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Chile enacts comprehensive tax compliance bill

|Tax Alerts, Legislation & Policy, Na ...|Chile
Chile

  • The tax compliance bill has been promulgated and published in Chile.
  • Changes included in the law will generally come into force on 1 November 2024 (although effective dates may vary depending on the specific measure).
 

Executive summary

Law No. 21,713, published in the Chilean Official Gazette on 25 October 2024, enacts a comprehensive tax compliance bill. Relevant measures in this tax package include changes in the following matters:

  • General Anti Avoidance Rules (GAAR) and tax evasion
  • Internat…

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