New declarations are required from taxpayers that have “partially integrated” tax systems (including taxpayers that have limited liability company or limited liability partnership interests). Under the new measures, certain taxpayers must submit an affidavit by the deadline of 15 March 2018.
Given this new requirement and timetable for submitting the declaraciones juradas, taxpayers need to consider appropriate efforts for closing their balance sheets and making their tax determinations for a tax period that may differ from the period that applies for their annual income tax return filing obligations.
Read an October 2017 report (Spanish) [PDF 291 KB] prepared by the KPMG member firm in Chile
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