The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Resolution No. 132 of 20 November 2023. The resolution provides that digital platform operators must issue electronic third-party service provision pay slips to the independent freelance workers that provide services to the users of the platform. The pay slips must be issued by the 5th day of the month following the month in which an independent freelance worker provides services and must include the service fee that…