[et_pb_section bb_built=»1″ inner_width=»auto» inner_max_width=»none»][et_pb_row][et_pb_column type=»3_4″ custom_padding__hover=»|||» custom_padding=»|||»][et_pb_text _builder_version=»3.22.7″ text_text_shadow_horizontal_length=»text_text_shadow_style,%91object Object%93″ text_text_shadow_vertical_length=»text_text_shadow_style,%91object Object%93″ text_text_shadow_blur_strength=»text_text_shadow_style,%91object Object%93″ link_text_shadow_horizontal_length=»link_text_shadow_style,%91object Object%93″ link_text_shadow_vertical_length=»link_text_shadow_style,%91object Object%93″ link_text_shadow_blur_strength=»link_text_shadow_style,%91object Object%93″ ul_text_shadow_horizontal_length=»ul_text_shadow_style,%91object Object%93″ ul_text_shadow_vertical_length=»ul_text_shadow_style,%91object Object%93″ ul_text_shadow_blur_strength=»ul_text_shadow_style,%91object Object%93″ ol_text_shadow_horizontal_length=»ol_text_shadow_style,%91object Object%93″ ol_text_shadow_vertical_length=»ol_text_shadow_style,%91object Object%93″ ol_text_shadow_blur_strength=»ol_text_shadow_style,%91object Object%93″ quote_text_shadow_horizontal_length=»quote_text_shadow_style,%91object Object%93″ quote_text_shadow_vertical_length=»quote_text_shadow_style,%91object Object%93″ quote_text_shadow_blur_strength=»quote_text_shadow_style,%91object Object%93″ header_text_shadow_horizontal_length=»header_text_shadow_style,%91object Object%93″ header_text_shadow_vertical_length=»header_text_shadow_style,%91object Object%93″ header_text_shadow_blur_strength=»header_text_shadow_style,%91object Object%93″ header_2_text_shadow_horizontal_length=»header_2_text_shadow_style,%91object Object%93″ header_2_text_shadow_vertical_length=»header_2_text_shadow_style,%91object Object%93″ header_2_text_shadow_blur_strength=»header_2_text_shadow_style,%91object Object%93″ header_3_text_shadow_horizontal_length=»header_3_text_shadow_style,%91object Object%93″ header_3_text_shadow_vertical_length=»header_3_text_shadow_style,%91object Object%93″ header_3_text_shadow_blur_strength=»header_3_text_shadow_style,%91object Object%93″ header_4_text_shadow_horizontal_length=»header_4_text_shadow_style,%91object Object%93″ header_4_text_shadow_vertical_length=»header_4_text_shadow_style,%91object Object%93″ header_4_text_shadow_blur_strength=»header_4_text_shadow_style,%91object Object%93″ header_5_text_shadow_horizontal_length=»header_5_text_shadow_style,%91object Object%93″ header_5_text_shadow_vertical_length=»header_5_text_shadow_style,%91object Object%93″ header_5_text_shadow_blur_strength=»header_5_text_shadow_style,%91object Object%93″ header_6_text_shadow_horizontal_length=»header_6_text_shadow_style,%91object Object%93″ header_6_text_shadow_vertical_length=»header_6_text_shadow_style,%91object Object%93″ header_6_text_shadow_blur_strength=»header_6_text_shadow_style,%91object Object%93″ z_index_tablet=»500″ text_orientation=»left»]

