- Application of the exemption contained in article 12 letter F of the Sales and Services Tax Law
- A construction company requested confirmation that a construction project is exempt from VAT
- The Tax Service clarified that it is not the appropriate channel to challenge ongoing or concluded tax audits
- Decisions on tax matters are within the administrative sphere and can be appealed through legal channels
- The Tax Service has previously addressed the VAT exemption in article 12 letter F of the law
- The Regional Directorate is responsible for reviewing compliance with legal requirements
- The Director of the Tax Service signed the communication on July 25, 2024, regarding indirect taxes.
Source: www4.sii.cl
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.
Latest Posts in "Chile"
- Chile Clarifies VAT Rules for Late Invoices and Deductions on Nonresident Service Providers
- Implementation of Centralized Digital Signature for Electronic Receipts by SII
- SII Files Criminal Complaint Against Family Clan for $4.7 Billion Tax Evasion Using Fake Invoices
- Chile Clarifies VAT and Income Tax Rules for Non-Resident Service Providers in Recent Ruling
- Chile Introduces Simplified Fixed-Rate VAT Regime for Small Businesses Starting January 2026














