La versión de su navegador no está debidamente actualizada. Le recomendamos actualizarla a la versión más reciente.

 

Prestamos servicios específicos a empresas e industrias del sector publico y privado; 

en un mercado global fortalecemos su cadena de suministro.

TAX AUDIT

Publicado 15/09/2015

"A Tax Audit is the process whereby the SII verifies a taxpayer’s compliance with tax obligations.

The SII notifies the taxpayer of its decision to carry out an audit in writing by issuing a Notice of Audit (Notificación) and requesting the presentation of relevant documents. If the taxpayer fails to respond to this Notice, it is considered as an obstruction of the SII’s inspection authority. When this occurs, the SII issues a second Notice of Audit, and if the taxpayer still fails to respond, the SII can ask the court to serve a writ on the taxpayer demanding that they submit to the audit. Failure to respond to the writ can result in up to 15 days imprisonment for the taxpayer.

After the tax documentation has been checked, one of two situations will arise:

  1. 1. The SII will determine that the taxpayer has correctly complied with his tax obligations; or
  2. 2. The SII will determine that the taxpayer has not correctly complied with his tax obligations. A taxpayer who accepts this finding may voluntarily present a corrected return (Rectificatoria). A taxpayer who does not voluntarily rectify his return will be served with a Legal Notice (Citación) in which the SII will request that the taxpayer provide additional information to endorse his position. The taxpayer must respond within one month, though this period can be extended for another month.

If the taxpayer provides additional information when served with the Legal Notice (Citación), the SII will respond with one of three different answers:

a. Sufficient: the tax matter has been solved;
b. Partial: the tax matter has been solved partially; or
c. Insufficient: the tax matter has not been solved

If a taxpayer fails to respond to the Legal Notice, or if the response is considered Partial or Insufficient, the SII will issue a Determination of Tax Due (Liquidación) that calculates the outstanding taxes and that notifies the taxpayer in writing of this calculation. If the taxpayer does not agree with the Determination of Tax Due, he may request that the SII reevaluate the Determination of Tax Due and, additionally, can appeal to the SII Tax Tribunal or present his complaint to a higher court. However, if a determination is reached that the taxpayer must pay the taxes due, the SII issues a Payment Order (Orden de Giro) whereby the amount of outstanding taxes, interest and fines is determined." fuente,sii.cl.

STARTING A BUSINESS in Chile.

The "Iniciación de Actividades" (business start-up statement) is a sworn statement that notifies the SII of plans to start business activities. This statement gives rise to the payment of taxes.

Every person who starts a business or activities that may give rise to taxable income must submit a business statement to the SII and obtain a RUT. In the case of a person not domiciled or resident in Chile , the statement must be presented when the investment has been made by setting up a company or permanent establishment in Chile . Investors not resident nor domiciled in Chile who only obtain certain income from investments are not required to submit a business start-up statement (although they are required to obtain a RUT).

For further information about this subject please contact us.

 

La "Iniciación de Actividades" es una declaración jurada que comunica al SII los planes de inicio de actividades. Esta declaración da lugar al pago de impuestos.

Toda persona que inicie un negocio o actividades que puedan dar lugar a ingresos imponibles debe presentar una declaración de negocios al SII y obtener un RUT. En el caso de una persona no domiciliada o residente en Chile, la declaración debe ser presentada cuando la inversión se ha realizado mediante la creación de una empresa o establecimiento permanente en Chile. Los inversionistas que no residan ni estén domiciliados en Chile y que sólo obtengan ciertos ingresos de las inversiones no están obligados a presentar una declaración de puesta en marcha del negocio (aunque deben obtener un RUT).

Para más información sobre este tema, póngase en contacto con nosotros.

IFRS

Son normas de carácter financiero-contable, que regulan la forma de preparar y presentar la información sobre los hechos económicos que generan las empresas al interactuar con su entorno.

Estas normas son emitidad por un organismo denominado IASB y ubicado en Inglaterra que representa a más de 100 países. En Chile el colegio de contadores traduce la norma para que sea más fácil su entendiendo y aplicación por parte de las empresas.