{"id":1953,"date":"2021-04-14T16:28:33","date_gmt":"2021-04-14T16:28:33","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1953"},"modified":"2023-12-05T15:33:43","modified_gmt":"2023-12-05T19:33:43","slug":"oficio-n8198-31-10-1980-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n8198-31-10-1980-2\/","title":{"rendered":"Oficio N\u00b08198 (31.10.1980)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Obligaciones tributarias de una comunidad formada por dos empresas mineras extranjeras.<\/p>\n<\/blockquote>\n\n\n\n<p>Mediante el presente oficio se le solicita al Servicio de Impuestos Internos, que se pronuncie respecto de diversas materias respecto de un programa minero que ser\u00e1 llevado a cabo por dos empresas extranjeras que formar\u00e1n una comunidad en Chile, tanto para el desarrollo como para explotaci\u00f3n. <\/p>\n\n\n\n<p>Se consulta en particular, sobre la manera de presentar por parte de la comunidad la Declaraci\u00f3n de Impuesto a la Renta y de llevar los libros de contabilidad y sobre diversas obligaciones en materia de Impuesto al Valor Agregado.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-bf8ea00a-4682-4339-93bb-41299c183f53\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b08198-31.10.1980.pdf\">Oficio N\u00b08198 (31.10.1980)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b08198-31.10.1980.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-bf8ea00a-4682-4339-93bb-41299c183f53\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Obligaciones tributarias de una comunidad formada por dos empresas mineras extranjeras. Mediante el presente oficio se le solicita al Servicio de Impuestos Internos, que se pronuncie respecto de diversas materias respecto de un programa minero que ser\u00e1 llevado a cabo por dos empresas extranjeras que formar\u00e1n una comunidad en Chile, tanto para el desarrollo como &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n8198-31-10-1980-2\/\"> <span class=\"screen-reader-text\">Oficio N\u00b08198 (31.10.1980)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1863,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[16],"tags":[],"class_list":["post-1953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributacion-rentas-mineras-art-20-no3-lir"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Oficio N\u00b08198 (31.10.1980) - Portatax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n8198-31-10-1980-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b08198 (31.10.1980) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Obligaciones tributarias de una comunidad formada por dos empresas mineras extranjeras. 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