of the Diplomatic Corps - Exports applied to purchases and refund. expiration, according
-Rental and sub-rental of movable operations mentioned - “Bonafide” imports up to 1,000 US dollars - Sale of tourist services and accommodation to
and immovable property. above. sales to the last digit of the
- The transfer of goods or assets subject to foreign tourists NIT.

TAX
VAT -General services and construction
contracts.
- Final imports.
securitization processes by securitizing companies
- Portfolio transfer
- Transactions with publicly offered securities
- Cultural activities by national artists in municipal or
state settings
- The sale of books and state publications
VALUE ADDED k A -Financial lease (leasing) with - International transport -Payment Slip 1000 (*) Where appropriate.
movable property.
>
Gross income earned and obtained - All natural or legal MONTHLY
from the exercise of any lucrative or persons that carry out the 3% - Form. 400 for regular transactions.
- Personal work in a dependency relationship. According to the
activities indicated above. of the transaction - Form. 410 (*) withholdings.
non-profitable activity, which - Performance of public positions. expiration, according to
- Public and private amount. -Form. 440 (*) withholdings from travel
includes: - Exports. the last digit of the
companies, companies agencies.
- Services provided by the Plurinational State, Autonomous Departmental and Municipal NIT.
- Trade. with or without legal Governments. 10 business days
- Industry. - Interest on deposits in savings accounts, fixed-term deposits and checking accounts.
V1
mV - Profession.
personality, sole
proprietorships are also - Private educational establishments with an official plan. -Form 430 for free transfers and sale of: real
after the date
(Declaration of Heirs,
ITEM - Job.
- Rental of goods.
- Works and services.
included. - Sale of books, newspapers, informative publications, newspapers and magazines.
- Provided for in the Securities Market Law, as well as capital quotas.
- Services provided by Diplomatic Representations.
estate, motor ships, aircraft, capital quotas
and other assets (Only 1st. sale or subsequent
Minute of transfer or
advance payment of
- Free transfer of personal sales of registrable assets belonging to the legitimacy).
TAX - Purchase/sale of minerals, metals, oil and natural gas in the domestic market, as long as it is
property, real estate and rights. taxpayer's assets).
intended for export.
- Portfolio transfer.
- Cultural activities by national artists in state or municipal settings.
- The transfer of goods or assets subject to securitization processes by securitizing companies. - Payment Slip 1000 (*) Where appropriate.

- Net profit (Gross profit less
deductible expenses).
Company
- Public and private 25% - Form. 500 for companies required to ANNUAL
- National government. keep accounting records.
companies, including sole - Autonomous Departmental and Municipal Governments. on net profits. Up to 120 days after
- Form. 605 (ver.2 and ver.4), for
proprietorships. - Public universities. presentation of financial statements or the closing of your
- Legally authorized associations, foundations and non-profit institutions. annual report. fiscal management.

- New industries established in the city of El Alto. - Form. 520 for companies not required to
keep accounting records.
- Form. 560 for companies in El Alto -
economic promotion.
- Form. 501 for carriers.
- Form. 570 (*) withholdings. Where appropriate.
- Payment Slip 1000 (*)
- Presumed profit 50% of the - Liberal professions or trades developed in a dependency relationship. 25% -Form. 510
Beneficiaries from abroad Liberal professionals

total amount of income - Cultural activities by national artists in state or municipal settings. on presumed net profit. -Form. 110 for details of invoices (personal ANNUAL
- Natural persons who
received, deducting the VAT management expenses to be declared). Up to 120 days after
practice liberal professions
the closing of your
or trades

