Establishes Simplified VAT Regime for Small Taxpayers; Repeals Resolutions 36, 1784 (1977), 1798 (1979)

• Establishes a simplified VAT taxation regime for small taxpayers under Article 29 of the Sales and Services Tax Law.
• Repeals previous resolutions Ex. No. 36 and No. 1784 (both from 1977) and No. 1798 (from 1979).
• Small taxpayers eligible must be natural persons, sell or provide services to final consumers, and have an exclusive business activity as small merchants, artisans, or similar.
• The monthly VAT amount is set by Supreme Decree according to activity group.
• Aims to update and facilitate compliance for small taxpayers under the simplified VAT regime.

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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