- Chile’s SII issued Circular No. 52-2025 on 14 August 2025
- Circular sets readjustments and fines for overdue taxes in September 2025
- Applicable under Articles 53 and 97 of the Tax Code
- September 2025 rates include 0.0 percent readjustment, 10 percent fines under Articles 97(2) and 97(11), and 20 percent additional fine
- UTM value is 69,265 CLP
- Daily late payment interest rate for second half of 2025 is 0.0222222222 percent
- Rate established by Resolution No. 75-2025, effective from 1 July to 31 December 2025
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.
