The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Resolution No. 70 of 20 June 2023. The resolution provides that the deadline for the submission of the following is being extended by three months for taxpayers originally scheduled to file their returns between 1 July 2023 and 30 September 2023:

• The annual transfer pricing return (Form 1907);
• The CbC report (Form 193…