Sets Transient Tax Incentives, Grants A Bonus Extraordinary For Lower-Income Families And Establishes Other Measures Of Support For The Inversia N And Employment

Original Language Title: ESTABLECE INCENTIVOS TRIBUTARIOS TRANSITORIOS, CONCEDE UN BONO EXTRAORDINARIO PARA LAS FAMILIAS DE MENORES INGRESOS Y ESTABLECE OTRAS MEDIDAS DE APOYO A LA INVERSIÓN Y AL EMPLEO

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"Article 1.-granted, only once, an extraordinary bonus to the beneficiaries of family allowances established by law No. 18,020 and beneficiaries of family allowances referred to in article 2 of the decree with force of law N ° 150, 1982, the Ministry of labour and Social Welfare, and the maternal allocation referred to in article 4 of the referred decree with force of law" that they receive such allowances have income equal to or less than the maximum limit laid down in article 1 of law No. 18.987. The bonus will be $40,000 for each cause that the beneficiary has accredited as of December 31, 2008. Each deceased will only give right to a bonus, even if the beneficiary has been accepted to various social security schemes and habitually different jobs and even though it may be invoked in such quality for more than one beneficiary. In this last event is always preferred the recipient mother.

In the situations provided for in the second and third subparagraphs of article 7 of the Decree Law N ° 150, the beneficiary receiving the bonus referred to in the preceding paragraph shall, within a maximum period of 30 days since you receive it, to give it to who at 31 December 2008 is receiving cash payment of the respective assignments.

Equally, they are entitled to a bonus of $40,000 per family, those which, at December 31, 2008, are registered in the system of protection Social "Chile Solidario", and are not in the case of article 7 ° of the law N ° 19.949, which, in terms of the amount of the bond, shall be governed by the preceding paragraph.

Referral bonus shall not constitute remuneration or income for any legal effect and therefore will not be taxable or taxable and will not be on any discount.

The bond specified in this article will be tax charge and will be paid in a single share in the month of March 2009 by the Instituto de normalización Previsional. To this effect, the Instituto de normalización Previsional may hold direct agreements with one or more banks having a branch network that ensures national coverage.

For who wrongly perceive the extraordinary bonus that gives this article, hiding data or providing false information or omitting the obligation provided for in the second paragraph, the administrative and penal sanctions that may correspond to them shall apply them. In addition, the offender must restore the amounts wrongly received, readjusted in accordance with the variation that experience determined by the National Institute of statistics, consumer price index between the previous month to one in which was perceived and which precedes its restitution.

For the purpose of the proper implementation of the extraordinary bond referred to in this article with respect to the beneficiaries referred to in the first subparagraph, the Superintendent of Social Security will have the powers granted in article 26 of the decree with force of law N ° 150, 1982, of the Ministry of labour and Social Welfare and in article 2 of the law N ° 18.611. For the beneficiaries of the third paragraph, the Ministry of planning will have the powers granted by the law N ° 19.949.