Procedures and regulations to register professional societies
After the modification of the fact taxed service by Law No. 21,420, the extension of the exemption of No. 8 of letter E of Art. 12 LIVS for income generated by professional societies (“SP”) of art. 42 No. 2 of the LIR and the administrative regulation contained in Circular 50/2022 (the “Circular”), the Chilean Internal […]