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: