| Country: | Chile |
| Title: | Make simple sworn statements in case of tax benefit of donations for political purposes |
| Description: | It allows a simple sworn statement to be made to the Internal Revenue Service (SII), related to the tax benefit of donations to people or political institutions or candidates for elected office. The donations made to political organizations consider the following situations: For political parties registered in the Electoral Service, a defined period to receive them is not considered. |
| Link: | https://www.chileatiende.gob.cl/fichas/3109-realizar-declaraciones-juradas-simples-en-caso-de-beneficio-tributario-de-donaciones-para-fines-politicos |
| Category: | Taxes |