The Chilean Internal Revenue Service Dec. 21 issued Resolution No. 146, clarifying the compliance obligations of VAT withholding agents. The resolution includes measures: 1) updating the list of withholding agents subject to VAT compliance obligations, effective from Jan. 1, 2024, through the last business day of June 2024; and 2) extending the compliance period by six-month increments for continued noncompliance. [Chile, Internal Revenue Service, 12/21/23]
Reference: View Resolution No. 146/2023. View Index.
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