Summaries of relevant circulars and resolutions issued by the Internal Revenue Service during July 2020
On August 10th, 2020, the Internal Revenue Service issued Circular No. 53, which approach instructions regarding the application of the amendments introduced by Law Nº 21.210 ("Tax Reform").
Investment Funds that have been dissolved and are in the process of being liquidated are considered communities
Circulars and Resolutions issued by SII September 2020