SII issues guidance on the Substitute tax on accumulated earnings
On October 19th, the Chilean Internal Revenue Service (SII, for its initials in Spanish) published Exempt Resolution No. 141, establishing the procedure taxpayers must follow to declare and pay the Substitute Tax on Final Taxes (IUSIF, for its initials in Spanish), one of the transitional mechanisms introduced by Law No. 21,850 on National Reconstruction and […]