On 20 August 2026, Exempt Resolution No. 105 complemented and modified the list of Large Taxpayers (Grandes Contribuyentes) originally established by Exempt Resolution No. 208 of 30 December 2025. The update adds new entities meeting the revenue and complexity thresholds and removes those that no longer qualify. Large Taxpayers are subject to enhanced audit scrutiny, mandatory electronic accounting, and dedicated SII relationship managers.
Key Takeaways
- Threshold Criteria: Entities with annual revenue exceeding 100,000 UF or complex corporate structures are typically included.
- Compliance Obligations: Listed taxpayers must adopt the SII’s electronic accounting model (Modelo de Operación de Contabilidad Electrónica) and submit monthly tax dashboards.
- Review Cycle: The registry is updated semi-annually; entities can request inclusion or exclusion based on changing circumstances.
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