On 23 October 2026, a detailed analysis was published examining the fiscal consequences for taxpayers who adhered to the Simplified Income Tax Regime (Régimen Simplificado) under the 2025 Tax Amnesty Law (Ley de Inocencia Fiscal I) and subsequently transition to the General Regime in the 2026 fiscal period. The report clarifies the scope of the
On 23 October 2026, the Chilean Internal Revenue Service (SII) and the National Fisheries and Aquaculture Service (Sernapesca) signed a cooperation agreement to strengthen tax compliance and combat illegal fishing activities. The agreement enables automated exchange of information on fishing permits, catch declarations, and commercialization records, allowing SII to cross-reference declared income with actual fishing
Chile: Chile SII Signs Collaboration Agreement with Sernapesca Read More »
On 23 October 2026, the Executive Branch published Decree 2026/XXX in the Official Gazette, regulating Law 27.XXX (Tax Amnesty II) just one week before the deadline for submitting Simplified Sworn Declarations (Declaración Jurada Simplificada). The decree defines eligibility criteria, asset valuation methodologies, payment schedules, and the scope of the penalty waiver for undisclosed local and
Argentina: Argentina Regulates Tax Amnesty II Days Before Filing Deadline Read More »
On 23 October 2026, the SII announced the results of a comprehensive enforcement operation in Santiago’s Meiggs neighborhood, a known hub for informal trade. Combining field inspections, document audits, and digital forensic analysis, the operation targeted 1,200 taxpayers, resulting in 229 business closures, 332 infractions, and a projected tax revenue recovery exceeding CLP 10 billion
Chile: Chile SII Meiggs Crackdown Yields $10 Billion Tax Revenue Read More »
On 23 October 2026, Dominican Republic’s Minister of Finance and Economy, Magín Díaz, underscored the critical importance of a robust Financial Intelligence Unit (FIU) for maintaining macroeconomic stability, ensuring legal security for investments, and preserving the country’s credibility with the international financial community. Speaking at a high-level event, Minister Díaz highlighted recent legislative and operational
Dominican Republic: Dominican Republic Strengthens Anti-Money Laundering Framework Read More »
On 23 October 2026, the Chilean Internal Revenue Service (SII) issued Exempt Resolution No. 146, establishing a special procedure for requesting value-added tax (VAT) refunds pursuant to the fourth transitional article of Law No. 21.850. This law, part of the recent tax modernization agenda, introduces mechanisms to accelerate VAT credit recoveries for qualifying taxpayers. The
Chile: Chile SII Sets VAT Refund Procedure Under Law 21.850 Read More »
On 23 October 2026, Uruguay’s Dirección General Impositiva (DGI) published updated guidance on the Impatriate Regime (Régimen de Impatriados), introducing new taxation options effective 1 January 2026. The regime, designed to attract foreign talent and returning Uruguayan professionals, now offers expanded flexibility in how qualifying individuals report and pay Personal Income Tax (IRPF) on foreign-source
Uruguay: Uruguay Impatriate Regime: New Tax Options Effective 2026 Read More »
Exempt Resolution No. 144, published on 23 October 2026, sets forth updated requirements for invoices and dispatch guides (guías de despacho) that accompany the transfer of movable tangible goods. This resolution repeals Exempt Resolution No. 154 of 2025, introducing stricter data standards and validation rules to enhance traceability and combat tax evasion in the supply
Chile: Chile Updates Invoice and Dispatch Guide Rules for Goods Read More »
On 23 October 2026, Mexico’s Tax Administration Service (SAT) announced a new electronic appointment system designed to accelerate tax procedures for both companies and individuals. This digital transformation initiative aims to reduce wait times, improve service efficiency, and modernize taxpayer interactions with the tax authority. The system replaces traditional in-person scheduling with a fully digital
Mexico: Mexico SAT Launches Electronic Appointment System for Tax Procedures Read More »
On 22 October 2026, the RFB opened consultation for the residual refund lot of the 2026 Personal Income Tax (IRPF) return. The residual lot totals R$ 531.6 million and covers 184,442 taxpayers who had pending restitutions due to inconsistencies or late processing. The credit will be deposited on 30 October 2026. Taxpayers can verify their
Brazil：Brazil Opens Residual IRPF 2026 Refund Consultation Read More »
