{"id":2471,"date":"2019-05-01T19:04:27","date_gmt":"2019-05-01T19:04:27","guid":{"rendered":"https:\/\/a-tributario.cl\/?page_id=2471"},"modified":"2021-12-16T00:46:08","modified_gmt":"2021-12-16T00:46:08","slug":"sii-procedimiento-de-rav","status":"publish","type":"page","link":"https:\/\/a-tributario.cl\/index.php\/sii-procedimiento-de-rav\/","title":{"rendered":"SII – PROCEDIMIENTO de REPOSICI\u00d3N ADMINISTRATIVA VOLUNTARIA RAV"},"content":{"rendered":"\n

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SII –<\/h1>\n

PROCEDIMIENTO<\/h1>\n

de<\/h1>\n

REPOSICI\u00d3N<\/h1>\n

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ADMINISTRATIVA<\/h1>\n

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VOLUNTARIA RAV<\/h1>\n

circular 34 SII-2018 IMPARTE INSTRUCCIONES RELATIVAS AL PROCEDIMIENTO DE REPOSICI\u00d3N ADMINISTRATIVA ESTABLECIDO EN EL ART\u00cdCULO 123 BIS DEL CTR MODIF POR LEY 21039.<\/span><\/a>Descargar<\/span><\/a><\/h3>\n

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Santiago, 24\u00a0de\u00a0Enero\u00a0de\u00a02020<\/span><\/p>\n

SII incorpora opci\u00f3n para que contribuyentes puedan presentar Reposici\u00f3n Administrativa Voluntaria (RAV) a trav\u00e9s de Internet<\/a><\/h2>\n<\/div>\n

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Ver instructivo ha sido confeccionado por el SII de\u00a0 acuerdo con la normativa e instrucciones vigente\u037e las modificaciones posteriores deber\u00e1n\u00a0 ser consideradas para la aplicaci\u00f3n de la informaci\u00f3n contenida en este documento<\/p>\n

SOLICITAR REPOSICI\u00d3N ADMINISTRATIVA VOLUNTARIA DEL ART\u00cdCULO 123 BIS, DEL C\u00d3DIGO TRIBUTARIO.<\/p>\n

VER: http:\/\/www.sii.cl\/como_se_hace_para\/solicitar_rav.pdf<\/a><\/p>\n

Importante: \u00a0<\/strong><\/p>\n

Vea esta informaci\u00f3n que entrega el Servicio de Impuestos Internos, es s\u00f3lo una gu\u00eda\u00a0 de apoyo para los contribuyentes. Es deber de todo contribuyente leer la normativa vigente del SII. Informaci\u00f3n vigente a 2014.<\/p>\n

Recomendamos realizar recurso debidamente asesorado<\/strong><\/h3>\n

1.Descripci\u00f3n del tr\u00e1mite paso a paso<\/p>\n

2.\u00bfA qu\u00e9 se refiere este tr\u00e1mite?<\/p>\n

3.\u00bfQui\u00e9nes pueden realizar este tr\u00e1mite?<\/p>\n

4.\u00bfCu\u00e1ndo se puede realizar este tr\u00e1mite?<\/p>\n

5.\u00bfD\u00f3nde se realiza este tr\u00e1mite?<\/p>\n

6.Requisitos para efectuar el tr\u00e1mite<\/p>\n

7.Observaciones<\/p>\n

8.Normativa y Legislaci\u00f3n relacionada al tr\u00e1mite<\/p>\n

9.Preguntas frecuentes del tr\u00e1mite<\/p>\n

10.Formularios relacionados al tr\u00e1mite<\/p>\n

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  1. Descripci\u00f3n del tr\u00e1mite paso a paso para deducir el recurso de reposici\u00f3n administrativa del art.123 bis del C\u00f3digo Tributario.<\/li>\n
  2. \u00bfA qu\u00e9 se refiere este tr\u00e1mite? El recurso de reposici\u00f3n administrativa voluntaria, es un recurso administrativo especial previo a la reclamaci\u00f3n judicial, que\u00a0 se\u00a0 encuentra\u00a0 establecido\u00a0 en\u00a0 favor\u00a0 de\u00a0 los contribuyentes, \u00a0para\u00a0 que\u00a0 el Director\u00a0 Regional,\u00a0 Director \u00a0de\u00a0 Grandes \u00a0Contribuyentes, Subdirector de\u00a0 Fiscalizaci\u00f3n,\u00a0 o\u00a0 en\u00a0 quien \u00e9stos deleguen sus facultades, resuelvan estos recursos que recaen\u00a0 en ciertos actos del\u00a0 Servicio de\u00a0 Impuestos\u00a0 Internos,\u00a0 en\u00a0 su\u00a0 caso, de\u00a0 acuerdo\u00a0 a\u00a0 lo\u00a0 dispuesto\u00a0 en\u00a0 el\u00a0 art\u00edculo\u00a0 123\u00a0 bis\u00a0 del\u00a0 C\u00f3digo Tributario. Este Recurso permite la impugnaci\u00f3n en el \u00e1mbito administrativo de los siguientes actos:<\/li>\n<\/ol>\n

    2.1. Liquidaci\u00f3n de impuestos;<\/p>\n

    2.2. Giros de Impuestos;<\/p>\n

    2.3. Pagos de Impuestos;<\/p>\n

    2.4. Resoluciones que incidan en el pago de un impuesto o en los elementos que sirven de base para determinarlo o que denieguen peticiones a que se refiere el art\u00edculo 126 del C\u00f3digo Tributario.<\/p>\n

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    1. \u00bfQui\u00e9nes pueden realizar este tr\u00e1mite? Los contribuyentes a los que se les haya notificado alguna de las actuaciones precedentemente indicadas, que quieran impugnar los actos mencionados.<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

      [\/vc_column_text][\/vc_column][vc_column width=\u00bb1\/3″][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"

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