- The document is from the Subdirectorate of Auditing, Department of Procedure Design
- It sets the list of VAT taxpayers affected by a change of subject as per Resolution Ex. SII No. 46 of 2022
- The resolution specifies that VAT will be withheld from services as outlined in Article 3, Section 7 of the Sales and Services Tax Law
- The document is dated December 12, 2024, and is identified as Exempt Resolution SII No. 119
- It references various legal sources including the Organic Law of the Internal Tax Service and the Tax Code
- Article 3, Section 7 of the Sales and Services Tax Law allows the Internal Tax Service to mandate that credit and debit card issuers, among others, withhold and pay taxes on behalf of foreign service providers not under a simplified tax regime
- Resolution Ex. SII No. 46 of 2022 established a complete change of VAT subject and designated payment issuers as withholding agents for non-resident taxpayers not registered under the simplified tax regime
- The change of subject and VAT withholding applies to foreign taxpayers providing services specified in Article 8, Section n of the Sales and Services Tax Law
- The list of VAT taxpayers affected by this change will be fixed by resolution and published annually on December 15 on the Internal Tax Service website, effective from January 1 of the following year
- Adjustments to the list, including additions or removals, will also be published on the website on specified dates
Source: sii.cl
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.
