Alerta N° 003-2021-BO | Prórroga para la Presentación de Obligaciones Tributarias del IUE para Contribuyentes con cierre de Gestión Fiscal al 31 de marzo 2021

El día 27 de julio de 2021, se emitió la Resolución Normativa de Directorio (RND) 102100000009 que establece la “PRÓRROGA PARA LA PRESENTACIÓN DE OBLIGACIONES TRIBUTARIAS DEL IUE PARA CONTRIBUYENTES CON CIERRE DE GESTIÓN FISCAL AL 31 DE MARZO DE 2021“, que en su artículo único indica:

Artículo Único.- Se prorroga hasta el 31 de agosto de 2021, el plazo para la presentación física y/o envío digital de Estados Financieros, Memoria Anual, Dictamen de Auditoría Externa, Dictamen Tributario, Informe de Procedimientos Mínimos Tributarios, Información Tributaria Complementaria y/o Estudio de Precios de Transferencia, así como la información que se presenta a través de los formularios electrónicos 605 y 601, según corresponda, para los sujetos pasivos o terceros responsables del Impuesto sobre las Utilidades de las Empresas (IUE) con cierre de gestión fiscal al 31 marzo de 2021.

Lo que quiere decir que se posterga el envío de los Estados Financieros en digital y físico, sin embargo, no se posterga la declaración de los Formularios del IUE: 500, 510 o 520.

Bolivia, 27 de julio de 2021

Alertas de precios de transferencia

ALERTA NO. 001-2021-GT | Inicia proceso de fiscalización 2021

ALERTA NO. 001-2021-GT | Inicia proceso de fiscalización 2021

La Superintendencia de Administración Tributaria -SAT- dio inicio con el proceso de fiscalización en materia de Precios de Transferencia correspondiente al periodo fiscal 2020. El proceso antes mencionado comienza con el envío del primer requerimiento de información a...

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