Chile's Internal Revenue Service (SII) has published Resolution No. 75 of 26 June 2025, which sets the daily interest rate for late tax payments for the second half of 2025. As previously reported, the Law on Compliance with Tax Obligations (Law No. 21.713) changed the late payment interest penalty from a penalty of 1.5% per month to a market interest rate plus 3.5%, calculated daily. For this…