Content creators: New resolution on tax payments 

On October 1st, the Chilean Internal Revenue Service (Servicio de Impuestos Internos, or “SII”) issued Resolution No. 128, providing specific instructions on the issuance of tax receipts (“boletas”) that content creators—also known as “influencers”—must issue when receiving income in exchange for their activities on social media platforms.  The resolution defines a content creator as an […]