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Chile Tax Agency Issues Resolution on VAT Withholding Agent Compliance Obligations

  • Chilean Internal Revenue Service issued Resolution No. 146 on compliance obligations of VAT withholding agents
  • Resolution updates list of withholding agents subject to VAT compliance obligations
  • Effective from Jan. 1, 2024, through the last business day of June 2024
  • Compliance period extended by six-month increments for continued noncompliance

Source: news.bloombergtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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