{"id":2126,"date":"2018-08-06T12:05:58","date_gmt":"2018-08-06T12:05:58","guid":{"rendered":"https:\/\/www.a-tributario.cl\/?p=2126"},"modified":"2020-12-21T01:45:05","modified_gmt":"2020-12-21T01:45:05","slug":"agentes-retenedores-sii","status":"publish","type":"post","link":"https:\/\/a-tributario.cl\/index.php\/2018\/08\/06\/agentes-retenedores-sii\/","title":{"rendered":"Agentes Retenedores SII"},"content":{"rendered":"<p>Aqu\u00ed encontrar\u00e1s&nbsp;la tabla de los contribuyentes retenedores<\/p>\n<p>Revisa aqu\u00ed los agentes retenedores:<\/p>\n<p><a href=\"https:\/\/www.a-tributario.cl\/wp-content\/uploads\/2018\/08\/AgentesRetenedores.csv\">AgentesRetenedores<\/a><\/p>\n<h1 style=\"text-align: center;\">Agentes Retenedores SII<\/h1>\n<p>Corresponde a aquellos contribuyentes (al fisco chileno) (personas naturales y jur\u00eddicas) autorizados para aplicar cambio de sujeto del IVA, por lo que adquieren la calidad de agentes retenedores del impuesto (chileno) al Valor Agregado (IVA), haci\u00e9ndose responsables de la obligaci\u00f3n tributaria de retener, declarar y pagar los impuestos (chilenos)<\/p>\n<h2>NOMINA DE AGENTES RETENEDORES DE CAMBIO DE SUJETO ACTUALIZADA CON INFORMACION DE PUBLICACIONES EN EL DIARIO OFICIAL HASTA EL MES ANTERIOR<\/h2>\n<p><a href=\"http:\/\/www.sii.cl\/preguntas_frecuentes\/iva\/001_030_1240.htm\">\u00bfQu\u00e9 se debe hacer cuando un agente retenedor del Impuesto al Valor Agregado (IVA) no declara ni paga el monto retenido?<\/a><\/p>\n<p>Cuando un agente retenedor del IVA no declara ni paga el monto retenido en el mismo per\u00edodo tributario en que practic\u00f3 la retenci\u00f3n, deber\u00e1 presentar la declaraci\u00f3n rectificatoria pertinente y deber\u00e1 pagar el IVA retenido a terceros. El contribuyente que no cumpla con la medida anterior, no podr\u00e1 hacer uso del Cr\u00e9dito Fiscal originado en la operaci\u00f3n comercial, lo que es sancionado, adem\u00e1s, con la aplicaci\u00f3n de reajustes, intereses y multas por no haber declarado oportunamente.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Aqu\u00ed encontrar\u00e1s&nbsp;la tabla de los contribuyentes retenedores Revisa aqu\u00ed los agentes retenedores: AgentesRetenedores Agentes Retenedores SII Corresponde a aquellos contribuyentes (al fisco chileno) (personas naturales y jur\u00eddicas) autorizados para aplicar cambio de sujeto del IVA, por lo que adquieren la calidad de agentes retenedores del impuesto (chileno) al Valor Agregado (IVA), haci\u00e9ndose responsables de la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2128,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","_joinchat":{"view":"no"}},"categories":[77],"tags":[88,84,90,81,82,80],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - 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