On 2 September 2026, the SII issued Exempt Resolution No. 117 declaring the termination of business activities (término de giro) for taxpayers identified as having 36 or more consecutive tax periods without operations, pursuant to the final paragraph of Article 69 of the Chilean Tax Code. This administrative action automatically cancels the taxpayer’s tax registration and eliminates their filing obligations, unless they request reactivation within the legal timeframe. The resolution targets dormant entities that have failed to formally close their tax presence.
Key Takeaways
- Automatic Cancellation: Affected taxpayers lose their RUT (tax ID) validity and cannot issue tax documents or claim VAT credits until reactivation is approved.
- Reactivation Window: Taxpayers may request reinstatement within 60 days by proving actual business activity and settling any outstanding tax debts.
- Compliance Alert: Companies with inactive subsidiaries should monitor their tax status proactively to avoid unintended termination and associated penalties.
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