The Internal Revenue Service (SII) made public the study conducted by the entity’s former director, which determines that the total tax compliance gap—considering VAT and
Experts warn that the report still raises doubts regarding the calculation of avoidance and that there are risks of overestimation in the figures. Read the
The Tax Director, Felipe Salinas, was interviewed on the program Clave Morse about the increase in the withholding rate for Electronic Fee-Based Invoices, which began
This gradual increase in the withholding rate is due to the publication of Law No. 21,133 on February 2, 2019, in the Official Gazette, which
In January 2024, the withholding tax on fee-based invoices increased again, reaching 17% by 2028. Read the article in Chócale. As of January 1, 2024,
According to the latest SII report, 15,683 taxpayers declared themselves as Professional Service Companies in 2023. By region, the Metropolitan Region led by far with
Pablo Gutiérrez, professor at the Faculty of Economics and Business (FEN) of the University of Chile, estimates that the gap could be around 30%. Specialists
Experts also have doubts regarding the application and scope of capital repatriation. Although the government did not provide specific details on this matter, in the
This extraordinary measure would raise over US$600 million with a 12% tax rate. Experts are divided on the proposal. Source: El Mercurio. The idea of
It is described as “purely revenue-driven,” but unlikely to achieve the same effects as in 2015; some even foresee that the Ministry of Finance’s projections
