Chile – SII incorporates new change of VAT subject for taxpayers who have repeatedly breached their Tax Compliance
On August 1, 2018, a new type of VAT Subject Change will come into force, which will apply to taxpayers from all sectors of the national economy that have repeatedly breached their tax compliance, mainly in relation to their VAT obligations, such as omitting to submit the monthly statement or understating their taxes. The measure was disclosed by the publication of Resolution No. 42, of April 30, 2018.
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