Tax Authority issued the Resolution No. 133, which extends the deadline to inform derivative transactions
On October 9, Resolution No. 133 was published. This resolution extends the deadline to submit the affidavit No. 1820 and/or No.1829 regarding to derivative transactions that were not reported in a timely manner.
The extension of these deadlines is applicable in respect of derivative transactions concluded, modified, assigned or settled during the course of 2020, under the following terms:
|Affidavit||Was it submitted in time?||Deadline for submitting the omitted affidavit||Deadline for amending the affidavit|
|1820 Monthly||Yes||Not applicable||Until March 31, 2021.|
|1820 Monthly||No||Until December 31, 2020, for operations executed between January 1 and August 31, 2020.||Until March 31, 2021.|
|Until March 31, 2021, for operations executed between September 1 and December 31, 2020.|
|1829 Annual||Yes||Not Applicable||Until December 31, 2021.|
|1820 Annual||No||Until June 30, 2021.||Until December 31, 2021.|
The content of Resolution No. 133 can be reviewed here.
If you have any questions regarding the matters discussed in this news alert, please contact the following attorneys or call your regular Carey contact.
+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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