Modifies Law Orga Nica Of Tax And Customs, Courts In Terms Of Plants

Original Language Title: MODIFICA LEY ORGÁNICA DE TRIBUNALES TRIBUTARIOS Y ADUANEROS, EN MATERIA DE PLANTAS

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"(Artículo 1º.-Modifíca_se la ley Nº 20.322, que fortalece y perfecciona la jurisdicción tributaria y aduanera, de la siguiente manera: 1) (Introducense the following modifications in the first article, which contains the text of the law of tax courts and customs: to) (amending article 3 of the mode that follows: i) replacements for the following second and third subparagraphs" : "With seat in the Metropolitan Region of Santiago, believing himself to be the following tax and customs courts: first and second court, each with a judge and whose jurisdictional territory of the communes of Santiago, independence, Recoleta, Cerro Navia, Hill, Curacaví, Central station, Huechuraba, Lampa, the Prado, Pudahuel, Quilicura, Quinta Normal, Renca, Til Til, Conchalí, Maipú, Cerrillos, Padre Hurtado, Peñaflor, Talagante" , Del Monte, Melipilla, San Pedro, Alhué and Isla de Maipo and Maria Pinto.

Third court, a judge, and fourth court, two judges, the jurisdictional territory will be that of the communes of San Miguel, La Cisterna, San Joaquin, Pedro Aguirre Cerda, Lo Espejo, La Granja, San Ramon, La Pintana, San Bernardo, Calera de Tango, Buin, Paine, El Bosque, Providencia, Las Condes, Vitacura, Lo Barnechea, Ñuñoa, La Reina, Macul, Peñalolén, La Florida, Puente Alto , Pirque and San José de Maipo.

The distribution of the causes between the first and second court, on the one hand, and between the third and fourth court, on the other, all in the Metropolitan Region, will take place according to a general and objective procedure which should be established by an order agreed to by the Court of appeals of Santiago. "."

(ii) delete the fourth paragraph.

(b) replace paragraph first item 4th, by the following: "article 4.-the tax courts and customs will have the following plants: Tax Court and customs I REGION charges no. 1 Secretary customs and charges tax judge lawyer 2 resolver 2 professional expert 2 Administrative 1 Total plant 8 tax and customs II and IV REGION court charges charges judge tax and customs 1 lawyer Secretary no. 1 Professional 1 Administrative Assistant 1 1 Total plant 5"

Court tax and customs V REGION charges number charges judge tax and customs 1 Secretary advocated tax 1 lawyer customs 1 resolver 6 professional expert 2 Administrative Secretary 2 auxiliary 1 Total 14 tax court, and customs to VI and IX REGION charge number of charges judge tax and customs 1 plant lawyer 1 resolver 1 professional expert 1 Administrative Secretary 1 auxiliary 1 Total plant 6 Tax Court, and customs to VII and X REGION charges charges judge no. Taxation and customs 1 lawyer 1 resolver 1 professional expert 1 Administrative Secretary 1 Total plant 5 Court tax and customs VIII REGION charges number charges judge tax and customs 1 Secretary Attorney 1 resolver 2 expert professional 1 Administrative Assistant 1 1 Total plant 7 Court tax and customs III, XII, XIV and XV REGION charges number charges judge tax and customs 1 lawyer 1 professional expert 1 Administrative Secretary 1 Total plant 4 Court tax and customs XI REGION charges number charges judge tax and customs 1 Secretary Attorney 1 Administrative Assistant 1 1 Total 4 floor Prime Court tax and customs REGION Metropolitan of SANTIAGO charges number charges judge tax and customs 1 lawyer Secretary tax 1 lawyer customs 1 resolver 7 professional expert 2 Administrative Secretary 2 auxiliary 1 Total plant 15 second and third court tax and customs REGION METROPOLITANA DE SANTIAGO charges no. of charges
Judge tax and customs 1 lawyer 1 resolver 3 professional expert 1 Administrative Secretary 2 auxiliary 1 Total floor 9 room Court tax and customs REGION Metropolitan of SANTIAGO charges number charges judge tax and customs 2 lawyer 1 resolver 4 professional expert 3 Administrative Secretary 2 auxiliary 1 Total plant 13 ".

