From July 1 this year came into force the new Electronic Certificate of Rut or e-Rut (exempt resolution No. 56). It is an electronic document that can be used in physical form, printing it, or virtually from any mobile device.
Probably sooner than later every company in Chile must interact with it’s Tax Authority, the Internal Revenue Service (Servicio de Impuestos Internos or SII), so is a good thing to revise some rules related to the appointment of a representative to act on behalf of the company. Whether is the company manager or some other… Leer más Representatives before Chilean Internal Revenue Service
In Chile, this concept is named “Sueldo Empresarial” and is considered a tax benefit that allows company owners to deduct, as a company expense, the salary paid to the partner or owner, subject to compliance with the requirements and conditions required by law to enjoy the benefit.
On an earlier post we look into the concept of Software as a Service or SaaS and exposed the possible legal implications associated with it use and merchandise. Today we are looking to solve the following query: What is the tax effect on the deliver of SaaS from abroad to a user located in Chile?
HubLegal 