The Chilean tax authority (Servicio de Impuestos Internos - SII) issued a release on 21 July 2020 regarding the deadline for taxpayers to change the applicable tax regime as per changes made by Law No. 21.210 on the modernization of tax legislation, which was published in the Official Gazette on 24 February 2020 and generally applies from 1 January 2020. With Law No. 21.210, the prior dual cor…