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Garnham Alerts

Official notices from the SII, case law and regulatory changes, analysed by the partner in charge and sent as soon as they happen.

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Latest alert

5 posts
Alert Tax 25 March 2026

Tax Alert: RAF administrative appeals and the right to a defence

Can a RAF administrative review decision be challenged? The 4th Tax and Customs Court (TTA) of the Santiago Metropolitan Region held that, at least in certain cases, it can…
Tax 5 March 2026

Tax Alert: Article 97 No. 11 fine in refund reimbursements
Tax 2 March 2026

Tax Alert: Statute of Limitations on Tax Obligations — Circular No. 139
Tax 5 January 2026

Tax Alert: Ruling No. 2512 of 2025 — Actively Traded Shares in a Company Formed by Demerger
Tax 29 December 2025

Tax Alert: dissolution of foreign companies and the SII position that may trigger double taxation
Garnham Alerts

Every regulatory change, in your inbox.

Rulings from the SII, case law, and regulatory updates, analysed by our team and delivered as they happen.