Resolution No. 84/2024 updates and replaces from tax year 2025 the format and content of Form 1913, which must be filed by June 30 of each year by taxpayers classified as large companies or included in the large taxpayers list.
The content to be reported includes:
- Information about the corporate group to which the company belongs
- Data related to corporate reorganization
- Information about international operations carried out by the taxpayer
- Data about the company’s results prior to the application of taxes
- Data related to social tax responsibility
Read a September 2024 report (Spanish and English) prepared by the KPMG member firm in Chile
Other direct and indirect tax-related topics discussed in this report include:
- Authorization to keep accounting records and file tax returns in foreign currency (Ruling No. 1589/2024)
- Value added tax (VAT) on services rendered from abroad to a public entity (Ruling No. 1584/2024)
- Changes in Forms No. 1922, 1948 and 1949 (Resolution No. 85/2024)
- Updated annual affidavit on leased real estate (Resolution No. 86/2024)
- VAT exemption for sales and general construction contracts financed by housing subsidies (Ruling No. 1585/2024)
- Procedure for exclusion from registration of professional partnerships due to non-compliance with requirements (Resolution No. 86/2024)
Source KPMG
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