Three important Affidavits are to be filed to the Chilean Servicio de Impuestos Internos before July 1, 2019: 1907, 1929 and 1946.

-Sworn Statement No. 1907 on Transfer Pricing: Corresponds to taxpayers who, during the 2018 business year, have carried out transactions with related parties from abroad, in accordance with the rules established in article 41 E of the Chilean Income Tax Law (ITL).

-Sworn Statement No. 1946: Corresponds, among others, to: (i) Taxpayers with residence in Chile who make payments abroad from operations that a person without residence in Chile performed in the country or abroad; (ii) management companies of public or private investment funds and mutual funds that make payments to a person without residence in Chile; (iii) taxpayers with residence in Chile who have determined amounts indicated in subsection third, of article 21 of the ITL (rejected expenses attributed to a partner/shareholder); (iv) Withholders of Additional Tax.

-Sworn Statement No 1929: Corresponds to (i) taxpayers domiciled in Chile who on a perceived or accrual basis produce income abroad; (ii) taxpayers to which the CFC rules apply, among others. Contact us if you need our assistance for tax compliance with the Chilean SII.

If any queries don’t doubt to contact CFA.

Photo: Santiago from Bicentenario Park.