Bolivia's National Tax Service (NTS) published Resolution No. 102300000013 on 7 April 2023, which establishes new rules for the "repetition action" ("acción de repetición") that can be used by taxpayers to claim a refund of undue (improper) tax payments and excess tax payments. Undue payments are payments not required by law, i.e., payments made without any obligation to do so, and excess paym…