- Chile’s Internal Revenue Service (SII) has issued new procedures for obtaining a unique tax number (RUT) and tax compliance certificates for suppliers, as per Circular No. 38 and Law 21,713.
- Local service providers hired by Chilean companies must prove tax compliance, with certificates available through the SII’s online portal and a new mass consultation service.
- Resolution No. 168 outlines the administrative process, requiring bi-annual certification: January–June (due by October for VAT, annual return for CIT) and July–December (due by April for VAT, annual return for CIT).
- The procedure must be completed at the start of a business relationship and then every six months; it takes effect on March 2, 2026.
Source: auxadi.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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