On 2 October 2026, the Chilean Internal Revenue Service (SII) issued Resolution Exenta No. 135, establishing the due dates for the presentation of sworn declarations (declaraciones juradas) for the 2027 tax year. This annual resolution is a critical compliance milestone for all Chilean taxpayers, tax advisors, and software providers, as it defines the statutory deadlines for submitting key informational returns such as the Form 1947 (income), Form 1948 (VAT), and other sector-specific declarations. The resolution was published by the SII’s Audit Subdirectorate (Subdirección de Fiscalización) and takes immediate effect for the upcoming tax cycle.
Key Takeaways
- Definitive Filing Calendar: The resolution provides a detailed schedule with specific dates for each type of sworn declaration, enabling companies to plan their year-end closing processes and avoid late-filing penalties.
- Mandatory Electronic Submission: All declarations must be filed electronically through the SII’s online portal, reinforcing the tax authority’s digitalization agenda and ensuring real-time data capture.
- Penalty Risk Mitigation: Taxpayers should integrate these dates into their compliance calendars immediately; failure to file on time triggers automatic fines and interest under the Chilean Tax Code.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement