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 2026 fiscal year declarations due in 2027.
Key Takeaways
- Form Modernization: Updated forms include enhanced digital submission requirements, mandatory electronic signatures, and expanded data fields for cross-border transactions.
- Transition Period: Taxpayers may use previous formats until 31 December 2026, after which only the new versions will be accepted by the SII’s online portal.
- Software Updates Required: Accounting and ERP vendors must integrate the new schemas to ensure seamless filing for their clients.
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