Perfect The N Tax Administration And Customs To Facilitate Tax Compliance Of Taxpayers


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"(Artículo 1°.-Introdúcense las siguientes modificaciones en el texto deel Código Tributario, contenido en el artículo 1° deel decreto ley N° 830, de 1974: 1) article 18, be replaced by the following:"(Artículo 18.-Establécense para todos los efectos tributarios, las siguientes reglas para llevar la contabilidad, presentar las declaraciones de impuestos y efectuar su pago: 1) the taxpayers take accounting "" they will present their statements and pay taxes that apply in national currency.
((2) however the foregoing, the service may authorize, by resolution established, certain taxpayers or groups of contributors to carry its bookkeeping in foreign currency, in the following cases: to) when justifies it the nature, volume, habitually or other features of foreign trade in foreign currency operations.
(b) when their capital has brought from abroad and their debts have been contracted abroad mainly in foreign currency.
(c) when a particular foreign currency influences fundamentally the price of the goods or services provided by the rotation of the taxpayer.
(d) where is the taxpayer a subsidiary or permanent establishment in another company or company that determines your results for tax purposes in a foreign currency, provided that their activities are carried out without a significant degree of autonomy, or as an extension of the activities of the matrix or company.
Such authorization shall remain in force since the first year of the taxpayer, this request in the Declaration referred to in article 68, or starting from the marketing year following the date of submission of the application, in other cases.
Taxpayers who are under the provisions of this paragraph shall bear their accounting in the manner authorized by at least two consecutive business years, and can request their exclusion from that regime, for the business years following the expiration of the two year period referred. This application must be submitted to the last business day of the month of October each year. The resolution which will give a ruling on this application shall apply starting from the business year following the presentation and respect of taxes that pay for that marketing year and the following.
Founded resolution, service may revoke authorisations concerning this issue, when the respective taxpayers are no longer found in the cases established in it. The revocation shall remain in force for the marketing year following the notification of the respective resolution to the taxpayer, from which accounts should be in national currency.
This authorization will be granted provided that, in addition to complying with the grounds contemplated by this number, under it not be decrease or weakening the basis on which tax is payable.
(((3) in addition, the service shall be entitled to: a) authorize that taxpayers referred to in number 2), declare all or some of the taxes that affect them in foreign currency that carry its accounting. In this case, the payment of such taxes must be in local currency, according to the exchange rate prevailing at the date of payment.
(b) authorize that certain taxpayers or groups of taxpayers pay some or all of the taxes, adjustments, interest and penalties, that affect them in foreign currency. Case of taxpayers who declare such taxes in national currency, the foreign currency shall be paid according to the exchange rate prevailing at the date of payment.
Shall not apply provisions of subsection first article 53 allowed taxpayers to declare certain taxes in foreign currency, with respect to the taxes covered by this authorization.
The Treasurer General of the Republic may require or permit that taxpayers no domicile or residence in Chile pay in foreign currency tax established by law N ° 17.235, and where appropriate adjustments, interest and penalties that are applicable. You can also require or authorize payment in foreign currency of taxes or other fiscal obligations, not falling within competence of the service of internal revenue, and the municipal duties levied or charged by the Treasury. The obligations referred to in this subsection shall comply in foreign currency by applying the exchange rate prevailing at the date of payment.
However, the service may require taxpayers approved in accordance with number 2), the payment of certain taxes in the same currency in which carry their bookkeeping. It may also require the payment of taxes in the same currency in which obtain income or perform taxable operations to certain taxpayers or groups of taxpayers.
Resolutions issued in accordance with this number will determine, as appropriate, the tax period for which the taxpayer will be forced to declare and, or pay their taxes and surcharges in accordance with the requirement or authorization, foreign currency that is required or authorized by the Declaration and payment and taxes or fiscal or municipal obligations to one or another spread.
In the case of taxpayers who carry their bookkeeping, declare and pay certain taxes in foreign currency, according to this number, the service shall liquidation and, or the rotation of such taxes and charges that apply in the respective foreign currency. To the extent applicable, the surcharges established in national currency will be converted to foreign currency according to the exchange rate prevailing at the date of settlement and, or spin.
In the case of taxpayers who carry their bookkeeping and declare certain taxes in foreign currency but payable in local currency, subject to taxes and surcharges will be determined in the respective foreign currency, giro will be expressed in national currency, according to the exchange rate prevailing at the date of the drawing.
With respect to those taxpayers who is required or authorized by the payment of certain taxes in foreign currency, without prejudice that the taxes and surcharges that apply shall be determined in local currency, the respective rotation is expressed in foreign exchange authorized or required according to the exchange rate prevailing at the date of the drawing.
In cases in which the tax has had to pay is in foreign currency, the penalties laid down in the first paragraph of the number 2 ° and number 11 of article 97, shall be determined in the same foreign currency under which such payment was made.
Service or the Treasurer General of the Republic, as appropriate, may revoke, in founded resolution, demands or authorisations referred to in this paragraph, when they had changed the characteristics of the respective contributors that have motivated them. The revocation shall be applicable with respect to amounts that are payable from the period following the notification to the taxpayer of the respective resolution.
However, the service or the Treasurer General of the Republic, in his case, only may require or permit Declaration and, or the payment of certain taxes in the respective foreign currencies, when on the occasion of such authorisations or requirements does not affect the financial administration of the State. This circumstance must be qualified by means of resolutions of a general nature by the direction of budgets of the Ministry of finance.
(4) in the event that pursuant to this article has been paid the tax in any of the authorized foreign currencies, returns that are carried out in compliance of the faults of the claims that is exceeded in accordance with the articles 123 et seq., as that is available according to article 126, will take place in foreign currency that has been paid If the person concerned so requests it. In the same way should be in those cases in which, having paid taxes or other fiscal or municipal obligations in foreign currency, order the return of them under other legal provisions. When the taxpayer does not request the return of taxes or other fiscal or municipal obligations in foreign currency, these will be returned in national currency whereas the exchange rate prevailing at the date of the respective resolution.
For these purposes shall not apply any adjustment which is calculated on the basis of the variation of the index of prices to the consumer.
(5) for the purposes of this article, shall be considered foreign currency either of those whose exchange rate and parity is fixed by the Central Bank of Chile for the purpose of paragraph 6. Chapter I of the compendium of rules of international changes or which the Bank has established in its replacement. Where appropriate determine the relationship of exchange of the national currency to a particular foreign currency and vice versa, shall be considered as exchange rate, the value reported for the respective date by the Central Bank of Chile according to the mentioned standard. "."
((2) amended article 38, in the following manner: to) added in the first paragraph, between the expression "Treasury" and "through" the phrase "in currency or foreign, as appropriate according to the provisions of article 18,".
(b) add in the second paragraph, the expression "Treasury" and followed dot (.), the phrase ", limitation that does not apply to debit, credit cards or other similar issued overseas".
(3) insert in article 47, next to the word "pay", first appearing in the standard, the phrase "in accordance with the provisions of article 38.2, preceded a comma (,).
(4) Insert, in the second paragraph of article 68, between the words "alienation", and ", the following phrase:"or income from those that set the service of internal taxes by means of resolution,"."