declared and paid during the or trades independently,

management to be declared. Fiscal management.
including Notaries of
Public Faith, Civil Registry
Officials, Commission
Agents, Factors, - Payment Slip 1000 (*) Where appropriate.
Commercial Brokers.
SUI 1 - Profits from Bolivian sources - Natural and legal
sent abroad. persons who remit said
EFFECTIVE RATES:
a) 12.5% for - Form. 530 for beneficiaries from abroad.
MONTHLY
PROFIT TAX - Activities partially carried out income. remittances abroad - Form. 541 for activities partially According to the
L OF COMPANIES) in the country. - Branches of companies for income from developed in the country (Art. 42 D. S. expiration, according
that carry out partial Bolivian sources. 24051). to the last digit of the
activities in the country. b)4% for activities - Form. 550 for remittances for activities NIT.
partially carried out in partially developed in the country (Art. 43
the country. D. S. 24051).
c) 1.5% for
remittances abroad - Payment Slip 1000 (*)
for activities partially - Payment Slip 3050 (*)
carried out in the
country. Where appropriate.
- Mining companies. - Mining cooperatives. 12.5% on the IUE. ANNUAL
Additional rate
to the mining

- The additional profits caused - Form. 585 (*) : Additional rate to the Until 120 days after
consolidated IUE. the closing of your
by the favorable price
IUE

- Form. 587 (*) : Additional rate to the fiscal management.

conditions of minerals and
monthly IUE.
metals. - Form. 588 (*) : Determination of the
additional rate to the IUE.
12.5 % -Form. 515 (*)
ANNUAL
TO AA to the
financial

- Surplus at 13% of the - Banking and non- - Banking and non-banking entities, regulated by the ASFI. Until 120 days after
IUE

Profitability Coefficient, banking entities,

regulated by the ASFI - Second floor benches. the closing of your
with respect to net equity. fiscal management.
- All natural persons and - Natural persons and Undivided successions covered by the IUE. 13% -Form. 610 RC-VAT Direct Taxpayer. QUARTERLY
- Rentals. undivided estates that - The interest generated by DPF placed in national currency in UFVs greater than 30 days. on the total amount of -Form. 110 details of invoices. From the 1st to the
- Interest on deposits in fixed- obtain income from the - Interest generated by fixed-term deposits, placed for a term greater than or equal to three income received. 20th of the month
term savings accounts and activities indicated above. years. following the declared
Direct Taxpayers

checking accounts. - Diplomatic officials, official personnel and foreign employees of International Organizations, quarter.
- SA directors and trustees Diplomatic Missions and foreign official institutions.
fees. Payment Slip 1000 (*) Where appropriate.
- Salaries of personnel hired -
locally by diplomatic
missions, orgs. international
RC-VAT
COMPLEMENTARY REGIME TO THE
and foreign governments.
- Income from people hired by
the public sector
TAX
k TO THE ADDED VALUE (consultants).
- Anticretics (alleged).

r
- All public or private 13%
sector employees through Natural persons who receive: about the difference in
Taxpayers in a

- Salaries and salaries of -Form. 608 (*) RC-VAT Withholding Only in the months in
dependency
relationship

the withholding agent - bonuses. income and allowed Agents. which there is withheld tax.
dependents.
(employer). - Social benefits. deductions. -Form. 110 (*) details of invoices. According to the
- Wages, bonuses, overtime,
bonuses, allowances, etc. - Subsidies. -Form. 604 (*) withholdings. expiration, according to the
- Per diem according to scale. - Other similar ones. last digit of the NIT.
- Retirement income and old-age pensions.
- Per diem subject to surrender. -Payment Slip 1000 (* ) Where appropriate.
MONTHLY
Sales in the domestic market and - Manufacturers - Retail distributors. It varies depending on the -Form. 650 - 651 According to the
definitive imports of goods for final (economically linked - Goods imported by diplomatic missions or their members. good: expiration, according to
- Form. 630 for movement of raw
consumption: natural or legal persons). - The exports. 1. Percentage rates the last digit of the
- Cigarettes and tobacco. materials, finished products accounted for
- Those who market - Vehicles for transporting passengers or merchandise. on the net sales on net sales (soft drink producers). NIT.
- Refreshing drinks.
ICE 1 and/or distribute - Cars for health and safety services. price. - Form. 185 for movement of raw
- Alcoholic beverages. wholesale. - Denatured alcohols that contain dyes, chemicals, kerosene, gasoline, etc. 2. Specific aliquots
- Undenatured alcohols. materials, finished products accounted for
-Those who entrust the per unit of liter sold. on net sales (alcoholic beverage
TAX ON SPECIFIC - Motor vehicles. Until the 20th of the
CONSUMPTIONS ) elaboration or producers). month following the
manufacturing.
r -Natural or legal persons -Payment Slip 1000 (*) declared period.
who import. - Payment Slip 1050 Alcoholic Beverages. Where appropriate

- Beneficiaries of - National government. 1% Parents, children - Form. 692 (*) Properties.

