SII prorroga vigencia de facturas y otros documentos tributarios impresos en papel
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 01 July 2020 |
Con el propósito de facilitar el cumplimiento tributario en la situación actual de estado de emergencia, el Servicio de Impuestos Internos (SII) emitió ayer la Resolución Exenta N°70, en la que prorrogó hasta el 31 de diciembre de 2020 la vigencia de facturas y otros documentos tributarios impresos en papel, cuya fecha de vigencia sea hasta el 30 de junio 2020.
La prórroga aplica a facturas, facturas de compra, guías de despacho, liquidaciones factura, notas de débito y notas de crédito que hayan sido emitidas por contribuyentes que la ley autoriza a emitir documentos tributarios en formato papel, así como aquellos contribuyentes que hayan sido autorizados excepcionalmente para ello por el SII.
Para hacer efectiva la prórroga los contribuyentes deberán estampar, de forma clara y legible, en el documento tributario y sus copias obligatorias la leyenda “FECHA DE...
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