Tax News | September 2023
Tax News | September 2023
17 INTERESTING AND IMPORTANT TAX TOPICS TO BE UP TO DATE DURING THE MONTH OF SEPTEMBER 2023
- New Law No. 21,608 that modifies the commercial code by extending the period for registration and publication of the extract of incorporation of joint-stock companies
- Supreme Court accepts protection appeal filed by Polla Chilena de Beneficencia against internet service provider company
- Supreme Court accepts appeal demanding reduction of interest and restitution of money overpaid for operations in foreign currency
- Circular No. 37: Provides instructions regarding the transitional regime of special credit for construction companies
- Official Letter N°2322: Income tax exemption for DFL homes N°2
- Official Letter N°2381: Calculation of additional VAT refund
- Official Letter N°2387: Application of the CEEC to projects for the improvement and expansion of housing and improvement of common property
- Official Letter N°2437: Date of acquisition of a lot resulting from the subdivision of a land acquired in community and awarded in the liquidation of the community
- Official Letter N°2438: Subject to VAT on services provided by a foreign entity
- Official Letter N°2441: Single tax established in article 107 of the Income Tax Law
- Official Letter N°2442: Obligation to declare and pay taxes for a non-resident person in Chile
- Official Letter N°2445: Determination of the second category single tax on remunerations paid retroactively
- Official Letter N°2451: Profits and credits accumulated in the alienation of social rights
- Official Letter N°2483: Interest on loans intended for the acquisition or construction of fixed assets
- Official Letter N°2484: Donation made to UNICEF
- Official Letter N°2486: Recognition of the results derived from operations in foreign currency due to the change of regime
Read this new edition and find out about all the recent tax news.