Chile: Tax authorities investigate taxpayers with companies in tax havens

Chile’s tax administration (SII) has issued Ruling No. 1407-2026 on 10 June 2026 outlining the tax implications regarding fraudulent or unreliable invoices in relation to Value Added Tax (VAT) and Income Tax. It clarifies that while falsified

Chile's tax authority (SII) announced, on 12 June 2026, that it has extended the time for open-air market vendors to secure the permits they need to join a new simplified tax scheme. The move addresses implementation delays and gives informal

Chile’s Internal Revenue Service (SII)  announced that it released Resolution No. 69 on 3 June 2026, establishing the registration system and setting a mechanism for platforms without domicile or residence in Chile that provide betting, gambling,

The Chilean government has introduced a comprehensive tax reform draft bill before Congress aimed at reviving economic growth, attracting investment, and creating formal employment opportunities across the country. The draft legislation,

The Chilean tax authority (SII) issued Letter Ruling No. 794 on 15 April 2026, addressing how Chilean companies should handle dividend withholding taxes when distributing profits to Chinese resident shareholders, particularly when the company has

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