The Chilean Internal Revenue Service Dec. 21 issued Letter No. 2,998, clarifying the application of VAT to educational and medical services provided through an online platform. A taxpayer sought clarification as to the VAT taxation of: 1) healthcare services administered to patients online; and 2) educational classes for doctors and analyses of clinical cases conducted online. The tax agency clarified that neither healthcare services nor educational classes are subject to VAT when conducted online. [Chile, Internal Revenue Service, 12/21/20]
Reference:
View Letter No. 2,998. View Index.
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