The rules established in Circular No. 57 are intended to support those individuals, natural or legal, who are in an unfavorable economic situation, as a result of the pandemic or other socio-economic circumstance that affects the source of income. In this case, it refers to the taxpayers of the Bío Bío, Araucanía and Los Ríos regions who are suffering from the social conflict that affects that area.
Those affected by the pandemic can opt for the remission of up to 100% of the interests and fines applied to the taxes established in the Law on Income Tax, in the Law on Sales and Service Taxes and / or Territorial Tax , only for the cash payment of all the delinquent debt registered by a RUT or ROL of contributions.
Meanwhile, taxpayers affected by the social conflict that affects the Bío Bío, Araucanía and Los Ríos regions, will be able to access the following benefits:
- Payment facilities, through the subscription of payment agreements, where the forgiveness percentage to be applied to the interest and penalties accrued by the debts subject to this payment agreement, will correspond to 100%, provided that the payment agreement is celebrate for the total of the delinquent debt and remain in force. The agreements may be granted with up to a maximum of 24 installments, including the cash (or foot) installment and the adjustment fee.
- Forgiveness, of up to 100% of the interest and penalties, for cash payments of the debt, whether through the same payment of the entire folio or installment of delinquent contributions, or of the totality of the registered debt is made regarding a RUT or ROL of contributions.
- The deadline to qualify for these benefits is until December 31, 2020. Taxpayers affected by the social conflict in the south, who wish to benefit from the special forgiveness rules must prove their status as victims of rural violence to the Regional Government or Provincial Government.
- The benefit of forgiveness and subscription of the payment agreement can be requested in any Treasury of the country, but the management of these benefits will be carried out only by the Regional Directors Treasurers of Araucanía, Bío Bío and Los Ríos, so the documentation would be derived to the aforementioned treasuries.
- For more information, you can visit the website of the treasury or call the guidance telephone number (02) 227 689 800 from the TGR help desk.