Chile

Chile: September VAT returns update

Chile’s tax agency announced on October 21st 2019, that it will waive penalties, interest, and surcharges for value-added taxpayers who file September 2019’s monthly return by the end of the month.

The announcement, in Resolution Ex. SII 177, is intended to support businesses impacted by the ongoing protests.

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The monthly filing deadline is typically either the 11th or the 12th day of the following month, with the earlier date applying to those making payment via direct debit. Taxpayers that are authorized to issue electronic tax documents in full (category one and category two filers) may file by the 20th.

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