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Chile’s SII creates tax registration system for foreign betting platforms

Regulation

Chile’s Internal Revenue Service (SII) established a registration system for foreign online betting platforms to declare and pay applicable taxes, under Resolution 69 issued on 2 June 2026. The SII said the measure concerns tax compliance only and does not determine operators’ authorisation or the legality of their activities; the Chilean Association of Casinos and Gaming criticised the decision.

Foreign betting platforms can register to declare and pay taxes, but the system does not determine authorisation or legality.

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