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Chile Tax Agency Clarifies VAT Exemption for Personnel Provision Services in IT Field

  • Chilean Internal Revenue Service issued Letter No. 2838 clarifying VAT exemption on personnel provision services
  • Taxpayer sought clarification on whether providing personnel in IT field was eligible for VAT exemption
  • Tax Agency found that providing personnel to third parties, with or without supervision, was a commercial activity eligible for VAT exemption

Source: news.bloombergtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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