Bolivia (BO)

Jurisdiction Overview

401 *Individual TIN: Are all natural persons subject to personal income tax provided with unique and mandatory Taxpayer Identifier Numbers (TINs) which are mandatory for filing their tax returns? Yes
 Data Date: 2019


The Bolivian Revenue Authority issues a Taxpayer Identification Number (Numero de Identificacion Tributaria - NIT), which is mandatory for taxpayers (natural person and entities).

Reglamento para la transición al nuevo Código Tributario, DS Nº 27149, 2 de septiembre de 2003, Article 25.