Article 1.-Introducense the following amendments to the Decree Law No. 3.475, 1980: 1. Agreganse the following expressions to the final paragraph of # 3 of its article 1, by deleting the final dot (.): "and provided that say relationship with imports that have not affected the tax established in article 3.";
2. merge as article 3 °, new, the following: "article 3 °.-in lieu of taxes set forth in other provisions of this law, will be affects the flat tax established in this article the documentation necessary to carry out an import or for the entry of goods from abroad to export processing zones, under the system of collection, acreditivos, deferred coverage or any other that the payment operation or the credits earned for this purpose takes place after" the date of acceptance of the respective Customs destination or document entering the goods free zone.
This tax will have a rate of 0.1% that will apply for each month or fraction of a month that mediate between the date of acceptance or payment and that that you will purchase the foreign currency necessary for the payment of the price or credit, or share the same corresponding, and shall be calculated on the amount paid for the acquisition excluding interest. In any case, the rate which is applied may not exceed 1.2%.
For the purposes of this article, shall be included among the documents needed to perform an import or for admission to a free zone, all those that are issued or sign at the time of payment or the Constitution of guarantees in favor of exporting abroad or the banks involved in the operation. ";
3 merge as article 10, new, the following: "article 10.-in the case of tax article 3, shall be responsible to the Bank or the entity that sells the currency charged tax on the value of the transaction and enter it into tax coffers, owing to this effect request the documentation that point to the internal revenue service." In other cases, the payment of tax shall be made by the importer or who enter the goods to free zone. ';
4. Add the following subsection final, new, article 14: "when article 3 tax must be credited to tax coffers by the Bank or entity that sells the foreign exchange, the tribute accrued at the time of the sale. In other cases, the tax is accrued when payment abroad. ";
5 joining the next N ° 4, new, article 15: "N ° 4-tax article 3, within the month following that in which it earned.", and 6-substituted N ° 1 of article 24, for the following: "1.-documents that realize or are issued in connection with loans or credits granted from the exterior by multilateral financial agencies, and those relating to issuance of bonds placed abroad issued or signed by the Treasury" or the Central Bank of Chile. "."