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...
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...
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...
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...
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...