• and spouse - Until 90 DAYS after
Free transfers of registrable assets. inheritances, successions, - Departmental Governments.
10% Brothers and
- Form. 695 (*) Vehicles and others. succession.
wills, legitimate advances
TGB
- Municipal governments. - Between LIVING PERSONS
(**) and donations. - Legally authorized associations, foundations or non-profit institutions. descendants within 5 BUSINESS DAYS
- Beneméritos of the Homeland. 20% Collateral, after the date of birth of
TRANSMISSION legatees the taxable event.
FREE GOODS
Where appropriate
- Payment Slip 1000 (*)
\
? - Bolivians and foreigners For the 2013

ISAE
Departures abroad by air. residing in the country. - Diplomats or consular officers with Type “A” passports, endorsed by the Ministry of Foreign management it is Bs266.- - Passenger: None - Every time you buy a ticket
Affairs. Amount that is updated abroad by air
- Members of sports delegations that carry out activities on official representation of the each year. - According to the expiration,
TAX ON AIR DEPARTURES country abroad after certification by the Vice Ministry of Sports. - Perception Agent: Form. 272 according to the last digit of the
ABROAD - The crew of commercial flights abroad, duly authorized. NIT

IEHD The import and marketing of

hydrocarbons and their derivatives
- Natural or legal persons
that import and market
Specific rates
per liter, updated
-Form. 920-1. MONTHLY
According to the
expiration, according to
SPECIAL TAX ON HYDROCARBONS in the domestic market. hydrocarbons and their
AND THEIR annually. the last digit of the NIT.
DERIVATIVES
derivatives.
-Payment Slip 2050-1 (*). Where appropriate
TO >
Hydrocarbon production throughout - Any natural or legal The volumes of gas destined for social and productive use in the domestic market. 32 % MONTHLY
-Form. 8130 (DD.JJ. HDI).
the national territory. person, public or private, on the total - Until the penultimate
of the measured Annexes:
that produces business day of the
hydrocarbon volumes -Form. 8131 (Petroleum).
hydrocarbons anywhere in month following the
at the inspection point -Form. 8132 (Natural gas).
the national territory. month of production.
HDI (wellhead). -Form. 8133 (LPG).
-Form. 8134 (Invoices).
-Form. 8136 (Oil allocation).
DIRECT TAX ON
-Form. 8137 (External market natural gas
HYDROCARBONS)
prices).
-Form. 8138 (Natural gas allocation).

1
-Form. 8139 (LPG Allocation).
-Payment Slip 6140 (*) Where appropriate
7
Only transactions in foreign currency - Natural or legal persons 0,15 %
or national currency with maintenance who own the accounts GENERIC (without prior authorization): (Zero point fifteen The account holders in
of value, related to the following percent). - Form. 165: Affidavit of payment. each operation.
(checking or savings). - Debits and credits in accounts of natural persons with balances less than 2,000 US dollars.
operations: - Form. 166: Affidavit of detail.
-Those that make - Debits for account maintenance expenses. -Form. 168: Annex to Form. 166. Withholding Agents until
payments or transfers of - Debits in accounts intended for the payment of taxes or contributions and premiums. - Form. 167: Affidavit to request the 2nd business day
- Withdrawals or deposits in funds. - Debits and credits for correction entries. exemptions. after each completed
checking accounts and savings -Those who acquire - Debits and credits between accounts of entities governed by the Banking Law among fortnight.
accounts. Management Checks or themselves and with the Central Bank of Bolivia.
- Payments or transfers of funds. other similar ones. - Debits in investor accounts destined for Brokerage Agency accounts.
1 - Acquisition of Cashier's Checks or - Those that hire collection - The collection of fixed-term deposits with a term greater than 360 days.
( T" d other similar financial or collection services. - Credits for remittances from abroad. -Payment Slip 1200. (*) Where appropriate
TAX instruments that exist or will be -Those that instruct - Redemption of participation fees for investment funds with a balance of less than 2,000 US
TRANSACTIONS created.
FINANCIAL transfers or remittances of dollars.
- Transfers or remittances of money money.
TO abroad or within the country, - Those that collect fixed- SPECIFIC (with prior authorization):
through financial institutions or term deposits. - Accounts of public institutions.
other entities. - Those that redeem - Accounts of diplomatic or consular missions and diplomatic or consular personnel.
- Delivery or receipt of own or third- participation fees. - Accounts related to short- and long-term social security and housing.
party funds through other - Accounts of ATM management companies.
payment systems. - Formally constituted autonomous asset accounts and those administered by the AFPs.
- The redemption or withdrawal of - Accounts of stockbrokers and securities depository entities.
fixed-term deposits. - Accounts of cooperation agencies and their dependent executing entities.
- Participation in
Investment Funds.
MONTHLY
r - Games of chance and raffles. - Lottery games, games of chance and raffles intended entirely for charity or assistance due to - Form. 770: According to the
- Business promotions. - Private or public legal illness or accident, natural disasters or epidemics.
entities that carry out the - Raffles, draws or others held at fairs or eventual public activities. 30% for games of Games of chance and raffles. expiration, according to
Yo

