SII amplía hasta el 31 de marzo plazo para presentar formularios 1947 y 1948
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 26 March 2021 |
El pasado 23 de marzo de 2021, el Servicio de Impuestos Internos (SII) publicó la Resolución N° 32, mediante la cual se amplía el plazo hasta el 31 de marzo de 2021 para presentar los formularios 1947 y 1948.
El Formulario N° 1947, corresponde a la “Declaración Jurada Anual sobre Renta Imponible a tributar con impuestos finales, Créditos y PPMs, correspondientes a propietarios de contribuyentes acogidos al régimen tributario del N° 8 de la letra D) del artículo 14 de la LIR”, y debe ser presentado por las empresas acogidas al Régimen Pro Pyme del artículo 14 letra D) de la Ley sobre Impuesto a la Renta (LIR), con excepción de los empresarios individuales.
El Formulario N° 1948, corresponde a la “Declaración Jurada anual sobre retiros, remesas y/o dividendos distribuidos y créditos correspondientes, efectuados por contribuyentes sujetos al régimen de la letra A) y al número 3 de la letra D) del artículo 14 de la LIR, y sobre saldo de retiros en exceso pendientes de imputación”, y debe ser presentado por los contribuyentes sujetos al...
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