Official Ruling No. 144/2025 – Tax Treatment of Goods Sold from Other Regions

The Chilean Internal Revenue Service (Servicio de Impuestos Internos, SII) has issued Official Ruling No. 144/2025 concerning the entry into the tax system of goods sold from other regions of

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Official Ruling No. 145/2026 – Electronic Tax Documents Issued on Behalf of Third Parties

On January 21, 2026, Chile’s Servicio de Impuestos Internos (SII) issued Official Ruling No. 145/2026 regarding the issuance of electronic tax documents by third parties in intermediated transactions. The SII

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