In this edition of the Tax Radar we will review Circular No. 38 of 2025 (“Circular”), through which the Internal Revenue Service (“SII”) issued instructions on the amendments introduced by Law No. 21,713 (“Law”). In particular, the amendments introduced by the Law refer to significant changes in the inspection deadlines, extending them in the event of delay or omission by the taxpayer in complying with its obligation to give notice of commencement of activities and/or update relevant information.
“This Newsletter does not constitute legal advice and the Guerrero Olivos Law Firm shall not be liable for acts or omissions of third parties based on the information contained herein.”
