Tax News | October

Tax issues discussed in the month of October 2023
 

  • Minimum Tax Application Manual
  • Law that establishes requirements to assimilate entities that provide cultural services to professional societies
  • Project that approves the Agreement by exchange of notes that amends the Agreement between the Government of the Republic of Chile and the Government of the United States of America to avoid double taxation
  • New Law No. 21,631 that establishes a temporary and extraordinary tax benefit for the purchase of new homes acquired with mortgage-backed loans
  • Exempt Resolution No. 116: Sets the deadline for the presentation of sworn statements indicated, for the tax year 2024
  • Exempt Resolution No. 117: Provides for the execution of treatment actions in the general directions indicated
  • Circular No. 46 of October 13, 2023
  • Official Letter N°2595: Special credit for construction company
  • Official Letter N°2597: Application of article 14 of the Agreement between Chile and Mexico
  • Official Letter N°2659: Constitution of a company that is born as a result of a division
  • Official Letter N°2660: VAT exemption in educational platform administration service
  • Official Letter N°2661: Application of the Convention to avoid double taxation between Chile and Portugal
  • Official Letter N°2662: Calculation of the greater or lesser value obtained in the awarding of assets
  • Official Letter No. 2665: Rental income of non-agricultural real estate that loses benefits of Decree with Force of Law No. 2 due to change of destination
  • Official Letter N°2667: Acquisition abroad of a standard software license for use in Chile
  • Official Letter N°2669: Origin of tax refund to taxpayer of final taxes
  • Official Letter N°2677: Application of VAT to benefits contained in article 29 of Law N°16,744
  • Official Letter N°2712: Scope of the obligation established in the first paragraph of article 74 of the Tax Code

Read this new edition and find out about all the recent tax news.