Chile Tax Agency Issues Resolution on Obligation to Present Digital Asset Information for Resident Taxpayers

The Chilean Internal Revenue Service Aug. 26 issued Resolution No. 114, on the obligation to annually present information on digital assets for taxpayers with tax residence or domicile in Chile. The resolution includes: 1) that persons or entities that are digital asset or crypto asset service providers (CASPs) must submit Annual Affidavit No. 1964; 2) information to be identified in the specified declarations, including the provider’s users residing in Chile, persons controlling the accounts, specified transactions, and the digital addresses of providers’ wallets; and 3) that declarations must be submitted no later than June 30 of each year, with respect ...