Chile’s Tax Authority (Servicio de Impuestos Internos – SII) has issued Resolution Ex. SII 87-2024 regarding the updates made in tax Form No. 1943 and certificates Nos. 57 and Nos. 58.
The revised tax forms include new fill-out instructions for taxpayers not required to declare income under full accounting rules.
The updated form allows the declaration of taxable income for the 2024 calendar year, revoking previous instructions from Resolution Ex. SII 127-2020.
This resolution will be effective starting from the 2025 tax year.