{"id":2142,"date":"2021-04-15T21:42:46","date_gmt":"2021-04-15T21:42:46","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2142"},"modified":"2023-12-05T15:28:11","modified_gmt":"2023-12-05T19:28:11","slug":"oficio-n1345-17-03-1975-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n1345-17-03-1975-2\/","title":{"rendered":"Oficio N\u00b01345 (17.03.1975)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>R\u00e9gimen tributario de la peque\u00f1a miner\u00eda.<\/p>\n<\/blockquote>\n\n\n\n<p>El SII recibe telegrama en que se solicita se mantenga el impuesto del 2% a la peque\u00f1a miner\u00eda en general, ya que cualquier otro r\u00e9gimen tributario, con exigencia de contabilidad, causar\u00eda enormes dificultades a la mayor\u00eda del sector minero, de escasa preparaci\u00f3n y desconocimiento en materias de contabilidad. <\/p>\n\n\n\n<p>Al respecto, el SII manifiesta que con fecha 31 de diciembre de 1974 se public\u00f3 en el Diario Oficial el Decreto Ley N\u00b0 824, que contienen el nuevo texto de la Ley sobre Impuesto a la Renta, que incluye la aplicaci\u00f3n del impuesto a la renta de la Primera Categor\u00eda a la peque\u00f1a miner\u00eda.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-7194f00f-63d5-4dc9-bb19-aa43a92236a5\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01345-17.03.1975.pdf\">Oficio-N\u00b01345-17.03.1975<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01345-17.03.1975.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-7194f00f-63d5-4dc9-bb19-aa43a92236a5\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>R\u00e9gimen tributario de la peque\u00f1a miner\u00eda. El SII recibe telegrama en que se solicita se mantenga el impuesto del 2% a la peque\u00f1a miner\u00eda en general, ya que cualquier otro r\u00e9gimen tributario, con exigencia de contabilidad, causar\u00eda enormes dificultades a la mayor\u00eda del sector minero, de escasa preparaci\u00f3n y desconocimiento en materias de contabilidad. Al &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n1345-17-03-1975-2\/\"> <span class=\"screen-reader-text\">Oficio N\u00b01345 (17.03.1975)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1845,"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":[20],"tags":[],"class_list":["post-2142","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuesto-pequenos-mineros-artesanales-art-23-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\u00b01345 (17.03.1975) - 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\/15\/oficio-n1345-17-03-1975-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01345 (17.03.1975) - Portatax\" \/>\n<meta property=\"og:description\" content=\"R\u00e9gimen tributario de la peque\u00f1a miner\u00eda. El SII recibe telegrama en que se solicita se mantenga el impuesto del 2% a la peque\u00f1a miner\u00eda en general, ya que cualquier otro r\u00e9gimen tributario, con exigencia de contabilidad, causar\u00eda enormes dificultades a la mayor\u00eda del sector minero, de escasa preparaci\u00f3n y desconocimiento en materias de contabilidad. Al &hellip; Oficio N\u00b01345 (17.03.1975) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n1345-17-03-1975-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-15T21:42:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:28:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-7.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marjorie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marjorie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n1345-17-03-1975-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n1345-17-03-1975-2\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b01345 (17.03.1975)\",\"datePublished\":\"2021-04-15T21:42:46+00:00\",\"dateModified\":\"2023-12-05T19:28:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n1345-17-03-1975-2\/\"},\"wordCount\":122,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Impuesto Peque\u00f1os Mineros Artesanales (Art. 23 LIR)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n1345-17-03-1975-2\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n1345-17-03-1975-2\/\",\"name\":\"Oficio N\u00b01345 (17.03.1975) - 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