Chile’s tax administration (SII) has waived the fine for the late filing of tax return No. 1948 (DJ 1948) through Resolution Ex. SII 34-2025 was published in the Official Gazette on 19 March 2025.

This return reports dividend distribution by taxpayers under the general regime and SMEs under the SME regime. The original deadline was 14 March 2025. The fine was waived due to technical issues on the SII’s digital platforms between 14 and 19 March 2025.

Resolution Ex. SII 34-2025 was enacted on the same day it was published.