On Nov. 4, CHL Tax determined how to document services by workers.
CHL Tax published Resolution 101 to determine how to document services provided.
Highlights
Taxpayers qualified as digital service platform companies, without domicile residence in Chile, who have independent workers must provide proof of payment for services.
Applies to workers under Paragraph III of Chapter X of Title III of the Labor code.
Digital service platforms domiciled or resident in Chile will have the status of mass providers of electronic third-party services Resolution 2 of Ex. Resolution 112 of 2004.
Electronic third-party invoices must be fulfilled by platform, through representative.
Representative will be designated through the declaration that appears in the annex.
The declaration must be emailed within two months after its official publication.
Platform may designate one of the specified persons, as they have residence in Chile.
The platform must report any change of representative within a two-month period.
Representative will have character of mass issuer of electronic third-party invoices.
Effectiveness
Resolution 101 in force on 1st day of month after 3 months from official publication.
