Chile's Internal Revenue Service (SII) has announced the publication of Law No. 21.716 in the Official Gazette on 13 November 2024, which amends the Law on Compliance with Tax Obligations (Law No. 21.713). One of the main amendments is the extension of the deadline for the Regularization Regime for Foreign Assets and Income. As previously reported, the regime allows taxpayers to regularize previously undeclared foreign assets and income with the payment of a single tax at a rate of 12%, which provides amnesty for any criminal, civil, or administrative liability. The deadline for the regime was originally 30 November 2024...