The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Resolution No. 104 of 26 August 2025, which updates (replaces) the content/format and instructions for several tax forms.

Both the content/format and instructions for the following forms are updated:

• Form 1820 - Monthly Sworn Declaration on Derivative Contracts (Declaración Jurada mensual sobre contratos de derivado…