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US $ 62.8 million The platform providers without domicile or residence in Chile declared VAT on digital services during the first quarterly declaration and payment period of the new tax, which expired on Tuesday, October 20.
The tax came into effect on June 1, and since most suppliers registered for its quarterly payment, the taxes corresponding to June, July, August and September are included in this first reporting and payment period.
The next payment process will be in January 2021, considering the months of October, November and December.
For the director of the Internal Revenue Service (SII), Fernando Barraza, this result mark a milestone and “it is the result of the work that the Service has been developing in recent years, with the aim of adapt our regulatory framework to the characteristics of the new business models that arise in the framework of the digital economy worldwide ”.
In this sense, the authority affirmed that, since the entry into force of this tax established in the Tax Modernization Law, “as a Service we managed to implement, in a short period of time, the system through which these international platforms can, since June of 2020, register and declare and pay this tax, choosing to do it on a monthly or quarterly basis ”.
In parallel, and as part of its tax compliance strategy, the SII carried out support and guidance actions for these companies, through virtual meetings of the technical and regulatory teams of the SII with the taxpayers involved, connected from their countries of origin, who had to comply with this obligation.
This, with the aim of explaining the process and clarifying their doubts, an action that was highly valued and that has been maintained, continuing the contacts and the willingness to clarify doubts of any taxpayer that requires it.
In this context, the director of the SII reinforced the call for tax responsibility for each person.
“Every company that operates in Chile, every taxpayer that carries out commercial activities, must contribute through the payment of taxes so that our country has the resources that today, more than ever, are required, to help those who need it most ”, he said.
In this sense, he stressed that the example of these international platforms “It invites us to also fulfill, from our own role, with our tax responsibilities.”
Next step
The Service will now proceed to check that the tax returns and payment are what corresponds to each of the providers. This, based on the information that the SII receives from the banks, on the transactions of goods and services that are carried out through credit cards, debit cards, payment with provision of funds or other similar payment systems, which allows to enhance the control of this tax.
The Deputy Director of Inspection, Carolina Saravia, explained that “with the information we are receiving, we will be able to monitor the registration and control the correct payment of this tax by these platforms, through automated processes designed and built in order to guarantee compliance with obligations and the highest direct collection that begins to be obtained with the implementation of VAT on digital services ”.
As already mentioned, as of today, of the 120 registered platforms to declare and pay this new tax, most chose to do it on a quarterly basis, Therefore, in January 2021 the second collection period of this tax will correspond.
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