Avenimiento en juicios tributarios y ponderación de la prueba

[/et_pb_text][et_pb_text _builder_version=»3.22.7″ text_text_shadow_horizontal_length=»text_text_shadow_style,%91object Object%93″ text_text_shadow_vertical_length=»text_text_shadow_style,%91object Object%93″ text_text_shadow_blur_strength=»text_text_shadow_style,%91object Object%93″ link_text_shadow_horizontal_length=»link_text_shadow_style,%91object Object%93″ link_text_shadow_vertical_length=»link_text_shadow_style,%91object Object%93″ link_text_shadow_blur_strength=»link_text_shadow_style,%91object Object%93″ ul_text_shadow_horizontal_length=»ul_text_shadow_style,%91object Object%93″ ul_text_shadow_vertical_length=»ul_text_shadow_style,%91object Object%93″ ul_text_shadow_blur_strength=»ul_text_shadow_style,%91object Object%93″ ol_text_shadow_horizontal_length=»ol_text_shadow_style,%91object Object%93″ ol_text_shadow_vertical_length=»ol_text_shadow_style,%91object Object%93″ ol_text_shadow_blur_strength=»ol_text_shadow_style,%91object Object%93″ quote_text_shadow_horizontal_length=»quote_text_shadow_style,%91object Object%93″ quote_text_shadow_vertical_length=»quote_text_shadow_style,%91object Object%93″ quote_text_shadow_blur_strength=»quote_text_shadow_style,%91object Object%93″ header_text_shadow_horizontal_length=»header_text_shadow_style,%91object Object%93″ header_text_shadow_vertical_length=»header_text_shadow_style,%91object Object%93″ header_text_shadow_blur_strength=»header_text_shadow_style,%91object Object%93″ header_2_text_shadow_horizontal_length=»header_2_text_shadow_style,%91object Object%93″ header_2_text_shadow_vertical_length=»header_2_text_shadow_style,%91object Object%93″ header_2_text_shadow_blur_strength=»header_2_text_shadow_style,%91object Object%93″ header_3_text_shadow_horizontal_length=»header_3_text_shadow_style,%91object Object%93″ header_3_text_shadow_vertical_length=»header_3_text_shadow_style,%91object Object%93″ header_3_text_shadow_blur_strength=»header_3_text_shadow_style,%91object Object%93″ header_4_text_shadow_horizontal_length=»header_4_text_shadow_style,%91object Object%93″ header_4_text_shadow_vertical_length=»header_4_text_shadow_style,%91object Object%93″ header_4_text_shadow_blur_strength=»header_4_text_shadow_style,%91object Object%93″ header_5_text_shadow_horizontal_length=»header_5_text_shadow_style,%91object Object%93″ header_5_text_shadow_vertical_length=»header_5_text_shadow_style,%91object Object%93″ header_5_text_shadow_blur_strength=»header_5_text_shadow_style,%91object Object%93″ header_6_text_shadow_horizontal_length=»header_6_text_shadow_style,%91object Object%93″ header_6_text_shadow_vertical_length=»header_6_text_shadow_style,%91object Object%93″ header_6_text_shadow_blur_strength=»header_6_text_shadow_style,%91object Object%93″ z_index_tablet=»500″ text_orientation=»left»]

Modificaciones al reclamo judicial

Se permite a los tribunales llamar a las partes a una audiencia de conciliación en cualquier estado de tramitación del reclamo de primera instancia.
Se permite la interposición del recurso de casación en la forma en contra de la sentencia definitiva de primera instancia.
Se establece la obligación de los tribunales de publicar las sentencias definitivas de primera instancia.
Se regulan las causales por las cuales procederá el recurso de casación en la forma en contra de la sentencia de segunda instancia.
Se establece la posibilidad que, por una única vez dentro del plazo de 2 años, a partir de la publicación de la reforma, los contribuyentes que mantuvieren gestiones judiciales pendientes, puedan optar a terminar dichas gestiones y, reconociendo la deuda tributaria existente, se les conceda una condonación total de los intereses y multas por parte del SII.

[/et_pb_text][et_pb_text admin_label=»volver» _builder_version=»3.12.2″ custom_margin=»70px|||» saved_tabs=»all» global_module=»1810″ text_orientation=»left»]

VOLVER

[/et_pb_text][/et_pb_column][et_pb_column type=»1_4″ custom_padding__hover=»|||» custom_padding=»|||»][et_pb_sidebar _builder_version=»3.12.2″ area=»sidebar-1″ orientation=»right» /][/et_pb_column][/et_pb_row][/et_pb_section]