- 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"
- Chile Uncovers Major VAT Fraud by Shell Companies Using Data-Driven Audits and Digital Forensics
- Chile Grants Automatic VAT Penalty Waiver After Technical Issues Delay Tax Filings
- Chile Clarifies VAT Responsibility of Digital Intermediation Platforms for Domestic Transactions
- Chile Requires Bi-Annual Tax Compliance Certificates for Local Service Providers Starting March 2026
- Taxpayers Can File and Pay VAT Until February 23 Without Fines or Interest
