News Alerts

Chilean tax authority grants fine waiver for late filings

March 23, 2018

On Wednesday March 21st, the Chilean tax authority issued Exempt Resolution No. 32/2018, which grants an automatic fine waiver ascending to 100% of the fines applied to the late filing of affidavits contained in Tax Forms Nos. 1923, 1924, 1926, 1938, 1939, 1940, 1941, 1942 and 1943, or corrections thereto, related to the new tax regimes established in articles 14 A) (attributed income regime), 14 B) (partially integrated regime), 14 C) (simplified accounting regime), 14 ter (simplified taxation regime for small and medium enterprises) and 34 (presumed income) of the Chilean Income Tax Law.

The referred waiver will be applied for a certain period of time established in the resolution, which may vary depending of the tax regime associated with the corresponding affidavit or correction.

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If you have any questions regarding the matters discussed in this news alert, please contact the following attorneys or call your regular Carey contact.


Jessica Power
+56 2 2928 2226

Gonzalo Lucero
+56 2 2928 2226


This news alert is provided by Carey y Cía. Ltda. for educational and informational purposes only and is not intended and should not be construed as legal advice.


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