US EditionDigital Commerce Under the Magnifying Glass: SII Forces Platforms and Banks to Validate Start-up Activities
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As of October 1, 2025, the Internal Revenue Service (IRS) will implement new requirements to strengthen tax compliance in Chile. Circular No.38, published on April 30, 2025, states that various entities must verify that their users or customers have initiated economic activities before the IBS. Otherwise, they must assume an additional tax advance or withhold part of the VAT associated with transactions. According to official figures, approximat…
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