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The Internal Revenue Service (SII) announced that access to a new support measure aimed at companies of the Propyme and Transparent SME Regime affected by the consequences of the health emergency in the country is now available on its website.
It is an option for request a refund of the remaining VAT, generated by the acquisition of goods or use of services between January 1 and May 31, 2020.
“This new aid will benefit a universe of about 150 thousand companies”, indicated the SII.
According to Law 21,256 -published on September 2 in the Official Gazette and which establishes measures for economic reactivation-, this return is aimed at MSMEs with good tax behavior, who have had a decrease in your income of at least 30% between January 1 and May 31, 2020 compared to the same period of 2019, updated.
Among other requirements, to request the benefit, companies must register a VAT remnant in their June VAT return, generated by operations between January 1 and May 31, 2020 and must have submitted the VAT Return (F29) corresponding to the month of the August tax period, which occurs in the month of September.
Additionally, they must have their Monthly VAT Returns (Form 29) filed in the last 36 tax periods, not be in any of the causes of Art. 59 bis of the Tax Code or have a tax debt, unless they are complying with a payment agreement with TGR .
Request
To make the request, taxpayers must enter the access available at sii.cl, in which an automatic review of compliance with the requirements is carried out.
Then a form that contains the amount of remaining VAT available, and in which you must enter the amount you want to request, and then confirm the request.
Within a maximum period of 10 working days, the General Treasury of the Republic will make the deposit in the bank account indicated by the taxpayer. This option will be available until September 30, 2020.
The Law also incorporated other benefits for MSMEs, such as the extension to 3 months of the VAT postponement period and the Reduction of the First Category Tax and Provisional Monthly Payments for SMEs during the years 2020, 2021 and 2022, which will enter effective in the coming months.
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