{"id":2624,"date":"2021-04-22T17:07:13","date_gmt":"2021-04-22T17:07:13","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2624"},"modified":"2023-12-05T15:17:06","modified_gmt":"2023-12-05T19:17:06","slug":"resolucion-n27-25-02-2009","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/resolucion-n27-25-02-2009\/","title":{"rendered":"Resoluci\u00f3n N\u00b027 (25.02.2009)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>I<\/strong>nstruye sobre el ejercicio de la facultad para autorizar a los contribuyentes a declarar y pagar determinados impuestos en moneda extranjera; las obligaciones que genera dicha autorizaci\u00f3n y delega facultad que indica en el Director Grandes Contribuyentes.<\/p>\n<\/blockquote>\n\n\n\n<p>Mediante la Ley N\u00b0 20.263, publicada en el Diario Oficial de 02 de mayo de 2008, se sustituy\u00f3 el art\u00edculo 18 del C\u00f3digo Tributario con el objeto de, entre otras materias, regular la declaraci\u00f3n y el pago de determinados impuestos en moneda extranjera.<\/p>\n\n\n\n<p>Para el efecto de la declaraci\u00f3n y el pago de los impuestos en moneda extranjera, se entender\u00e1 que los impuestos de competencia del Servicio de Impuestos Internos, contenidos en los siguientes formularios deber\u00e1n ser declarados y pagados en la moneda extranjera autorizada son:<\/p>\n\n\n\n<p>1) Formulario N\u00b0 22, Impuestos Anuales a la Renta. Los siguientes Impuestos Anuales a la Renta:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Impuestos de Primera Categor\u00eda<\/li>\n\n\n\n<li>Impuesto \u00danico de Primera Categor\u00eda<\/li>\n\n\n\n<li>Impuesto \u00danico del art\u00edculo 21 de la Ley de la Renta<\/li>\n\n\n\n<li>Impuesto \u00danico del art\u00edculo 38 bis de la Ley de la Renta<\/li>\n\n\n\n<li>Impuesto Adicional que afecta a los contribuyentes del art\u00edculo 58, N\u00b0 1.<\/li>\n\n\n\n<li>Impuesto Espec\u00edfico de la Actividad Minera.<\/li>\n<\/ul>\n\n\n\n<p>La instrucciones respecto de las otras materias objeto de reforma se encuentran en dicha Resoluci\u00f3n.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-361f6405-48f5-4cdb-96df-2246e3d8fea0\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Resolucion-N\u00b027-25.02.2009.pdf\">Resolucion-N\u00b027-25.02.2009<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Resolucion-N\u00b027-25.02.2009.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-361f6405-48f5-4cdb-96df-2246e3d8fea0\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Instruye sobre el ejercicio de la facultad para autorizar a los contribuyentes a declarar y pagar determinados impuestos en moneda extranjera; las obligaciones que genera dicha autorizaci\u00f3n y delega facultad que indica en el Director Grandes Contribuyentes. Mediante la Ley N\u00b0 20.263, publicada en el Diario Oficial de 02 de mayo de 2008, se sustituy\u00f3 &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/resolucion-n27-25-02-2009\/\"> <span class=\"screen-reader-text\">Resoluci\u00f3n N\u00b027 (25.02.2009)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1849,"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":[39],"tags":[],"class_list":["post-2624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuesto-especifico-a-la-actividad-minera-art-64-bis"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Resoluci\u00f3n N\u00b027 (25.02.2009) - 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\/22\/resolucion-n27-25-02-2009\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Resoluci\u00f3n N\u00b027 (25.02.2009) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Instruye sobre el ejercicio de la facultad para autorizar a los contribuyentes a declarar y pagar determinados impuestos en moneda extranjera; las obligaciones que genera dicha autorizaci\u00f3n y delega facultad que indica en el Director Grandes Contribuyentes. Mediante la Ley N\u00b0 20.263, publicada en el Diario Oficial de 02 de mayo de 2008, se sustituy\u00f3 &hellip; Resoluci\u00f3n N\u00b027 (25.02.2009) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/resolucion-n27-25-02-2009\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-22T17:07:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:17:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-11.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\/22\/resolucion-n27-25-02-2009\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/resolucion-n27-25-02-2009\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Resoluci\u00f3n N\u00b027 (25.02.2009)\",\"datePublished\":\"2021-04-22T17:07:13+00:00\",\"dateModified\":\"2023-12-05T19:17:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/resolucion-n27-25-02-2009\/\"},\"wordCount\":213,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Impuesto Espec\u00edfico a la Actividad Minera (ART. 64 BIS)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/resolucion-n27-25-02-2009\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/resolucion-n27-25-02-2009\/\",\"name\":\"Resoluci\u00f3n N\u00b027 (25.02.2009) - 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