On February 18, the stage for submitting Income Tax Affidavits (DJ Forms) began, a process that gathers the information required to prepare the Income Tax Return Proposal that the Internal Revenue Service (SII) provides to taxpayers each year in April.
According to the SII, “to facilitate tax compliance, new features and adjustments were developed in the calculation assistants so that taxpayers can submit their Affidavits as easily as possible. For example, the Presumptive Income Assistant will offer personalized navigation depending on the taxpayer’s activity: Agriculture, Passenger and/or Cargo Transportation, and Mineral Sales” (presumptive income under Article 34 of the Income Tax Law).
It is worth noting that the 2025 Income Tax Filing process began on February 18, 2025, and ends on June 30, with the submission of the final set of affidavits, such as DJ Form 1847 (balance sheet data) and DJ Form 1913 (tax characterization).
Review in the following document prepared by the Tax Consulting and Compliance Partner at CCL Auditores Consultores, Christian Delcorto, the new Affidavits (DJ Forms) that have been introduced and the main modifications to existing ones.