- The Subdirectorate of Auditing and the Department of Procedure Design have issued a resolution.
- The resolution adjusts the list of VAT taxpayers subject to change from January 1 to December 31, 2025.
- The resolution is based on various legal articles and previous resolutions.
- The Internal Revenue Service can require payment systems to handle taxes for foreign entities not under simplified taxation.
- Resolution Ex. SII No. 46 of 2022 changed the VAT subject and made payment issuers tax agents for certain foreign service providers.
- Taxpayers can request exclusion from the VAT list by emailing the Internal Revenue Service with supporting documents.
- The decision on exclusion will be communicated via email, and if approved, will take effect on specified dates.
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.
