Chile’s Internal Revenue Service (SII) has released SII Exempt Resolution No. 84 of 30 August 2024, which includes an updated Form No. 1913 (Annual Affidavit of Global Tax Characterisation) along with filing instructions.
The Form No. 1913 is required to be filed by large taxpayers as of 31 December of the year preceding the reporting period. However, exemptions are allowed for certain taxpayers and entities identified in the resolution.
This resolution will come into effect starting with the 2025 tax year, concerning information from the 2024 commercial year and onward.
The service is responsible for applying and auditing all established internal taxes, whether fiscal or otherwise, in which the Treasury has an interest and that are not specifically assigned to another authority by law. It also ensures the efficient and timely auditing of the correct application of tax benefits and exemptions established by law.
