{"id":2330,"date":"2021-04-16T21:19:00","date_gmt":"2021-04-16T21:19:00","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2330"},"modified":"2023-12-05T15:21:40","modified_gmt":"2023-12-05T19:21:40","slug":"oficio-n57-14-08-2019","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n57-14-08-2019\/","title":{"rendered":"Oficio N\u00b057 (14.08.2019)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Ajuste del monto de la garant\u00eda efectivamente constituida para caucionar el cierre de faenas mineras que se puede rebajar.<\/p>\n<\/blockquote>\n\n\n\n<p>Por medio del presente oficio se le solicita al SII un pronunciamiento sobre la incidencia en la determinaci\u00f3n del Impuesto de Primera Categor\u00eda (IDPC) y del Impuesto Espec\u00edfico a la Actividad Minera (IEAM), del ajuste al monto de la garant\u00eda para asegurar el cumplimiento del plan de cierre de faenas e instalaciones mineras que obliga a constituir la Ley N\u00b020.551. <\/p>\n\n\n\n<p>Al respecto, se\u00f1ala el SII que si bien no le compete pronunciarse sobre los montos a rebajar como gastos y que correspondan a un contribuyente en particular y determinado a\u00f1o tributario, siendo tal labor de la instancia de fiscalizaci\u00f3n correspondiente, entiende que el gasto excepcional que trata el art\u00edculo 58 de la Ley N\u00b020.551, relativo al monto de la garant\u00eda efectivamente constituida para caucionar el cierre de faenas mineras, se puede rebajar a\u00f1o a a\u00f1o y por cada documento que la empresa minera suscriba para tal efecto. <\/p>\n\n\n\n<p>Sin perjuicio de lo cual, tal rebaja no podr\u00e1 superar el monto de la garant\u00eda a la cual se obliga la empresa minera en el cierre de faenas, seg\u00fan conste en el instrumento respectivo, dado lo cual la rebaja a efectuar debe considerar los documentos a deducir ese a\u00f1o y los ya rebajados en a\u00f1os anteriores y la sumatoria de ellos no puede sobrepasar el tope antedicho.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-5e60c373-7b12-430c-b559-aab3c635e62d\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b057-14.08.2019.pdf\">Oficio-N\u00b057-14.08.2019<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b057-14.08.2019.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-5e60c373-7b12-430c-b559-aab3c635e62d\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ajuste del monto de la garant\u00eda efectivamente constituida para caucionar el cierre de faenas mineras que se puede rebajar. Por medio del presente oficio se le solicita al SII un pronunciamiento sobre la incidencia en la determinaci\u00f3n del Impuesto de Primera Categor\u00eda (IDPC) y del Impuesto Espec\u00edfico a la Actividad Minera (IEAM), del ajuste al &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n57-14-08-2019\/\"> <span class=\"screen-reader-text\">Oficio N\u00b057 (14.08.2019)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1889,"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":[22],"tags":[],"class_list":["post-2330","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gastos-necesario-mineros-art-31-inc-1-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\u00b057 (14.08.2019) - 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\/16\/oficio-n57-14-08-2019\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b057 (14.08.2019) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Ajuste del monto de la garant\u00eda efectivamente constituida para caucionar el cierre de faenas mineras que se puede rebajar. 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