On 20 June 2023, the Chilean tax authority (SII) issued Resolution No. 70 that provides an extension of three months to taxpayers who were required to submit their transfer pricing returns between 1 July 2023 and 30 September 2023. The extension applies to the following forms:
- Form 1907: Annual transfer pricing return.
- Form 1937: Country-by-Country (CbC) report.
- Form 1950: Master file.
- Form 1951: Local file.
Within the first five business days of August, September, and October in 2023, the tax authority will issue a resolution containing a list of taxpayers whose deadline will be considered extended.
