IRS complements interpretation of scope of goods subject to luxury tax
On September 6th, 2023, the Chilean Internal Revenue Service (“SII” for its initials in Spanish) published Circular 38, which complements and clarifies aspects of Circular 57 of December 26th, 2022. The latter provides instructions on the tax established in article 9 ° of Law No. 21,420 of 2022, a new tax for luxury vehicles, with […]