Chile

On 19 August 2026, the SII granted a tax filing and payment extension until 30 November 2026 for taxpayers residing in the communes of Tocopilla and María Elena, which were severely affected by a frontal weather system causing flooding and infrastructure damage. Under Resolution Exenta No. 83/2026, the measure covers monthly tax obligations (VAT, income […]

On 18 August 2026, the Chilean Internal Revenue Service (SII), in partnership with the Swiss Federal Tax Administration, concluded a landmark technical forum dedicated to the operational implementation and benefits of advance transfer pricing agreements under the bilateral tax treaty governing income taxation between the Republic of Chile and the Swiss Confederation. The forum was

On 18 August 2026, the SII and the Swiss Federal Tax Administration jointly hosted a technical workshop in Santiago to promote the use of Bilateral Advance Pricing Agreements (BAPAs) between Chile and Switzerland. The event gathered tax professionals, multinational enterprises, and advisors to discuss the procedural framework, documentation requirements, and strategic advantages of BAPAs under

On 17 August 2026, ten public institutions and private sector associations established the National Roundtable against Transnational Financial Fraud (Mesa Nacional contra el Fraude Financiero Transnacional). The initiative, led by the SII, the Public Prosecutor’s Office, the Financial Analysis Unit (UAF), and the National Chamber of Commerce (CNC), aims to coordinate intelligence sharing, joint investigations,

On 17 August 2026, the Chilean Internal Revenue Service (SII), in collaboration with ten public sector entities and private sector associations, formally inaugurated the National Coordination Board against Transnational Financial Fraud (Mesa Nacional de Coordinacion contra el Fraude Financiero Transnacional), a pioneering initiative designed to strengthen cross-border tax enforcement and combat illicit financial flows that

On 17 August 2026, the Chilean Internal Revenue Service (SII) published Circular No. 34, releasing the official calculation tables for monetary adjustments (reajustes) and penalties (multas) applicable to tax obligations due in September 2026. These tables are derived from the monthly variation of the Consumer Price Index (CPI) and the statutory interest rates established in

On 13 August 2026, the SII issued a formal reminder that taxpayers who received Solidarity Loans in 2020 and 2021 and have any unpaid installments are legally obligated to repay the outstanding amounts. The communication, disseminated via the SII’s website and registered email channels, references Article 15 of Law No. 21,230, which establishes the loan’s

On 13 August 2026, the SII was awarded first place in the Public Services category of the PROCALIDAD 2026 National Client Satisfaction Awards, organized by the Ministry of Economy. The award recognizes the SII’s improvements in digital service delivery, reduction of processing times, and proactive taxpayer assistance programs implemented during the 2025-2026 period. Key metrics

On 13 August 2026, the Chilean Internal Revenue Service (SII) issued formal notification to taxpayers who hold outstanding installment balances from the Solidary Loan program, a financial assistance initiative established under Supreme Decree No. 123 of 2020 in response to the economic downturn caused by the global COVID-19 pandemic. The Solidary Loan program provided eligible

Published on 2026-08-11, this Exenta Resolution authorizes a partnership between the Faculty of Economics of the University of Chile and the Servicio de Impuestos Internos, aiming to foster research and training in tax matters. Key Takeaways Institutional Partnership: Formalizes collaboration between the University’s Economics Faculty and the SII for joint initiatives. Research & Training: Facilitates