Tax News | January 2023 Edition

  • Modifications made to the Tax Reform Bill based on instructions from the Executive:
  • Modifications to the Income Tax Law (LIR)
  • Modifications to the Law on Sales and Services Tax (LIVS)
  • Entry into force of the Thirty-First Transitory Article of Law 21,210: Tax on Fixed Polluting Sources
  • Ordinary Official Letter No. 83: Establishes treatment of items under the pro-SME regime
  • Ordinary Official Letter No. 30: Establishes credit criteria for taxes paid abroad in the case of companies covered by the pro-SME regime
  • Ordinary Official Letter No. 86: Rules on the highest value obtained in the sale of hereditary rights, and inclusion of properties located abroad in effective possession
  • Ordinary Official Letter No. 75: Which establishes the treatment of readjustments and exchange differences for the purposes of calculating the proportionality of the VAT Tax Credit
  • Ordinary Official Letter No. 282: Ruling on VAT on services provided by Gimnasios Fitness
  • Ordinary Official Letter No. 81: Ruling on the challenge of certifications made by the SII
  • Ordinary Official Letter No. 205: Ruling on VAT on cemetery services
  • Ordinary Official Letter No. 209: Which rules on the qualification of a company as a professional society
  • Ordinary Official Letter No. 228:  Which rules on the possibility that participation in a professional society be assigned to the accounting of the individual entrepreneur
Read this new edition and find out about all the recent tax news: