Transfer Pricing Affidavit Due Date Schedule in Chile

Annual Transfer Pricing Affidavit 2021

Transfer Pricing affidavits in Chile must be filed on the last working day of June of the year following the year in which the transactions were carried out:

Form. N°DescriptionDue date FormObligated Taxpayers
F1907Annual Transfer Pricing AffidavitJune 30Taxpayers within the segments of Medium-Sized or Large Companies and with transactions performed with foreign related parties during such year. Taxpayers with transactions with foreign-related parties (including tax havens) for a total amount greater than $500 million.
F1913Annual Affidavit on Global Tax CharacterizationJune 30Taxpayers classified as of December 31 of the year prior to the reported one in the segment of “Large Companies” and those included in the Payroll of Large Taxpayers.
F1937Annual Country by Country Report AffidavitJune 30The parent or controlling entity of a multinational enterprise group with consolidated revenues equal to or greater than €750 million. The entity that integrates or belongs to a multinational group of companies and has been designated by its group as the sole substitute of the parent or controlling entity to file the Country-by-Country Report.
F1950Annual Master File AffidavitJune 30The parent or controlling entity of a multinational enterprise group with consolidated revenues equal to or greater than €750 million. The entity that integrates or belongs to a multinational group of companies and has been designated by its group as the sole substitute of the parent or controlling entity to file the Country-by-Country Report.
F1951Annual Local Report AffidavitJune 30Taxpayers meeting the following conditions simultaneously in the same fiscal year: They belong to the segment of Large Companies. Their parent or controlling entity has had to file the CbCR with the SII (IRS) or another Tax Administration. They have carried out operations with foreign-related parties for an amount greater than $200 million.
Source: Servicio de Impuestos 27/09/22

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