SII has awarded $ 774 million in fines and interest to large corporations over the last decade


On December 30, 2011, the General Taxpayers General Directorate (DGC) of the Federal Revenue Service (SII) approved a controversial interest tolerance and penalties against Johnson of $ 60 billion.

Seven years after this episode, the auditing entity applied forgiveness to taxpayers from various economic sectors, but mainly to commerce, restaurants, hotels, construction, transport and financial services, according to data obtained by the Law on Access to Public Information.

The same information provided by the SII shows that only during the first six months of this year, compared to the same period of 2017, the amount of remission to large companies made by the SII increased by 54%.

During the first half of 2018, figures for the "business segment" increased by 37% compared to the same period last year. While in the case of the amount linked to the "people segment", fell 34%. In the case of microenterprises, the increase reached 11%.

The SII classified the segment by the taxpayers in accordance with Exempt Resolution No. 76 of 2017, currently in force. This defines the segment of people as those natural persons who do not have economic activities registered in the SII. Meanwhile, micro-enterprises order them from taxpayers who are taxed in the first or second category (excluding individuals) with total annual incomes of less than 1,400 UTM.

In the same, the authority defined for large companies as those that contribute in the First Category (excluding individuals with a Turnover) or in the Second Category (excluding natural persons) with total annual income equal to or greater than 60,000 UTM or equity tax equal to or more than 300,000 UTM or purchases of more than 60,000 UTM in any of the last two years.

The decade

However, according to the data obtained, the write-offs for large companies between 2007 and 2017 total a total of US $ 774 million. In addition, the number of large companies benefited in this decade has doubled from 3,747 in 2007 to 7,681 cancellations in 2017, representing a 105% increase. But also, in the same period, the number of micro-enterprises that also obtained this benefit showed a strong increase of 167%.

The information produces data on contributors, which is the only group whose values ​​in the "perdonazos" fall four times in a decade.

Heavy hike in surcharges

From the SII explained that "statistics for the first half of 2018 confirm a historical trend, forgiveness benefits mainly to the microenterprise segment (almost 49% of the total), followed by SMEs and individuals, corresponding to large enterprises only 3.8 % of taxpayers with cancellation From the value point of view, this last segment traditionally occupies the first place, due to the greater volume of resources involved in its operations, even though its forgiveness rate is within the general average (76%). "

The above – as the SII director's presentation to the House Finance Committee on the fiscal modernization project said yesterday- "is due to the structural concentration of the economy and taxation in Chile, reflected in aspects such as sales, certain taxes, VAT and others such as cancellations. " Thus, while large companies are only 1.1% of the total number of companies in the country, they account for 86% of total sales; 70% of the first class tax; 75% of the deductions of the second category of single tax; 97% of export refunds and 69% of cancellations ".

"When we compared 2017 versus 2007, surcharges have increased by 288%, so forgiveness is expected to remain at similar proportions, and this is the result of greater control that has been concentrated on high-risk and generally large companies," he said. explained from the SII.

Early inspection

But also the figures obtained in the SII show nuances in the weighting of values ​​and number of beneficiaries.

"In the large business segment, the average of 2017 is US $ 10.2 million pesos per pardon per beneficiary, while in 2018 it is 4.5 million pesos, which may be due to previous monitoring. than to forgive or because the pardon was less, "explained Barbara Neyra Aviles, director of the tax area of ​​Aninat Schwencke & Co ..

"According to this information or individuals have less problems with IBS or develop their business through legal vehicles," added Christian Aste, VLA Advogados.

Rodrigo Benítez Córdova, Tax and Legal Officer, explained that, behind the strong tax incentive increase for large companies, there are many factors that affect them. As an example in 2007, there were no tax courts. For this reason, the Tax Service often prefers to grant good consent to proceed with a lawsuit that could mean years of litigation, according to the expert.

For the lawyer there is a "very negative suspicion" with Johnson's pardon. "Forgiveness is a tool that the Internal Revenue Service has always had and used." The case of the multi-store was very prejudiced.That was a problem because forgiveness is a good tool that ultimately aims to charge and not charge interest, but is a tax collector, "concluded Benítez.


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