THE CHILEAN INCOME TAX SYSTEM

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Chilean source income is defined as income arising out of:. Goods or assets located within Chilean territory. Activities performed in Chilean territory. The Tax Administration "Servicio de Impuestos Internos" in future "SII" has a three year time limit to revise, amend or rectify any tax return filed by a tax payer. The time limit is calculated from the time the taxpayer filed the return.

For taxes that need to be declared or included in a filing of a return, the time limit mentioned above is six years if the declaration was not presented or if it was maliciously false. The same time limits are applicable for the collection of taxes, interest or any other payments for which the taxpayer is responsible.

Income taxes are paid annually at the time of submitting the tax return. In some cases estimated partial payments must be paid monthly. The excess payments, if any, over the final tax liability is reimbursed normally within the month subsequent to the filing of income tax returns.

The Chilean income tax system affects:. Rate and tax base. It is applied on an annual basis, January 1 to December 31 calendar year. Income is assessed on a received or accruals basis. A special ledger known as FUT -"Fondo Utilidad Tributario" is required to keep track of retained earnings and their corresponding tax situation. The tax base is arrived at by adjusting financial accounts in accordance with regulations in the Income Tax Act. Loss carry back and forward is not limited in time.

The Income Tax Act "Ley de la Renta" establishes, for example, what constitutes deductible expenses or how the accelerated depreciation works. Tangible assets may be depreciated over their useful life as established by the "SII". However an accelerated depreciation is available at the option of the taxpayer for new or imported assets which useful life is equal or more than 5 years. Exploration costs and other preparatory costs may at the option of the taxpayer be deducted in the first tax year or amortised over a period of the first 6 years of the project.

This limit is will not applicable if:. Inter-company dividends or profits are not taxed in the receiving company. Branches and permanent establishments.

Any distribution or remittance of earnings is subject to tax see part V Additional Tax. It is calculated on gross salary and work compensations less social security payments. The tax is withheld by the employer. An employee that do not obtain any other income in a tax year, is not required to submit a tax return. The CGT is applied on an annual basis and income of all sources is included in the calculation of the tax base.

Income corresponding to dividends or withdrawals of profits are added and computed according to the following general rules:. Dividends or withdrawals of profits must first be attributed to taxable profits, so that exempt income can be distributed only after retained taxable income has been exhausted;.

Distributions of profits must begin by the oldest retained earnings FIFO ;. FCT corresponding to the taxable profits is added to the taxable basis grossed up and then deducted as a credit from the determined GCT. It should be mentioned that the rate of FCT has differed over time. In the FCT was 0 in which case, when profits related to that year is distributed there is no gross up and no credit.

In a case where profits from is distributed it works as follows:. Additional tax applies to remittances or payments of income abroad or, in general, when money is made available from Chile to a non-resident or non-domiciled person.

The tax is withheld by the payer and paid over to the tax authority. This withholding is final and the non-resident recipient is not obliged to file a tax return. In some specific cases the rates are as follows:. However some payments are exempt such as transport services completed totally abroad.

Dividends or withdrawals of profits must be first attributed to taxable profits, so that exempt income can be distributed only after retained taxable income has been exhausted.

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