Payment plans are a mechanism for regularizing tax obligations administered by Bolivia’s Tax Service (SIN). In 2026, material conditions changed: the maximum term was extended to 60 months, and the SIN reported that both the initial payment and minimum guarantee were reduced to 5%. These measures may improve the financial feasibility of regularization, but they do not replace a review of the tax file or the need to identify exactly which debt will be included and the legal consequences of the request.
1. Maximum term extended to 60 months
On September 2, 2026, the SIN reported that RND 102600000033 extended the maximum term for payment plans from 30 to 60 months. The measure implements Supreme Decree 5687 of August 31, 2026 and permits monthly installments over as much as five years, subject to the applicable payment-plan rules.
2. Five-percent initial payment and minimum guarantee
In June 2026, RND 102600000020 amended the payment-plan rules and the SIN reported a uniform 5% minimum for both the initial payment and guarantee. Before submitting a request, the taxpayer should verify the debt being included, the available form of guarantee and all other applicable conditions.
3. Special 2026 mechanism for retained funds
RND 102600000022 created a procedure allowing taxpayers with retained bank funds to request use of part of those funds for the initial payment and/or cash guarantee of a payment plan. According to the SIN, the request is filed with the competent District Office or GRACO; the Administration evaluates it and, if approved, the taxpayer continues with the payment plan generated in the Virtual Tax Office.
4. A payment plan should not be requested blindly
Before entering a plan, it is advisable to identify the tax, period, amount, any enforceable title, existing coercive measures and payments already made. Notice issues, pending challenges or assessment questions may also require prior review. Regularizing a debt is not the same as accepting an amount without examining the file.
5. What if enforcement measures already exist?
A bank hold or other enforcement measure is not lifted by the bank or a third party on its own initiative. The authority that issued the measure and the step required for release must be identified. Where the debt is administered by the SIN, the retained-funds mechanism may be relevant, but only if its procedural requirements are met.
6. Documents useful for evaluating a payment plan
An initial review should ideally include resolutions, debt detail, notices, tax-account information, records of any prior payment plan, proof of payments and documents concerning enforcement measures. This allows the cost, term and legal effect of regularization to be evaluated more accurately.
Official references
This article is general information prepared from the official sources listed above. Rules and procedures may change and the specific file should be reviewed before taking action.