The Chilean tax authority (Servicio de Impuestos Internos - SII) has published Resolution No. 76 and Resolution No. 77 of 8 July 2020. The Resolutions provide for extended tax relief measures in response to COVID-19 as per Supreme Decree No. 1.043, which was published 3 July 2020.
Corporate (First Category) Tax Relief
Resolution No. 76 extends relief from monthly provisional corporate (first category) tax payments. This includes that for taxpayers that have experienced a drop in their t…