((c) Introducense the following modifications in article 6: i) replace, in the third paragraph, the word "ten" by the word "eight".

(ii) delete the fourth paragraph.

((d) amend article 10 of the mode that follows: i) replace the third subparagraph by the following: "A lack or inability of all previous, subrogated the lawyer Clerk's tax and customs indicated in the following table." Failure or inability to lawyer this last court Secretary, subrogated to the same judge. In any case, the subrogation of the courts listed in the table will be mutual between them; Thus, for example, VII Court the Court VI subrogated it, and this last court VII subrogated it:.



(ii) incorporate the following final paragraph: "the subrogation of the Attorney Secretary will correspond to official who perform as resolver of the same court. If there is more than one, you subrogated to the oldest of them. If two or more with the same seniority, shall be responsible for subrogation that one of them is determined by the respective judge. In the absence of the above, subrogated to the skilled professional who is an attorney, except that there is no attorney expert professional, in which case may subrogate an officer of the Court with at least 5 years in office and which may be designated by the judge. Failure or inability of these, subrogated who decide the President of the Court of appeal in the jurisdictional territory have seat court requiring the surrogacy lawyer being the official chosen for such purposes and not being able this official subrogated under any circumstances the judge if the rules of subrogation of subparagraphs were applicable at the same time first previous quarter. "."

(e) Insert, in article 13, after the word "holiday", the expression"service fees".

(f) replace the table of article 25, with the following:.


(2) delete, in the ninth article, the expression ", San Miguel, Valparaíso".

((3) modifying article 2 transitional in the following way: to) added, in the first subparagraph, the following final sentence: "Notwithstanding the above, at the option of the claimant taxpayer, these causes can be subjected to the knowledge of the tax courts and customs that, once installed, are competent according to this law for such causes.".

(b) Incorporanse paragraphs following second, third and fourth: "for the above purposes, the claimant shall notify the Regional Director of tax service internally, as a tax judge, in the exercise of the option, and must be constancy of it in the respective record." In this case, the Court must resolve this presentation without any further formality and will send the record to the tax and customs corresponding court, resulting in the desasimiento of the first court.
Upon receipt of the record by the tax court and customs, the claimant must comply with prescribed in the second paragraph of article 129 of the tax code, within the period of five days from the receipt of the record. Complied with the above, shall be filed the original claim, rebooting its processing according to the new procedure established by this law.

If you check this, and for purposes of the final paragraph of article 201 of the tax code, means that the internal revenue service has been unable to turn from the filing of the original complaint. Also, the readjustments and interest accrued during the processing of the claim before the Director Regional Service of internal revenue corresponding, continue to accrue during the proceedings of the trial court tax and customs, without solution of continuity. "."

(4) Agreganse, in article 4 transitional, following final sentences: "Notwithstanding the above, at the option of the claimant, the claims of charges deducted in accordance with article 117 of the Customs Ordinance in force prior to the entry into force of this law, and which are currently pending to be resolved before the Regional Director or administrator of the respective Customs, may be subject to the knowledge of the tax court and corresponding customs." Same option shall exist with respect to the claim of fines deducted in accordance with article 186 of the existing legal body prior to the effective date of this Act and which are currently pending before the Customs Board. The aforementioned option fit provisions in subparagraphs second and third article 2 transitional, and must understand the references in those paragraphs to the regional directors of the internal revenue service to correspond to the regional directors of customs, customs managers or General Board of customs, as appropriate. In addition, the reference to the second paragraph of article 129 of the tax code should be understood made to the final paragraph of article 122 of the Customs Ordinance. "."