On June 20, 2023, the Chilean Internal Revenue Service (SII) issued Exempt Resolution No. 70,which extends the filing deadlines for many transfer pricing forms for up to three months. The option to extend applies to forms 1907, 1937, 1950 and 1951. The 1913 return must be filed on the original due date, June 30, with no possibility of extension.
This means that taxpayers who file any of these forms between July 1 and September 30 will not be considered late. In addition, the SII points out that with the filing of the forms within these new deadlines, it will not be necessary to file an administrative petition to request an extension of the filing deadline.
The extension granted will also apply to the audit period for the same forms.
Please note: Form 1913 is not covered by this resolution, and therefore continues to have the deadline of June 30.
For further information, please do not hesitate to contact us.
Partner, BaseFirma Chile