Chile鈥檚 Tax Administration (Servicio de Impuestos Internos, SII) has issued Resolution Ex. SII 101-2024 (published on 24 October 2024), outlining guidelines for digital platform companies not based in Chile regarding the appointment of a Chilean representative. Under Chilean laws, foreign digital platform companies must designate a representative residing in Chile and report their details to the SII via email within two months of the Resolution鈥檚 publication in the Official Gazette.
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