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Fintech Law project amendments

Fintech Law project amendments

by Catalina Delgado | Jun 15, 2022 | Featured, Tax Compliance and Accounting

Last Thursday, June 9th, the Ministry of Finance submitted different instructions to the Senate regarding the Fintech Law project. Its objective is to make clarifications to the project in parliamentary process in the Senate’s finance commission, among which the...
Issuers of means of payment: Change of VAT subject

Issuers of means of payment: Change of VAT subject

by Catalina Delgado | Jun 3, 2022 | Featured, Tax Compliance and Accounting, Tax Practice, Uncategorized

Circular 42 of June 2020 issued by the Chilean Internal Revenue Service (“SII”) instructs on the VAT taxable event established in letter n) of article 8 of the Sales and Services Tax Law (“LIVS”) and states its power to apply a change of subject so that the issuers of...
Changes to the Electronic Compensation Book

Changes to the Electronic Compensation Book

by Catalina Delgado and Hernan Fuentes | Feb 11, 2022 | Featured, Tax Compliance and Accounting

In October 2021, the Electronic Compensation Book (hereinafter, “LRE”) became a mandatory monthly record on the platform enabled by the Labor Directorate (hereinafter, “DT”) for all employers with five or more workers, replacing the obligation...
Obligation of the Electronic Compensation Book: From October 2021

Obligation of the Electronic Compensation Book: From October 2021

by Catalina Delgado | Nov 26, 2021 | Featured, Tax Compliance and Accounting

The Electronic Compensation Book (hereinafter, “LRE”) was created by means of Opinion 877/006 of March 10th, 2021, in which replaces the obligation to physically keep the compensation book in an electronic format from March 2021. Now, this replacement was voluntary...
Electronic Report Book: Implications for Tax Compliance

Electronic Report Book: Implications for Tax Compliance

by Hernan Fuentes and Catalina Delgado | Sep 27, 2021 | Featured, Tax Compliance and Accounting

The electronic compensation book (hereinafter, “LRE”) arises as a way to comply with the obligations of employers to carry a compensation book but adapted to today’s digital reality. Its creation is given by the Labor Directorate (hereinafter, “DT”) through Opinion...
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