The government of Chile on 29 January 2024 submitted a tax reform bill (Spanish) to parliament. The proposal includes measures to introduce a new value added tax (VAT) liability for sales of goods, valued below US$500, imported from outside the country and sold to consumers in Chile. It also aims to clarify marketplace/platform liability for sales they facilitate.
https://kpmg.com/us/en/home/insights/2024/03/tnf-chile-tax-reform-bill-vat-liability-sales-lvg.html
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