- Value-added tax (VAT)
- Enhancement of VAT regime for digital economy, including digital platforms and marketplace for imported goods remotely acquired
- New specific anti-avoidance rule (SAAR) to requalify reorganization to circumvent application of VAT
- VAT for low-value goods exemption abrogated
- Export VAT refunds restrictions
- Tax compliance and related aspects
- Corporate governance by the Chilean tax authorities
- General audit powers
- Tax sustainability
- Anonymous whistleblower
- Bank secrecy
- Penalty interest rate aligned with market conditions
- Tax Ombudsman powers expanded
Source EY
