VATupdate

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Various indirect tax developments by KPMG

  • Value added tax (VAT) on comprehensive training services for pilots and facility lease
  • A consultation on the treatment of VAT regarding software purchases from abroad
  • VAT on leasing of equipment to be used abroad
  • Exemption of VAT for exports
  • VAT and withholding tax on IP telephone services provided by a company located abroad
  • Reporting taxpayers without domicile or residence in Chile and that breached the VAT declaration and payment obligations regarding digital services

Source: KPMG

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