Service of Internal Taxes of Chile

SERVICE OF INTERNAL TAXES OF CHILE

[Main page of the SII HTTP://www.sii.CL]A traverse of this page you will be able to find excellent information about the Service of Internal Taxes. Which is our mission like public organization, our objectives, our function, organizacional structure, history, etc.


[ANSWER To TRIBUTARY CONSULTATIONS HTTP://www.sii.cl/preguntas_frecuentes/preguntasfrecuentes.htm] From this section you will be able to accede to questions and answers on different tributary subjects and of applications of the SII, as well as to see the 20 more useful questions for the contributors of the moment. In addition, is available a finder to find of better form the frequent questions that you will be able to use to solve your consultation.


REVIEW HISTORICA

Source: www.sii.CL

The 18 of January of 1902 the Government of President Germa'n Riesco establishes the tax to the alcohol production and promulgates the Law N° 1.515, that the "Administration of the Taxes creates on Alcohol", a public service in charge to control the new tribute. A prestige engineer, Don Julio Cousin Daumiere, has the mission to organize it and to direct it.

The Tax to the Alcohol quickly they follow two more, than they burden the tobacco and the decks; and later other proceedings and diversions follow one another: timbres and stamps, sealed paper, entrances to the race courses, circuses and theaters. Different laws are giving to the Alcohol Administration the application and control of all these tributes.

Along with to extend its battle area, the organism must modify its structure and its name. 1912 it is transformed into the Main directorate of Taxes and four years later, in 1916, the Law completes the name to him adding "Internal". That same law establishes the contribution of salaries, that burdens the built territorial property or no, personal property and the moving values, and it also orders its application to him.

The main source of resources to resolve the public cost continues being the customs collection, that makes the development unnecessary of an internal tax legislation. But the economic crisis that explodes at the end of World War I and the fall of the prices of the saltpeter and copper, takes to establish in Chile a Tributary System like which they have other countries.

In 1969, a Decree with Force of Law establishes the RUT, Tributary Unique Roll, unique system of identification for all the contributors of the country. Their preparation, mantención and permanent update are entrusted to the National Direction of the Service.

Following the recommendations of the Kemmerer Mission, North American, by Decree of the Ministry of Property in 1972 organizes the Main directorate of Internal Taxes and a certain structure with its first organic regulation occurs him. At superior level you are created General inspectorate of Rent, Real estate, Alcohol, Valued and Legal Consultant's office, specialized Species in the application of the different effective tributary laws. One settles down the Body of Visitadores and the Offices of Accounting, Personnel and of Secretariat.

With the years, diverse decrees are establishing new technical units, departments and offices. The Service reforms its structure and shortens its name to Service of Internal Taxes.

The Service of Internal Taxes, in its 100 years of existence, has only had 16 Directors, designated by the President of the Republic and its exclusive confidence. The average of permanence, of six years, is superior to the registered one in most of the countries of Latin America.

National Directors Source: www.sii.CL

1902-1904 Julio Cousin Daumiere 1904-1913 Abelardo Pizarro Aracena 1913-1914 Eduardo Mackenna Cross 1914-1927 Alfredo Rioseco Brito 1927-1931 Carlos Ramirez Figueroa 1931-1953 Julio Pistelli Benvenuto 1953-1964 Eduardo Urzúa Merino 1964-1970 Jaime Brave Ross 1970-1971 Jorge Troncoso Grove 1971-1973 Juan Vadell Amion 1973-1974 Sergio Molina Marín 1974-1978 Jose Beytía Districts 1978-1984 Felipe Clear Lamarca 1984-1985 Jorge Varela Videla 1985-1990 Francisco Fernandez Villavicencio 1990-2002 Javier Etcheberry Celhay 2002- Juan Toro Creek

 

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