Modifies The Regime Tax Which Affects The Import Of Cars With Special Franchises


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"Article 1.-Introducense the following changes in the customs tariff: 1. disposed of in subsection first note Legal national no. 3 of the section 0, the last part which is located after the followed period (.), that becomes a point apart (..).

2 Agreganse, in the note Legal national Nº 3 of section 0, following second and third subparagraphs, happening to be fourth and fifth subparagraphs the current second and third sub-paragraphs: "for the calculation of these rights, the taxable base will be constituted by the customs value of the vehicle, less depreciation by use, that will rise to 10 percent for each full year elapsed between 1 January of the year of the model and the time in which These rights are paid. If customs value already had considered reduction by use, proceed only depreciation for the years not taken into account. Previously, certain rights will be rotated by the national customs service, the beneficiary person of the franchise, who must find them in tax coffers within 10 days following the date of the giro.
Notaries may not allow any documents or signatures placed on it, trying to affect rights in reference contract, while proving them previously payment of such charges, and must record this fact in the respective instrument. Also, the Civil Registry and identification service not registered in your motor vehicle registration no transfer of vehicles subject to the rights, if not it constare in the respective title, the fact of having paid the rights established in this legal notice. ".

3 remove the current third paragraph, which happened to be fifth paragraph of note Legal national no. 3 of the section 0. The current fourth paragraph has become fifth paragraph.

4 replaced the gloss of 00.04, section 0, heading with the following: "Personal effects, kitchenware, House, equipment and tools of work, officials or Chilean employees, who provide their services abroad.".

5. remove the second paragraph of the No. 5 of the note Legal national no. 1 of the starting 00.04 of section 0.

6 Reemplazanse in the glossing of the 00.05 departure expressions "sixty thousand" and "thirty-eight thousand" by the expressions "one hundred twenty thousand" and "eighty-thousand", respectively.