Chile enacts comprehensive tax compliance bill

25 October 2024|Tax Alerts, Legislation & Policy, National/Federal Taxation, Global|Chile

The tax compliance bill has been promulgated and published in Chile.
Changes included in the law will generally come into force on 1 November 2024 (although effective dates may vary depending on the specific measure).

Executive summary

Law No. 21,713, published in the Chilean Official Gazette on 25 October 2024, enacts a comprehensive tax compliance bill. Relevant measures in this tax package include changes in the following matters:

General Anti Avoidance Rules (GAAR) and tax evasion
Internat…

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