{"id":2738,"date":"2021-04-23T16:51:29","date_gmt":"2021-04-23T16:51:29","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2738"},"modified":"2023-12-05T15:09:37","modified_gmt":"2023-12-05T19:09:37","slug":"oficio-n2355-26-10-2017-3","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/23\/oficio-n2355-26-10-2017-3\/","title":{"rendered":"Oficio N\u00b02355 (26.10.2017)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Forma de computar el plazo establecido en el art\u00edculo 58 de la Ley N\u00b020.551, en caso de empresas mineras que hayan iniciado sus faenas con anterioridad a la vigencia de esta Ley.<\/p>\n<\/blockquote>\n\n\n\n<p>La Direcci\u00f3n de Grandes Contribuyentes (DGC) del SII, solicita un pronunciamiento sobre la forma de computar el plazo que establece el art\u00edculo 58 de la Ley N\u00b0 20.551, lo que tiene relaci\u00f3n con provisionar financieramente la cantidad equivalente a la garant\u00eda , pudiendo ser deducida de la Renta Liquida Imponible en el \u00faltimo tercio de vida \u00fatil de la faena minera. <\/p>\n\n\n\n<p>El SII se\u00f1ala que para estos efectos las faenas mineras que se encontraren en operaci\u00f3n antes de la vigencia de dicha Ley deben considerar el remanente de la vida \u00fatil o duraci\u00f3n estimada del proyecto indicado en la resoluci\u00f3n dictada por Sernageomin conforme al procedimiento general de aprobaci\u00f3n del Plan de Cierre. <\/p>\n\n\n\n<p>Y si la resoluci\u00f3n que aprueba el Plan de Cierre, dictada por Sernageomin, determina que la faena minera no cuenta con vida \u00fatil, el monto de la garant\u00eda efectivamente constituida podr\u00e1 acogerse al beneficio tributario, deduciendo en la determinaci\u00f3n de la RLI del ejercicio en el cual la empresa minera efectivamente ponga a disposici\u00f3n de Sernageomin dicha garant\u00eda.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-13709e18-5279-43bb-b950-c769ac334f15\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02355-26.10.2017.doc\">Oficio N\u00b02355 (26.10.2017)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02355-26.10.2017.doc\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-13709e18-5279-43bb-b950-c769ac334f15\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Forma de computar el plazo establecido en el art\u00edculo 58 de la Ley N\u00b020.551, en caso de empresas mineras que hayan iniciado sus faenas con anterioridad a la vigencia de esta Ley. La Direcci\u00f3n de Grandes Contribuyentes (DGC) del SII, solicita un pronunciamiento sobre la forma de computar el plazo que establece el art\u00edculo 58 &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/23\/oficio-n2355-26-10-2017-3\/\"> <span class=\"screen-reader-text\">Oficio N\u00b02355 (26.10.2017)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1885,"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":[43],"tags":[],"class_list":["post-2738","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ley-20-551-cierre-de-faenas-e-instalaciones-mineras"],"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\u00b02355 (26.10.2017) - 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\/23\/oficio-n2355-26-10-2017-3\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b02355 (26.10.2017) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Forma de computar el plazo establecido en el art\u00edculo 58 de la Ley N\u00b020.551, en caso de empresas mineras que hayan iniciado sus faenas con anterioridad a la vigencia de esta Ley. 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