LEY 16271 PDF

Chili - Droit civil, droit commercial, droit de la famille - Loi. Adoption : CHLL Ley No. Chine - Droit civil, droit commercial, droit de la famille - Loi. Finalmente, regula lo atinente al funcionamiento del Centro de Arbitrajes de Conflictos en las Locaciones. This Law is developed for purposes of preventing and curbing domestic violence, protecting the lawful rights and interests of family members, maintaining equal, harmonious and civilized family relations, and promoting family harmony and social stability.

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Please contact customerservices lexology. The Chilean government presented a series of measures aimed to mitigate the economic impacts of the public health crisis of COVID by providing greater liquidity for individuals and small businesses and by increasing tax revenues available for the national government to address this complex situation. Law No. Extension of deadline for the first installment of Property Tax payment:.

Payment of the first Real Estate Tax Impuesto Territorial installment, due in April , has been postponed, allowing the tax to be paid in three equal installments added to the next three installments falling due in June, September and November The IRS was instructed to suspend the obligation to pay the monthly provisional income tax payments due in April, May and June of this year.

This benefit applies to all taxpayers required to make monthly PPM, irrespective of their annual revenue. Nevertheless, in principle taxpayers remain obligated to declare their PPM amounts by presenting timely the pertinent form. This benefit will apply to taxpayers that meet the requirements of the special tax rules on small and medium-sized enterprises established in article 14 letter d of the ITL. Extension of deadline for paying Income Tax until July 31, :. Small and medium-sized enterprise taxpayers as defined in article 14 letter d of the ITL can postpone the payment of income tax as stated on form 22 for the corresponding tax year until July 31, Extension of the deadline for selecting the new tax regimes established in the Tax Modernization Law until July 31, :.

Tax Modernization Law established new tax regimes applicable with respect to income generated this year. The new legislation provides that taxpayers entitled to select from the different regimes available had to do so by April 30, As tax relief for independent professionals, the IRS and the TGR have been instructed to refund, in April , taxes withheld to them in January and February of this year. The IRS and the TGR are empowered to offer full or partial relief in respect of late-payment interest on property tax, until September 30, Taxpayers qualifying as small and medium-sized enterprises under article 14 letter d of the ITL can pay VAT owed for those three months in 12 monthly installments, duly adjusted.

Taxpayers that do not meet the requirements of article 14 letter d of the ITL but whose annual revenues are below UF , including revenues of related companies as defined in article 8 No. Extension of the possibility to donate under the provisions of article 10 of Law No.

Under the amendments made through Law No. For IDPC taxpayers, the amendment allows companies with tax losses to make tax-deductible donations, without considering these items as a disallowed expense subject to article 21 LIR. For IGC taxpayers, the range of individuals that can avail of tax relief for donations has been extended to those calculating their income subject to IGC pursuant to article 50 or 54 LIR.

These donations do not require judicial authorization and are exempt from Donations Tax Impuesto a las Donaciones under Law No. Pursuant to article 17 No. Recipients must file Affidavit No. If you would like to learn how Lexology can drive your content marketing strategy forward, please email enquiries lexology. The selection feature during registration helps in increasing the relevance of the content of the emails.

I would recommend it to other attorneys. Back Forward. Share Facebook Twitter Linked In. Follow Please login to follow content. Register now for your free, tailored, daily legal newsfeed service. Chile April 13 The main tax and donation-related measures adopted are summarized below: 1. Extension of deadline for the first installment of Property Tax payment: Payment of the first Real Estate Tax Impuesto Territorial installment, due in April , has been postponed, allowing the tax to be paid in three equal installments added to the next three installments falling due in June, September and November Extension of deadline for paying Income Tax until July 31, : Small and medium-sized enterprise taxpayers as defined in article 14 letter d of the ITL can postpone the payment of income tax as stated on form 22 for the corresponding tax year until July 31, Extension of the deadline for selecting the new tax regimes established in the Tax Modernization Law until July 31, : Tax Modernization Law established new tax regimes applicable with respect to income generated this year.

Refund of tax withholdings for independent professionals: As tax relief for independent professionals, the IRS and the TGR have been instructed to refund, in April , taxes withheld to them in January and February of this year. Donations: a. These amendments entered into force on March 1, Donations made pursuant to article 7 of Law No.

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Try Instruct Counsel. What are the key tax considerations for private clients in Chile?

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