Chilean Tax Authority Issues Representative Requirements for Pay Slip Issuance by Digital Platform Operators

The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Resolution No. 101 of 24 October 2024. The resolution introduces a representative requirement in relation to the electronic third-party service provision pay slip requirements established by Resolution No. 132 of 20 November 2023. As previously reported, the pay slip requirements include that digital platform operators must issue pay slips to the independent freelance workers that provide services to the users of the…