Tax News December 2022

7 IMPORTANT TAX TOPICS TO BE UP TO DATE DURING THE MONTH OF DECEMBER

  • Law 21,514: Modifies the Guarantee Fund for small and medium-sized entrepreneurs
  • New Resolutions of the SII related to the Tax on Luxury Goods established in Article 9 of Law 21,420
  • SII Exempt Resolution No. 116: Establishes procedure to present the sworn declaration on notice of intention to remain in Chile
  • Ordinary Official Letter No. 3,500: Change of Criteria for the Tax Treatment of Public Investment Funds in a Liquidation and Dissolution Process
  • Ordinary Official Letter N°3,551: VAT and Price Increase due to the increase in Construction materials
  • Ordinary Official Letter No. 3,507: Validity of changes in criteria contained in Official Letter No. 522 of 2021
  • Ordinary Official Letter No. 3,503: Refund of VAT paid in excess on an import


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