Fischer y Cía. has created this website in order to support understanding and debate on these changes to the Chilean tax system. This is general information. Therefore, it is not necessarily complete or exact. It is also continually updated and corrected. We invite you to collaborate with this initiative by sending comments or documentation to comunicaciones@fycom.cl
June 10, 2024
Para el SII, los contribuyentes de comportamiento tributario agresivo son personas naturales o jurídicas que inician actividades afectas a IVA, con la finalidad de emitir facturas simulando operaciones reales, lo que permite al receptor del documento (cliente) utilizar el crédito fiscal para rebajar el impuesto determinado, ocasionando un detrimento en arcas fiscales.
La Tercera
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