I.J. activity directly or through chance or raffles. -Form. 772: Business Promotion. the last digit of the
NIT.
third parties. 10% for business
promotions. -Payment Slip 1070 (*) Where appropriate.
•• - Business promotions, raffles for charitable or assistance purposes, games or non-profit hobby 15% - Form. 771: MONTHLY
- Natural persons who and recreational competitions. to participation in Perception agent. According to the
LEI Participation of natural persons in
games of chance and raffles.
participate in games of
chance and raffles.
games. expiration, according
to the last digit of the
PARTICIPATION TAX, - Participant who NIT.
IN GAMES purchases tokens, tickets,
••
TO V tickets, raffles and others.
-Payment Slip 1071 (*) Where appropriate.
( The sale of foreign currency carried out by the Central Bank of Bolivia.
The sale of foreign currency in The sale of foreign currency carried out by the taxpayer of the tax to the BCB. MONTHLY
IVME
SALES TAX ON FOREIGN
Bolivian territory. Banking and non-banking
financial entities. The
exchange houses.
0.70% is applied to the total of
each operation for banking and
non-banking Financial Entities, for
- Form. 779
According to the
expiration,
according to the last
CURRENCY ka Exchange Houses it is applied to digit of the NIT.
50% of each operation - Payment Slip 1090 (*) Where appropriate.
(*) This form must be submitted when applicable.
Law No. 154 of 07/14/11 establishes, in its second transitional provision:
OTA (**) - "The Central level of the State will continue with the administration of the Tax on the Free Transfer of Goods (TGB) in accordance with the current Law, until the autonomous departmental governments create their own tax."
- the classification and definition of taxes, in its Art. 7 subsection a), declares that autonomous departmental governments may create taxes whose purpose is "the hereditary succession and donations of real estate and personal property subject to public
NATIONAL TAXES ||
registration."
 Tax obligations

Remember that you acquire several formal duties from the moment you register, whether
as a natural or legal person. These obligations are related, among others, to the
presentation of Affidavits, to the Accounting Records, to the Tax Notes and to the
information that you must provide to the Tax Administration.

A "Formal Duty" is the correct and timely fulfillment of those obligations that the
taxpayer acquires with the State. Some of the most common duties are listed in the
following table. For a complete detail of your Formal Duties, visit our website:
Wit
www.impuestos.gob.bo h
the
pay
FINE FOR NOT me
1. GENERAL REGIME DO THE DUTY
nt
of
FORMAL DUTY NATURAL PERSON LEGAL PERSON
you
r
Registration in the Taxpayer Registry Closure of the establishment until its regularization
tax
Update the data provided to the taxpayer registry. 250 UFV 1,000 UFV es
Have the Registration Certificate and Display the "Demand W
your Invoice" Sign.
250 UFV 350 UFV
e
Submit Affidavits within the established period. 150 UFV 400 UFV con
tin
Present Affidavits in the manner, means and conditions ue
established. 150 UFV 400 UFV to
Submit Affidavits that increase the declared tax before gro
w,
expiration.
150 UFV 400 UFV to
Enable and record accounting books and purchasing and
sales books. 500 UFV 1,500 UFV
Prepare Financial Statements. 1,250 UFV 2,500 UFV
Physical and digital presentation of the Financial Statements. 2,500 UFV 5,000 UFV

