Chile Provides Payment Deadline Extension for SMEs and Return Deadline Extension in General

The Chilean tax authority (Servicio de Impuestos Internos - SII) issued a release on 27 April 2021 announcing that SMEs under the Pro Pyme regime that have filed their income tax return (declaration) by the standard deadline (30 April) are granted a payment deferral until 30 June 2021 with a 100% waiver of interest. Further, interest and fines are waived until 30 September 2021 in relation to tax difference resulting in the rectification (amendment) of income tax returns.

On 30 April 2021,…