Ley de Modernización Tributaria incorpora nuevo Recurso Superior Jerárquico para resolver conflictos tributarios
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 16 June 2020 |
El Recurso Superior Jerárquico permitirá a los contribuyentes dirigirse al Director Nacional del SII para que corrija lo resuelto en la Reposición Administrativa Voluntaria cuando ello perjudica al contribuyente.
Por Rodrigo Valenzuela, asociado Garnham Abogados
Los conflictos con el Servicio de Impuestos Internos (SII) suelen ser complejos y costosos. Ya sea que se originen en una liquidación de impuestos, o en la negativa a devolver impuestos, el contribuyente muchas veces se ve obligado a defender sus derechos por la vía judicial, lo que además a veces lo obliga a litigar por años.
Una de las herramientas más atractivas para solucionar conflictos de forma rápida ha sido el recurso de reposición administrativo voluntario (RAV), que permite dirigirse al Director Regional del SII respectivo para que revise la actuación de las unidades de fiscalización y, eventualmente, se pueda solucionar el conflicto en forma preventiva, sin llegar a tribunales.
Las cifras demuestran que esta herramienta ha sido eficaz. En la cuenta pública del año 2019, el Director del SII señaló que el uso de la RAV se incrementó en un 231% respecto al año anterior, y que las respuestas negativas o “no ha lugar” disminuyeron de 1433 a 663. En la cuenta pública de este año, y a pesar del gran aumento del 2019, el uso de la RAV volvió a subir en un 2,7%, y...
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