Chile

On 31 August 2026, the SII published Exempt Resolution No. 116 replacing the format, content, and filing instructions for several sworn declarations (declaraciones juradas) referenced in prior resolutions. The update standardizes data fields, adds new validation rules, and aligns the forms with recent legislative changes to the Tax Code. The new formats apply to the […]

On 28 August 2026, Chile’s Internal Revenue Service (SII) announced that more than 222,000 senior citizens have successfully accessed the property tax rebate under the Beneficio para Personas Mayores (BAM) program. This initiative, part of the government’s social protection framework, reduces the territorial tax burden for eligible older adults. The SII confirmed that the benefit

On 27 August 2026, Exempt Resolution No. 110 granted a specific taxpayer permission to issue a single monthly electronic sales and services ticket consolidating all transactions for the month. This exceptional authorization is tailored for businesses with recurring subscription-based services where individual ticketing is impractical. Key Takeaways Case-Specific Authorization: The resolution applies only to the

On 27 August 2026, the SII introduced a new digital channel allowing taxpayers with outstanding Solidarity Loan (Préstamo Solidario) obligations to generate payment coupons online and formalize repayment agreements with the General Treasury of the Republic (TGR). This measure stems from Law No. 21,230, which created the Solidarity Loan to support workers during the COVID-19

On 27 August 2026, the SII’s Valuation Subdirectorate conducted a specialized training program for officials of the General Treasury of the Republic (TGR) focused on territorial tax (Impuesto Territorial) administration. This interagency collaboration addresses the need for consistent application of valuation methodologies, exemption criteria, and collection procedures established under the Municipal Revenues Law (Decree Law

On 25 August 2026, the SII announced that starting 14 September 2026, taxpayers unable to pay their Solidarity Loan installments will be able to generate payment coupons via the SII website (sii.cl) to subscribe to repayment agreements with the General Treasury of the Republic (TGR). This extension of the digital service, first introduced in late

On 25 August 2026, the SII inaugurated a dedicated in-person assistance point in Santiago to support taxpayers with questions regarding the repayment of overdue Solidarity Loan installments. This physical channel complements the newly launched digital coupon system and targets individuals who require personalized guidance or lack digital access. The service point operates within the SII’s

On 24 August 2026, the SII reported the completion of 125 transfer pricing audits during the current fiscal period, resulting in tax assessments exceeding 94 billion Chilean pesos (approximately USD 100 million). These examinations targeted multinational enterprises operating in Chile across sectors such as mining, retail, technology, and pharmaceuticals. The audits were conducted under the

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

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,