Despachante De Aduana Bolivia Practice Questions - Examen De Suficiencia Para Postulantes A Despachantes De Aduana (Bolivia) Exam

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After the amendment enacted by Ley Nº 1733 in May 2026, what is the general limitation period for the Bolivian tax administration to audit taxes, determine tax debt, and impose administrative sanctions?

1 year from the date of bill of lading issuance. 4 years, generally counted from 1 January of the calendar year after the payment deadline or the contravention, as applicable. 20 years for all commercial imports regardless of intentional fraud or documentation status. 6 months following the physical removal of goods from the customs clearance warehouse.

Correct Answer:

4 years, generally counted from 1 January of the calendar year after the payment deadline or the contravention, as applicable.

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