Bolivia (BO)

Jurisdiction Overview

IDQuestionAnswer
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

Notes

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

Sources

https://boliviaimpuestos.com/numero-de-identificacion-tributaria-nit/
 
Reglamento para la transición al nuevo Código Tributario, DS Nº 27149, 2 de septiembre de 2003, Article 25.
 
https://www.lexivox.org/norms/BO-DS-27149.xhtml?dcmi_identifier=BO-DS-27149&format=xhtml