Chile Extends Submission Deadlines for Transfer Pricing and CbC Report Forms for Certain Taxpayers

The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Resolution No. 70 of 20 June 2023. The resolution provides that the deadline for the submission of the following is being extended by three months for taxpayers originally scheduled to file their returns between 1 July 2023 and 30 September 2023:

• The annual transfer pricing return (Form 1907);
• The CbC report (Form 1937);
• The Master file (Form 1950); and
• The Local file (Form 1951).

The extension is based on the 3-m…