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Declaration of Income Tax and Observations of the SII

Renato Catalán's picture
Published: 28/07/18 - Country: Chile

According to the information published by the Internal Revenue Service and the General Treasury of the Republic, this year 3,700,138 taxpayers filed their income tax return. When disaggregating this information, it is observed that 68.38% corresponds to people; 24.93% to micro companies; 5.33% to small companies; 0.89% to medium and 0.47% to large taxpayers.

Regardless of the type of taxpayer, all the declarations were presented without containing logical or mathematical errors, since otherwise the system does not allow their presentation. Also, many statements were entered accepting the proposal of the SII and others started from the same base.

Observations of the SII

The SII objected 416,599 Income Tax declarations, representing 11.3% of the total of the presented declarations. This means that the authority has some kind of objection to the information contained in the declaration or considers that it is a taxpayer that must be reviewed before approving his declaration.

The relevant thing about these observations is that they must be taken care of by the taxpayers, since if they do not, there is a high probability of moving to a formal inspection, which statistically points to the collection of tax differences, which many times can be explained in this stage.


The team of Cuevas Abogados has a long history, which has been developed both within the SII, as in private practice and post-graduate programs, which anticipate the actions that must be taken to resolve these observations without becoming transformed into a contignecia of payment.


At Cuevas Abogados we are prepared to be able to defend your rights against this tax increase, based on our team, our knowledge, our experience, but above all on a deep professional ethic, all of which helps us to work together in the same way more effective and satisfactory.

**Traslated by Google Translator**

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Renato Catalán's picture

Director of the Economic Contentious Department at Cuevas Abogados (Since 2017). He worked previously as Director of Fiscal Defense in Amplus Tax & Legal (2014-2017).
He was Managing Director of the Fiscal Defense in KPMG (2013-2014).
He was Responsible Manager of the Disputes and Conflicts in Ernst & Young (2012-2013).
He worked as Lawyer in the Department of Internal taxes (2001-2011).