Chile's Internal Revenue Service (SII) has published Resolution No. 205 of 30 December 2025, which sets the daily interest rate for late tax payments for the first half of 2026. As previously reported, the Law on Compliance with Tax Obligations (Law No. 21.713) changed the late payment interest penalty from a penalty of 1.5% per month to a market interest rate plus 3.5%, calculated daily. For …