Chile – Taxpayers were classified under the new tax regimes

The Internal Revenue Service informs that, in accordance with the provisions of Law 21,210 that modernizes the Tax Legislation, as of January 2020, three new Tax Regimes are in effect for the first category taxpayers: General Regime (Semi Integrated), Pro-SME Regime and Transparent Pro-SME Regime, to which the Presumptive Income Regime and the Regime for Taxpayers not subject to Article 14 of the Income Tax Law (LIR) are added.

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