- Law N°21.716 extends the validity of certain transitional provisions included in the Tax Compliance Law
- The deadline for the voluntary and extraordinary declaration of assets or income abroad (repatriation of capital) is extended from November 30 to December 31, 2024
- Taxpayers with pending judicial proceedings for tax claims can request the early termination of those trials until December 31
- The possibility of signing preferential payment agreements with the Treasury General of the Republic for up to 48 installments without down payment, interest, or fines is extended for 90 days
- A new transitional article establishes a special provision for the customs tariff applicable to imports of up to US$500, harmonizing it with the changes in VAT introduced by Law 21.713
- The purpose is for this provision to enter into force simultaneously with the VAT modifications contained in the same article.
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.
