Chile: Circular 30 regarding administrative interpretation published

Chile’s president, Jose Antonio Kast unveiled details of the long-awaited National Reconstruction Bill today, on 16 April 2026, a reform package that places a corporate tax cut at the centre of efforts to revive growth and promote job

Chile’s Internal Revenue Service (SII) has issued Resolution No. 48 on 1 April 2026, updating the tax rates applicable to small artisanal miners and other SMEs engaged in the extraction and sale of gold and silver ores. Under the simplified single

Chile has enacted Law No. 21,811-2026, published on 26 March 2026, introducing transitional tax measures to curb increases in domestic kerosene retail prices. Law 21,811 outlines a series of temporary government actions designed to stabilise fuel

Chile’s tax authority (SII) has issued Letter Ruling No. 578 dated 6 March 2026, addressing the VAT treatment applicable to a Chilean purchaser acquiring software from an unrelated US supplier and subsequently sublicensing it to customers in

Chile’s Tax Administration, Servicio de Impuestos Internos (SII), has issued Resolution Ex. SII No. 38-2026 of 9 March 2026, introducing changes to the monthly VAT return (Form No. 29) for taxpayers acting as intermediaries. The amendments add new

Brazil officially promulgated a protocol amending its tax treaty with Chile on 2 March 2026, according to Decree No. 12,863. The updated convention introduces significant modifications to prevent tax avoidance while eliminating double taxation on