The Chilean SII (Servicio de Impuestos Internos – Internal Revenue Service) has issued SII Exempt Resolution No. 84, which introduces significant amendments in the format and content of the Annual Affidavit of the Global Tax Characterization, Form No. 1913. This resolution, issued on August 30, 2024, aims to improve transparency and facilitate tax compliance for large companies in Chile.
Annual Affidavit Amendments
The new resolution replaces the format and instructions for filling out Form No. 1913, which must be annually filed by taxpayers classified as “Large Companies” or included in the “List of Large Taxpayers.” This amendment will be effective as of tax year 2025, covering information from 2024 onwards. This amendment aims to strengthen the quality of the information provided to the SII and promote cooperation between the public and private sectors, according to the Social Tax Responsibility Program promoted by the SII. This program aims 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. This new resolution maintains the policy of facilitating tax compliance, providing a clearer format and more accessible filling instructions for obligated taxpayers.
Implementation and Publication
The official website of the SII Annexes No. 1 and No. 2 of the resolution will publish the new formats and the corresponding instructions, containing the specific details of the updated format and filling instructions.
Conclusion
This update is an important measure to improve compliance and efficiency of the tax system in Chile, ensuring that large companies comply with their tax obligations more efficiently and transparently.
Call to Action
Need advice to comply with the new SII regulations?
Contact us at TPC Group to receive specialized tax advice and optimize compliance processes.
We can assist you in adapting to the amendments and improving your tax management!
Source: Chilean Internal Revenue Service (SII), Exempt Resolution SII Nº 84
