Chile's Internal Revenue Service (SII) has published SII Exempt Resolution No. 84 of 30 August 2024, which provides an updated Form No. 1913 (Annual Affidavit of Global Tax Characterization) and corresponding filing instructions. Form No. 1913 must generally be filed by taxpayers classified as large taxpayers as on 31 December of the year preceding the reporting year. Certain taxpayers and entities, as specified in the resolution, are excluded from the requirement.
The updated form includes…