Chile launches tax debt relief programme to encourage compliance
Chile has initiated a coordinated debt relief initiative, effective as of 18 June 2026, to encourage taxpayers to settle outstanding tax obligations. The programme, which operates under Article 207 of the Tax Code, represents a joint effort by the
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Chile: SII launches benchmark tool to assess transfer pricing risk
Chile’s Internal Revenue Service (SII) announced, on 23 June 2026, that it has unveiled industry-specific benchmark indicators enabling distribution companies to evaluate their transfer pricing compliance and identify potential tax risks. The
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Chile: SII issues guidance on fraudulent invoices, VAT and income tax treatment
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
See MoreChile: SII extends deadline to secure substitute 1.5% tax scheme for open-air market vendors
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
See MoreChile introduces VAT on transactions for foreign online gambling platformsÂ
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,
See MoreChile unveils major tax reform to boost economic recovery, support national reconstruction
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,
See MoreChile: SII updates rules on dividend tax credits for Chinese shareholders
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
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Chile unveils National Reconstruction Bill with corporate tax cut
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
See MoreChile: SII updates mining tax rates for small artisanal minersÂ
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
See MoreChile enacts temporary tax measures to stabilise kerosene prices
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
See MoreChile: SII clarifies VAT rules on software purchases from US firms, subsequent sublicensing abroad
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
See MoreChile: SII updates VAT reporting rules for intermediaries
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
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Brazil, Chile: Amending protocol to tax treaty takes effect
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
See MoreChile: SII waives VAT penalties, interest following technical disruptions
Chile's tax authority (SII) issued Resolution EX. SII No. 27 on 20 February 2026, which provides automatic forgiveness of interest charges and penalties for taxpayers affected by system outages. The SII's digital platform experienced technical
See MoreChile: SII revises employment income tax units for March 2026
Chile's tax authority (SII) issued Circular No. 7 on 12 February 2026, updating various thresholds used to calculate employment income tax for March 2026. Circular No. 7 sets the following adjusted values for March 2026: Key reference values:
See MoreChile: SII rules VAT exemption does not apply where tax treaty removes withholding tax
Chile's tax authority (SII) issued Ruling No. 360-2026 on 11 February 2026, clarifying that foreign professionals providing services in Chile can only claim the VAT exemption under article 12(E)(8) of the VAT Law if their employment or professional
See MoreChile: SII clarifies tax credit claim for foreign taxes paid
Chile's tax authority (SII) issued Letter Ruling No. 286 on 4 February 2026, clarifying the conditions under which taxpayers may claim a credit for foreign taxes paid. The ruling responds to a taxpayer request seeking both a foreign tax credit where
See MoreChile: SII announces 2026 compliance risk management plan
Chile’s tax authority (SII) has presented its 2026 Tax Compliance Management Plan (PGCT) on 29 January 2026, emphasising taxpayer support, business formalisation, cooperative compliance, and the fight against tax evasion and organised
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