Measures of the Chilean Tax Administration and the effects on international taxation due to the covid-19 crisis

The first covid-19 in Chile was reported on March 3rd, 2020. On March 18th, the Government published on the official journal the Decree number 104, that declares the Constitutional State of Disaster Emergency throughout the whole of Chile for ninety days. Since then, several sanitary and economic me...

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Autor Principal: varios, Autores
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Centro de Estudios Fiscales 2020
Acceso en línea:https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6974
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recordtype ojs
institution Universidad Externado de Colombia
collection OJS
language Español (Spanish)
format Artículo (Article)
author varios, Autores
spellingShingle varios, Autores
Measures of the Chilean Tax Administration and the effects on international taxation due to the covid-19 crisis
author_facet varios, Autores
author_sort varios, Autores
title Measures of the Chilean Tax Administration and the effects on international taxation due to the covid-19 crisis
title_short Measures of the Chilean Tax Administration and the effects on international taxation due to the covid-19 crisis
title_full Measures of the Chilean Tax Administration and the effects on international taxation due to the covid-19 crisis
title_fullStr Measures of the Chilean Tax Administration and the effects on international taxation due to the covid-19 crisis
title_full_unstemmed Measures of the Chilean Tax Administration and the effects on international taxation due to the covid-19 crisis
title_sort measures of the chilean tax administration and the effects on international taxation due to the covid-19 crisis
description The first covid-19 in Chile was reported on March 3rd, 2020. On March 18th, the Government published on the official journal the Decree number 104, that declares the Constitutional State of Disaster Emergency throughout the whole of Chile for ninety days. Since then, several sanitary and economic measures have been announced, to stop or mitigate the effects of this crisis. In the economic area, tax policies have taken an important place. These measures seek to give a tax relief, to give Companies liquidity and capital resources and, in this way, avoid mass dismissals or the closure of companies. This article summary describes tax measures taken by the Chilean government to reach above mentioned objectives. Due to this epidemy is an ongoing crisis, this work does not pretend to be a definitive list of tools that can be taken, but only shows examples of those which were announced in the first place.
publisher Centro de Estudios Fiscales
publishDate 2020
url https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6974
_version_ 1702800643347972096
spelling ojs-article-69742021-06-10T12:11:58Z Measures of the Chilean Tax Administration and the effects on international taxation due to the covid-19 crisis Medidas de la Administración Tributaria de Chile y los efectos en la tributación internacional debido a la crisis por el covid-19 Medidas da Administração Tributária Chilena e os efeitos na tributação internacional devido à crise do covid-19 varios, Autores Expiry; collection; Covid 19; returns; audit; taxes; reports; prescription; digital services; transfer pricing caducidad; cobro; covid 19; devoluciones; fiscalización; impuestos; informes; prescripción; servicios digitales; precios de transferencia Caducidade; coleção; covid 19; devolução; auditoria; impostos; relatórios; prescrição; serviços digitais; preços de transferência The first covid-19 in Chile was reported on March 3rd, 2020. On March 18th, the Government published on the official journal the Decree number 104, that declares the Constitutional State of Disaster Emergency throughout the whole of Chile for ninety days. Since then, several sanitary and economic measures have been announced, to stop or mitigate the effects of this crisis. In the economic area, tax policies have taken an important place. These measures seek to give a tax relief, to give Companies liquidity and capital resources and, in this way, avoid mass dismissals or the closure of companies. This article summary describes tax measures taken by the Chilean government to reach above mentioned objectives. Due to this epidemy is an ongoing crisis, this work does not pretend to be a definitive list of tools that can be taken, but only shows examples of those which were announced in the first place. El primer caso de covid-19 en Chile fue reportado el día 3 de marzo del presente año. El 18 del mismo mes, el Gobierno publicó en el Diario Oficial el Decreto Supremo 104, que