Send the Purchases and Sales Book via Internet. 1,000 UFV 3,000 UFV
Send the Tax Salary Form via Internet. 1,000 UFV 3,000 UFV
Send the auxiliary record of sales greater than Bs50,000. 2,000 UFV 5,000 UFV

Issue invoices. Closing of the establishment

Issue invoices before the issue deadline. From 1 to 100 From 1 to 100
invoices: invoices:
50 UFV 150 UFV
From 101 invoices onwards: From 101 invoices
2 UFV per onwards:
Issue invoices that comply with the formats and technical invoice From 1 to 100 5 UFV1 per
From invoice
to 100
aspects. invoices: invoices:
100 UFV 200 UFV
From 101 to 1,000 invoices: From 101 to 1,000
200 UFV invoices:
From 1,001 to 10,000 400 UFV
invoices: From 1,001 to 10,000
500 UFV invoices:
From 10,001 invoices 1,000 UFV
onwards: From 10,001 invoices onwards:
2,500 UFV 5,000 UFV
Have the invoice book in the business premises. 1,000 UFV 3,000 UFV

2. SPECIAL REGIMES
FINE FOR FAILURE TO COMPLY WITH THE DUTY
FORMAL DUTY 1
Enroll in the regime that corresponds to you. Closure of the establishment until its regularization
Register in the category that corresponds to you. 100 UFV
Present the Certificate of Registration. 100 UFV
Update the data provided to the taxpayer registry. 100 UFV
Submit Affidavits within the established period. 50 UFV
Present Affidavits in the manner, means and

the established conditions. 50 UFV

General Regime Maturities

In all cases, if the expiration falls on a non-business day, the expiration is moved to the first following business

RTS day.
MONTHLY MATURITIES
Simplified Tax Regime (DS 24484 and 27924): Aimed at natural persons who carry out activities as tenant
farmers, artisans and retail traders.
Maturities UNTIL THE UNTIL THE UNTIL THE UNTIL THE
UNTIL THE
The presentation of form 4500 is the obligation of 13TH OF 14TH OF 15TH OF 16TH OF
17TH OF
EACH EACH EACH EACH
taxpayers of the Simplified Regime and must be done on EACH MONTH
MONTH MONTH MONTH MONTH
the following dates:
UNTIL THE UNTIL THE UNTIL THE UNTIL THE
UNTIL THE
First two months: Form used: 4500 18TH OF 19TH OF 20TH OF 21ST OF
22nd OF
Until h March 10th Maturity: Bimonthly EACH EACH EACH EACH
January and February EACH MONTH
e MONTH MONTH MONTH MONTH
Second quarter:
March and April Until h May 10 CATEGORIES CAPITAL IN BOLIVIANS BIMONTHLY PAYMENT
(Bs)
Third bimester: e FROM UNTIL
Due dates that correspond to the forms presented monthly, the same ones that are detailed in the
May and June Until h July 10th 1 12.001 15.000 47 general tax table.
Fourth bimester: e 2 15.001 18.700 90
July and August Until h September, 10th
Fifth bimester: e 3 18.701 23.500 147
QUARTERLY MATURITIES
September and October Until h November 10 4 23.501 29.500 158
Sixth Bimester: e
November and dicember Until h January 10 5 29.501 37.000 200 The quarterly Affidavits are those presented by taxpayers covered by the RC VAT/Form 610; for
e rentals, anticretics or public sector consultants, and must be presented according to the following
detail:

