Chile Extends Submission Deadlines for Transfer Pricing and CbC Report Forms for Certain Taxpayers in 2024 and Future Years

The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Resolution No. 64 of 7 June 2024. The resolution provides that the deadline for the submission of the following returns is being extended by three months for taxpayers originally scheduled to file their returns between 1 July and 30 September:

• 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-mont…