Exempt Resolution SII No. 150 of 2020
December 21, 2020 · 1 min read
On December 2, 2020, the SII issued Resolution No. 150, the “Resolution”, which establishes a simplified procedure for obtaining RUT (ID number) and the release of certain obligations for taxpayers without domicile or residence in Chile, who meet certain requirements.
The obtaining of RUT through this procedure must be done through the institutions that operate in Chile as their “responsible agents for tax purposes in Chile”. On the other hand, investors who obtain their RUT through this procedure will be released from the obligations of giving notice of commencement of activities, of keeping accounts and of presenting an annual sworn statement of their income from investments or operations in movable capital.
To read the most relevant aspects of the Resolution, click
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