Our Tax & Legal area prepared a new edition of the TAX NEWS of the month:
- Bill that systematizes economic crimes and attacks against the environment, modifies various legal bodies that classify crimes against the socioeconomic order, and adapts the applicable penalties
- Supreme Court rules on the obligation to become a party to cassation appeals that deal with tax conflicts
- Resolution No. 60: Internal Revenue Service sets the minimum amount for the issuance of sales and services receipts
- Resolution No. 63: modifies res. ex. SII No. 115 of 2022, regarding the extraordinary procedure for the registration of professional societies
- Circular No. 19: Provides instructions regarding the provisions on the mutual agreement procedure, established in the agreements to avoid international double taxation signed by Chile
- Oficio N°1334: Income from an agency in Chile of a Brazilian transportation company
- Official Letter No. 1416: Tax treatment of the so-called 'test charges' for validation of means of payment
- Official Letter N°1422: Taxation applicable to the sale of 'Non FungibleTokens'
- Oficio N°1474: Tax treatment and accessory obligations related to an agreement signed between a company domiciled in Chile and its controlling company abroad
- Official No. 1476: Consultation on permanent establishment configuration
- Official Letter No. 1538: Acquisition by succession due to death of a credit in respect of which the heirs are debtors
- Official Letter N°1540: Tax treatment of the highest value obtained in the sale of real estate indicated
- Official Letter No. 1542: Intragroup merger abroad, with an underlying asset located in Chile existing in the indirectly absorbed company
- Oficio N°1543: Consultation on taxation of income from dependent work carried out remotely from Spain
- Official Letter No. 1553: Affectation of the exclusive business of professional companies for property acquired through dación en pago