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14.3. Calendar of Important Compliance Events

Tax Year

The standard tax year in Chile is the calendar year. Alternate tax years are only allowed for special cases.

Tax Return Filing

Annual tax returns must be filed no later than 30 April following the close of the previous tax year.

Tax Payments

Companies in Chile are required to make monthly advance tax payments based on gross receipts. The payments for a given month must be made by the 12th day of the following month.

Any outstanding balance due following the close of the tax year must be submitted with the annual tax return. If tax paid exceeds the final tax liability, the excess tax is refundable.

Availability of E-Filing

Tax returns and other services may be handled electronically via the SII website (Spanish).