Update in the Annual Affidavit of Global Tax Characterization in Chile
The Chilean Internal Revenue Service (SII) has issued SII Exempt Resolution No. 84, which introduces important changes in the format and content of the Annual Affidavit of Global Tax Characterization, Form No. 1913. This resolution, issued on August 30, 2024, seeks to improve transparency and facilitate tax compliance for large companies in Chile.
What Changes in the Annual Affidavit?
The new resolution replaces the format and instructions for filling out Form No. 1913, which must be filed annually by taxpayers classified as “Large Companies” or included in the “List of Large Taxpayers”. This change will be effective as from tax year 2025, covering information from business year 2024 onwards.
The purpose of this change is to strengthen the quality of the information provided to the SII and to promote cooperation between the public and private sectors, in line with the Social Tax Responsibility Program promoted by the SII. This program seeks to raise awareness of the importance of paying taxes for the country’s development, based on transparency, collaboration and ethical principles.
Exceptions and Facilities for Taxpayers
SII Exempt Resolution No. 105 of 2019 establishes that some taxpayers are exempt from filing this return. With this new resolution, the policy of facilitating tax compliance is maintained, providing a clearer format and more accessible filling instructions for obligated taxpayers.
Implementation and Publication
The new formats and the corresponding instructions will be published on the official website of the SII(www.sii.cl). Annexes No. 1 and No. 2 of the resolution contain the specific details of the updated format and filling instructions.
Conclusion
This update is a key measure to improve compliance and efficiency of the tax system in Chile, ensuring that large companies comply with their tax obligations in a more efficient and transparent manner.
Call to Action
Do you need guidance to comply with the new SII regulations?
Contact us at TPC Group to receive specialized tax advice and optimize your compliance processes.
We are here to help you adapt to the changes and improve your tax management!
Source
Chilean Internal Revenue Service (SII), Exempt Resolution SII Nº 84
