SII fija plazo para presentar declaraciones juradas para año tributario 2022
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 19 November 2021 |
El pasado 11 de noviembre, el Servicio de Impuestos Internos publicó la Resolución N° 128, en la que fija el plazo para presentar varias Declaraciones Juradas (DJ) para el año tributario 2022.
Entre estas declaraciones destacamos:
- DJ 1948 sobre retiros, remesas y/o dividendos u otras distribuciones y sus créditos correspondientes, efectuados por contribuyentes sujetos al Régimen Parcialmente Integrado (Art. 14 letra A de la Ley sobre Impuesto a la Renta) y al Régimen Pro-Pyme General (Art. 14 N°3 letra D de la Ley sobre Impuesto a la Renta) y sobre saldo de retiros en exceso, deberá presentarse:
- 14 de marzo en caso de las sociedades anónimas abiertas.
- 25 de marzo en caso de otras sociedades que tengan al menos un socio persona jurídica.
- 30 de marzo en caso de sociedades que tengan solo socios personas naturales.
- Hasta el 30 de abril y junto con el Formulario N° 22, en caso de empresarios individuales.
- DJ 1947 sobre Renta Imponible a tributar con impuestos finales, Créditos y PPMs, correspondiente a propietarios contribuyentes acogidos al Régimen Pro-Pyme Transparente (Art. 14 N° 8 de la letra D de la Ley sobre Impuesto a la Renta) deberá presentarse:
- 25 de marzo en caso de sociedades que tengan al menos un socio persona jurídica.
- 30 de marzo en caso de sociedades que...
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