Procedure for Certifying VAT Exemption on Low-Value Imports Under Article 12(b)(18) of Decree Law 825.

• The document discusses the exemption of VAT on low-value imports as per Article 12 of Decree Law 825 of 1974.
• It references various legal articles and decrees related to tax and customs regulations in Chile.
• The document outlines the conditions under which VAT is applicable to sales and services.
• It specifies that goods located abroad but destined for Chile are considered within national territory for VAT purposes if their value does not exceed USD 500.
• The document mentions the requirement for non-resident taxpayers to comply with VAT obligations when providing services or selling to residents in Chile.

Source: 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.

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