[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»]
Derechos de los contribuyentes
[/et_pb_text][et_pb_accordion _builder_version=»3.22.7″ text_shadow_horizontal_length=»text_shadow_style,%91object Object%93″ text_shadow_vertical_length=»text_shadow_style,%91object Object%93″ text_shadow_blur_strength=»text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength=»body_text_shadow_style,%91object Object%93″ toggle_text_shadow_horizontal_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_vertical_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_blur_strength=»toggle_text_shadow_style,%91object Object%93″ z_index_tablet=»500″][et_pb_accordion_item _builder_version=»3.22.7″ title=»Eliminación del silencio positivo:» link_option_url_new_window=»off» use_background_color_gradient=»off» background_color_gradient_start=»#2b87da» background_color_gradient_end=»#29c4a9″ background_color_gradient_type=»linear» background_color_gradient_direction=»180deg» background_color_gradient_direction_radial=»center» background_color_gradient_start_position=»0%» background_color_gradient_end_position=»100%» background_color_gradient_overlays_image=»off» parallax=»off» parallax_method=»on» background_size=»cover» background_position=»center» background_repeat=»no-repeat» background_blend=»normal» allow_player_pause=»off» background_video_pause_outside_viewport=»on» text_shadow_style=»none» text_shadow_horizontal_length=»text_shadow_style,%91object Object%93″ text_shadow_vertical_length=»text_shadow_style,%91object Object%93″ text_shadow_blur_strength=»text_shadow_style,%91object Object%93″ box_shadow_style=»none» box_shadow_horizontal=»box_shadow_style,%91object Object%93″ box_shadow_vertical=»box_shadow_style,%91object Object%93″ box_shadow_blur=»box_shadow_style,%91object Object%93″ box_shadow_spread=»box_shadow_style,%91object Object%93″ hover_transition_duration=»300ms» hover_transition_delay=»0ms» hover_transition_speed_curve=»ease»]
Se elimina el principio de silencio positivo como regla general. Por tanto, las solicitudes de los contribuyentes se entenderán rechazadas si no son resueltas dentro del plazo legal.
[/et_pb_accordion_item][et_pb_accordion_item _builder_version=»3.22.7″ title=»“Cosa juzgada” en fiscalización» link_option_url_new_window=»off» use_background_color_gradient=»off» background_color_gradient_start=»#2b87da» background_color_gradient_end=»#29c4a9″ background_color_gradient_type=»linear» background_color_gradient_direction=»180deg» background_color_gradient_direction_radial=»center» background_color_gradient_start_position=»0%» background_color_gradient_end_position=»100%» background_color_gradient_overlays_image=»off» parallax=»off» parallax_method=»on» background_size=»cover» background_position=»center» background_repeat=»no-repeat» background_blend=»normal» allow_player_pause=»off» background_video_pause_outside_viewport=»on» text_shadow_style=»none» text_shadow_horizontal_length=»text_shadow_style,%91object Object%93″ text_shadow_vertical_length=»text_shadow_style,%91object Object%93″ text_shadow_blur_strength=»text_shadow_style,%91object Object%93″ box_shadow_style=»none» box_shadow_horizontal=»box_shadow_style,%91object Object%93″ box_shadow_vertical=»box_shadow_style,%91object Object%93″ box_shadow_blur=»box_shadow_style,%91object Object%93″ box_shadow_spread=»box_shadow_style,%91object Object%93″ hover_transition_duration=»300ms» hover_transition_delay=»0ms» hover_transition_speed_curve=»ease»]
El SII no está autorizado para realizar una nueva auditaría sobre los mismos hechos, a menos que surjan nuevos antecedentes y se cumplan otros requisitos adicionales.
[/et_pb_accordion_item][et_pb_accordion_item _builder_version=»3.22.7″ title=»Prescripción» link_option_url_new_window=»off» use_background_color_gradient=»off» background_color_gradient_start=»#2b87da» background_color_gradient_end=»#29c4a9″ background_color_gradient_type=»linear» background_color_gradient_direction=»180deg» background_color_gradient_direction_radial=»center» background_color_gradient_start_position=»0%» background_color_gradient_end_position=»100%» background_color_gradient_overlays_image=»off» parallax=»off» parallax_method=»on» background_size=»cover» background_position=»center» background_repeat=»no-repeat» background_blend=»normal» allow_player_pause=»off» background_video_pause_outside_viewport=»on» text_shadow_style=»none» text_shadow_horizontal_length=»text_shadow_style,%91object Object%93″ text_shadow_vertical_length=»text_shadow_style,%91object Object%93″ text_shadow_blur_strength=»text_shadow_style,%91object Object%93″ box_shadow_style=»none» box_shadow_horizontal=»box_shadow_style,%91object Object%93″ box_shadow_vertical=»box_shadow_style,%91object Object%93″ box_shadow_blur=»box_shadow_style,%91object Object%93″ box_shadow_spread=»box_shadow_style,%91object Object%93″ hover_transition_duration=»300ms» hover_transition_delay=»0ms» hover_transition_speed_curve=»ease»]
Se permite al SII, a través de una resolución fundada, requerir antecedentes otorgados fuera de los plazos de prescripción, en casos de fiscalización de pérdidas de arrastre, remanentes de crédito fiscal de IVA y determinación de costos tributarios.
[/et_pb_accordion_item][et_pb_accordion_item _builder_version=»3.22.7″ title=»Catálogo de derechos» link_option_url_new_window=»off» use_background_color_gradient=»off» background_color_gradient_start=»#2b87da» background_color_gradient_end=»#29c4a9″ background_color_gradient_type=»linear» background_color_gradient_direction=»180deg» background_color_gradient_direction_radial=»center» background_color_gradient_start_position=»0%» background_color_gradient_end_position=»100%» background_color_gradient_overlays_image=»off» parallax=»off» parallax_method=»on» background_size=»cover» background_position=»center» background_repeat=»no-repeat» background_blend=»normal» allow_player_pause=»off» background_video_pause_outside_viewport=»on» text_shadow_style=»none» text_shadow_horizontal_length=»text_shadow_style,%91object Object%93″ text_shadow_vertical_length=»text_shadow_style,%91object Object%93″ text_shadow_blur_strength=»text_shadow_style,%91object Object%93″ box_shadow_style=»none» box_shadow_horizontal=»box_shadow_style,%91object Object%93″ box_shadow_vertical=»box_shadow_style,%91object Object%93″ box_shadow_blur=»box_shadow_style,%91object Object%93″ box_shadow_spread=»box_shadow_style,%91object Object%93″ hover_transition_duration=»300ms» hover_transition_delay=»0ms» hover_transition_speed_curve=»ease»]
Se precisa y delimita la forma de ejercer y aplicar alguno de los derechos de los contribuyentes establecidos en el proyecto de reforma. Se reemplaza el recurso de queja administrativo por un “recurso de resguardo”.
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