Integrated Tax System (DS 23027, 28522): Intended for natural persons who provide public service QUARTER DUE DATE
(maximum two vehicles) of urban and/or interprovincial transportation. Period January, February, March until April 20
Maturities April, May, June period until July 20
The presentation of form 702 is the obligation of taxpayers Form used: 702 Period July, August, September until October 20
who belong to the Integrated Tax System and must be done Maturity: Quarterly October, November, December period until January 20
every quarter on the following dates:

First trimester: CATEGORIES INCOME IN BOLIVIANOS

PAY
QUARTERLY (Bs)
ANNUAL AFFIDAVITATIONS
January, February and March Until h 22 of April
Second Quarter: e b 1.000 100
The annual Affidavits are presented once each year, after the close of management. It is carried out
April, May and June Until h 22 of July 1
■ 1,500M 150
Third trimester: e by taxpayers covered by the Corporate Income Tax (IUE) with forms 500, 510, 520, etc., as
Until h 22 October 2 2.750 275 appropriate.
July, August and September
Fourth trimester: e 3 4.000 400
October November and Until h 22 from The expiration dates for the presentation of the IUE Affidavit will be 120 days after the closing of the
management according to the taxpayer's activity.
RAU
December e January
LIMITS OF PERMITTED SURFACE (In
Hectares)
COMPANY CLOSING MONTH
ZONES AND SUBZONES FROM UNTIL - Rubber, chestnut, agricultural, livestock
Unified Agricultural Regime (DS 24463 and AGRICULTURAL PROPERTY
24988): Intended for natural persons and HIGHLANDS AND PUNA AREA
and agro-industrial companies. June 30th
undivided estates that carry out agricultural or Northern Subzone: - Industrial and oil companies. March 31st
Riverside to Lake Titicaca 10 160
livestock activities on properties whose surface With the influence of Lake Titicaca
Without influence of Lake Titicaca
10
20
160
300
- Mining companies. September 30th
area is within the established limits. This tax is Central Subzone:
With the influence of Lake Poopó 15 240 - Commercial, banking, service companies,
paid every year in authorized financial Without influence of Lake Poopó 30 500
independent professionals and others not
entities, until October 31.
South Subzone:
South and semi-desert 35 700 December 31
Andean, highlands and puna 35 700 included in the above.
VALLEY AREA

Subzone open valleys adjacent to the city of Cbba.

Irrigation 6 100
Dry land 12 200 THE DEADLINES FOR SENDING INFORMATION THROUGH
Form used: 701 Viticultural 3 48

THE VIRTUAL OFFICE ARE:

Other open valleys subzone

Maturity: Annual Irrigation

Dry land
6
12
120
300
Viticultural 3 48
Closed valleys subzone
In valleys and mountains 160
Expiration Other closed valleys Irrigation
4 60
- Purchases and Sales Book Up to three business days after the expiration of the NIT.
The presentation of form 701 is the obligation of Dry land 8 120

taxpayers who belong to the Unified Agricultural

Viticultural
Valley head subzone
3 48
- Auxiliary Book Banking Up to three business days after the expiration of the NIT.
Dry land 20 400
Regime and must be done once a year, until October SUBTROPICAL ZONE
- RC-VAT Withholding Agent Until the expiration of the NIT.
31. Yungas Subzone
Santa Cruz Subzone
10
50
300
1000
- Refreshing Beverage Supplies Until the 20th of each month through the Virtual Office.
—N Chaco Subzone 80 1200
- Supplies of Alcoholic Beverages Until the 20th of each month in the Department. of
NOTE TROPICAL ZONE
Beni, Pando and Subzone
Prov. Iturralde (Dept. Peace) 50 1000
from its Operational Inspection
Management.
The amounts of the fixed fees per hectare of the RAU ZONES AND SUBZONES

will be updated each year.

- Clinics
-IATA Until the
Until the 25th
20th of
of the
eachfollowing
quarter.
LIVESTOCK PROPERTY FROM UNTIL
SUBTROPICAL AND TROPICAL ZONE
Yungas, Santa Cruz and Chaco subzones Beni, Pando 500 10000
- Presentation of Financial Statements month.
and
Prov. Iturralde (Dept. Peace). 500 10000
to the Tax Administration
120 after the close of
management.