Bolivia (BO)

Jurisdiction Overview

408 *Are all court proceedings on civil tax matters openly accessible to the public, and the public cannot be ordered to leave the court room by invoking tax secrecy, bank secrecy, professional secrecy or comparable confidentiality rules? Unknown
 Data Date: 2019


According to the Civil Procedure Code, Article 7, proceedings are public except when specified otherwise by law. It was not possible to find specific legislation to assure that proceedings on civil tax matters are public.


Civil Procedure Code, Law No. 439 of 2013, Article 7.