Chile’s Tax Administration (Servicio de Impuestos Internos, SII) has issued Resolution Ex. SII 101-2024 (published on 24 October 2024), outlining guidelines for digital platform companies not based in Chile regarding the appointment of a Chilean representative. Under Chilean laws, foreign digital platform companies must designate a representative residing in Chile and report their details to the SII via email within two months of the Resolution’s publication in the Official Gazette.
Source: regfollower.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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