Fines for unreported transactions may reach up to a maximum of 500 UTA. The Internal Revenue Service (SII), through Circular No. 26 of 2025,...
New obligations of registration in the RUT and banking correspondent regime
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SII issues instructions on amendments to Article 64 of the Tax Code
The circular regulates how to verify if a transaction was made at market value and details the procedure to determine it when the taxpayer does not...
az Alert | Tax Reform: New appraisal rule in Article 64 of the Tax Code
In the context of the proposals to be implemented with the proposed Tax Reform towards a new fiscal pact for development and social justice, we can...
New obligations of registration in the RUT and banking correspondent regime
Fines for unreported transactions may reach up to a maximum of 500 UTA. The Internal Revenue Service (SII), through Circular No. 26 of 2025,...
SII issues instructions on amendments to Article 64 of the Tax Code
The circular regulates how to verify if a transaction was made at market value and details the procedure to determine it when the taxpayer does not...
az Alert | Tax Reform: New appraisal rule in Article 64 of the Tax Code
In the context of the proposals to be implemented with the proposed Tax Reform towards a new fiscal pact for development and social justice, we can...