- Value-added tax (VAT)
- Enhancement of VAT regime for digital economy, including digital platforms and marketplace for imported goods remotely acquired
- New specific anti-avoidance rule (SAAR) to requalify reorganization to circumvent application of VAT
- VAT for low-value goods exemption abrogated
- Export VAT refunds restrictions
- Tax compliance and related aspects
- Corporate governance by the Chilean tax authorities
- General audit powers
- Tax sustainability
- Anonymous whistleblower
- Bank secrecy
- Penalty interest rate aligned with market conditions
- Tax Ombudsman powers expanded
Source EY
Latest Posts in "Chile"
- Coordinated Effort Recovers Illegal Cigarette Manufacturing Machine, Prevents $16 Billion Tax Evasion
- Chile Exempts Low-Value Imports from VAT When Purchased via Remote Sellers or Online Platforms
- VAT exemption procedures for low-value remote purchases
- Chile Allows Digital Content Creators to Claim US Tax Credit Under New Ruling
- Procedure for Certifying VAT Exemption on Low-Value Imports Under Article 12(b)(18) of Decree Law 825.