declara el estado de catástrofe en todo el territorio nacional por 90 días. Desde entonces, se han anunciado y puesto en práctica una serie de medidas de índole sanitaria y económica para controlar o aminorar los efectos que esta crisis ha tenido en el país. En el ámbito económico, un papel fundamental lo han tenido las medidas tributarias, las cuales buscan, en general, aliviar la carga tributaria de los contribuyentes, para darles una mayor liquidez de recursos y, de esa manera, evitar el despido de personal o incluso el cierre de empresas. En el presente artículo se describen someramente las medidas tributarias tomadas por el Gobierno con los objetivos señalados. Debido a que la crisis se encuentra aún en desarrollo, esta no pretende ser una muestra definitiva de todas las herramientas que podrían ser utilizadas, sino solo de aquellas que fueron anunciadas e implementadas en primer lugar. O primeiro caso de covid-19 no Chile foi relatado em 3 de março deste ano. No dia 18 do mesmo mês, o governo publicou o Decreto Supremo número 104 no jornal oficial, que declara estado de catástrofe em todo o território nacional por 90 dias. Desde então, uma série de medidas econômicas e de saúde foram anunciadas e implementadas para controlar ou diminuir os efeitos dessa crise no país. Na esfera econômica, um papel fundamental tem sido desempenhado pelas medidas tributárias, que geralmente buscam aliviar a carga tributária dos contribuintes, dar-lhes maior liquidez de recursos e, assim, evitar a demissão de pessoal ou mesmo fechando. Este artigo descreve brevemente as medidas tributárias adotadas pelo Governo com os objetivos declarados. Como a crise ainda está em desenvolvimento, isso não pretende ser uma amostra definitiva de todas as ferramentas que poderiam ser usadas, mas apenas daquelas que foram anunciadas e implementadas em primeiro lugar. Centro de Estudios Fiscales 2020-12-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/xml text/html https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6974 10.18601/16926722.n18.03 Revista de Derecho Fiscal; Núm. 18 (2021): Enero-Junio; 57-94 Revista de Derecho Fiscal; No 18 (2021): Enero-Junio; 57-94 2346-2434 1692-6722 spa /*ref*/Badger, L., Grance, T., Patt-Corner, R. y Voas, J. (2012). Cloud Computing Synopsis and Recommendations (Special Publication 800-146). https://nvlpubs.nist.gov/nistpubs/Legacy/SP/nistspecialpublication800-146.pdf /*ref*/Dirección de Presupuestos del Ministerio de Hacienda (2020, 15 de abril ). Informe de finanzas públicas. http://www.dipres.cl/598/articles-201476_Informe_PDF.pdf /*ref*/Servicio de Impuestos Internos (2020, 2 de abril). Más de 660 mil contribuyentes ya realizaron su Declaración de Renta, un 48,7 % más que el año pasado a igual fecha. http://www.sii.cl/noticias/2020/020420noti01er.htm /*ref*/Biblioteca del Congreso Nacional de Chile (2014). Ley 20.780. /*ref*/Biblioteca del Congreso Nacional de Chile (2016). Ley 20.899. /*ref*/Biblioteca del Congreso Nacional de Chile (2020). Ley 21.210. /*ref*/Biblioteca del Congreso Nacional de Chile (2020). Ley 21.217. /*ref*/Biblioteca del Congreso Nacional de Chile (2020). Ley 21.225. /*ref*/Comisión del Mercado Financiero (2020). Norma de Carácter General 435. /*ref*/Congreso Nacional de Chile (28 de abril de 2020). Boletín 13487-05. /*ref*/Contraloría General de la República de Chile (2004). Dictamen 4941. /*ref*/Contraloría General de la República de Chile (2006). Dictamen 27953. /*ref*/Contraloría General de la República de Chile (2010). Dictamen 29845. /*ref*/Contraloría General de la República de Chile (2008). Dictamen 36764. /*ref*/Contraloría General de la República de Chile (2011). Dictamen 68864. /*ref*/Ministerio de Hacienda de Chile (2020). Decreto Supremo 420. /*ref*/Ministerio de Hacienda de Chile (1974). Ley sobre Impuesto a la Renta. [Ley 824 de 1974]. /*ref*/OECD (2017). International vat/gst Guidelines. /*ref*/OECD (2017). Mechanisms for the effective collection of vat/gst when the supplier is not located in the jurisdiction of taxation. /*ref*/Servicio de Impuestos Internos (2013). Oficio 122. /*ref*/Servicio de Impuestos Internos (2015). Circular 40. /*ref*/Servicio de Impuestos Internos (2015). Circular 59. /*ref*/Servicio de Impuestos Internos (2017). Oficio 2000. /*ref*/Servicio de Impuestos Internos (2020). Circular 32. /*ref*/Servicio de Impuestos Internos (2020). Circular 42. https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6974/9547 https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6974/9834 https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6974/9928 Derechos de autor 2020 Autores varios info:eu-repo/semantics/openAccess http://creativecommons.org/licenses/by-nc-sa/4.0
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