Contribuyentes pueden cambiarse de Régimen Tributario hasta el 30 de abril
| Jurisdiction | Chile |
| Law Firm | Garnham Abogados |
| Published date | 03 March 2020 |
La Ley 21.210 que Moderniza la Legislación Tributaria, estableció la entrada en vigencia -a partir de enero 2020- de tres nuevos Regímenes Tributarios: Régimen General (Semi Integrado), Régimen Pro Pyme y Régimen Pro Pyme Transparente, a los que se suman el Régimen de Renta Presunta y el de Contribuyentes no sujetos al artículo 14 de la Ley de Impuesto a la Renta (LIR).
En este contexto, el Servicio de Impuesto Internos (SII) llevó a cabo el proceso de clasificación e inscripción de los contribuyentes al nuevo régimen tributario correspondiente.
Aquellos contribuyentes que cumplan con los requisitos para acogerse a algún régimen distinto a aquel en que el SII los hubiere inscrito, podrán ejercer su opción dando aviso...
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