Article 31, item 5 of the Income Tax Law (LIR) states the criteria for accepting the depreciation applied on fixed...

Article 31 number 5 of the Income Tax Law (LIR) states a mandatory requirement in order to penalize any account...

In this note we will explain, as specialists in tax compliance, how the Tax Reform will keep the Non-Rental type...

This income has three types of taxation at the present time: General Regimen Special Regimen for First Category Income Tax...

One of the special disposition that was integrated in the Law about Tax Revenues (LIR) the 20.780 Law about Tax...

Under the title “How to start a business in Chile” we start a information where we will explain the most...