Global Daily Tax News, Chile Announces New Tax Return Deadlines For FY2024, (Oct 17, 2023)

Chile's federal tax agency has announced new filing deadlines that will apply for various forms for the 2024 tax year, including transfer pricing filings.

The deadlines for the various forms are as follows:

• March 1, for forms 1811, 1822, 1834, 1891, 1900, 1902, and 1903;

• March 11, for forms 1896 and 1898;

• March 14, for form 1948 (from open joint stock companies);

• March 18, for forms 1870, 1871, 1873, and 1890;

• March 22, for forms 1949 and 1955;

• March 25, for forms 1812, 1832, 1835, 1862, 1895, 1897, 1899, 1904, 1909, 1914, 1919, and 1932;

• March 27, for forms 1828, 1874, 1889, 1894, and 1948 (for companies with legal entity shareholders);

• March 28, for forms 1829, 1840, 1841, 1843, 1879, 1887, 1922, 1933, 1944, 1953, 1956, and the partnership forms 1943, 1947 and 1948;

• May 17, for form 1837; and

• June 28, for forms 1847, 1866, 1867, 1907 (the annual transfer pricing report), 1913, 1926, 1930, 1937 (the country-by-country report), 1945, 1946, 1929, 1950 (the master file), 1951 (the local file), and 1952.

Further, the tax agency said forms 1943, 1947, and 1948, required from individual entrepreneurs, should now be filed alongside the annual income tax return, form 22.

The deadlines were set out in SII Resolution No. 116, released in early October.