SII Form 3239: Format, How to Fill It Out and MORE

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It is really common for a company to present scenarios where it is required to modify some specific data. To carry out these procedures, it is necessary to use the Form 3239 of the Internal Revenue Service (SII).

This can occur for multiple reasons, from a company transformation, a takeover or a merger, to a company division. If you want to know all the details related to this procedure, we invite you to continue reading this article. Well, we will tell you: what it is, how to complete it, what it is for much more.

Stay here to learn everything about SII Form 3239!

SII Form 3239 format:

In case you want to access the SII Form 3239 you can do it by following this link. If you want to fill it online, you can enter this other link which will guide you to the official page of the Internal Revenue Service. At this address you will get a space to receive your data as Taxpayer Identification: the Unique Tax Paper (RUT) and the corresponding Tax Code.

If you are accessing for the first time, the link will show you a section identified as Request Code where you will have to enter the Unique Tax Code (RUT) to request your unique Tax Code.

In the scenario that you have lost or forgotten your Tax Code, you will be able to recover it in the Recover Code section, where the system will require the Unique Tax Code (RUT) and accept the Responsibility Clause for the use of the tax code.

How to fill out SII Form 3239?

As a taxpayer it is necessary that you indicate the type of modification you want to make, the corresponding identification, the date on which the modification occurred, the Unique Tax Paper (RUT) and the name and surname of the person who is carrying out the process.

Next, you must indicate the data required by the form in that section for the type of modification you want to make:

Modification Type

Through an «X» you will indicate the desired modification. If you are a Legal Person that notifies a change in the Company Name, it is necessary that you indicate the Unique Tax Role (RUT) requested with the new data.

Taxpayer Identification

The form asks for the name of the Taxpayer or the current Company Name, as the case may be.

Change of Company Name or Address

In case you have modified any of the data mentioned above, you have to fill out this section. To change the Company Name, you have to present the original document or a simple copy of the deed, registered and published to have proof of the modification.

If you want to change the domiciliary registration, you must go to the section called «How to Accredit Address», of the following link informative entitled «Registration to the RUT and / or Declaration of Start of Activities».

Change / Extension of Business:

It is necessary to indicate the new activities by marking with an «X» in the column identified as «A», which refers to add. To execute a turn change, it is necessary to mark which turn you want to eliminate in the column identified as «E», which refers to remove.

Additionally, you have to select the category corresponding to the added activity, either main (P) or secondary (S). In the event that you are a natural person or an Individual Limited Liability Company (EIRL), and you opt for the simplified accounting regime to determine Income Tax, you must check the box “ART. 14 TER LIR ”.

If you do not comply with the requirements stipulated in the Law, the SII will not receive the incorporation of the simplified accounting regime of art. 14 ter of the LIR and they will formally communicate to you, in detail, the reasons for the rejection.

Branch Opening / Closing

At SII Form 3239 The address of the branch that opens and / or closes is requested, and you have to present the documents that certify the ownership, the lease or authorization of use, as the case may be.

Changes of Capital and / or Partners

It is required to indicate the change in the declared capital, the paid capital, the capital to be known and the sum of both that will be equivalent to the New Total Declared Capital (in thousands of pesos).

In case of an alteration in the structure of the partners or in the percentages of participation in the capital and / or profits, they must be expressed in the Annex Form 4416. Showing the changing partners and the reason for the change with the following denotations:

  • N: new member.
  • A: member withdrawal.
  • C: change in participation percentages.
Note: Additionally, in the SII Form 3239 The repertoire number, the date and the notary of the deed related to these changes must be indicated.

Change of Representatives

Then you must indicate what the changes will be on the representatives by marking with an «X», as the case may be. If it is a new representative, you must mark in the box identified with an «N». But if he is a retired representative, you will have to mark in the box denoted with an “R”.

In any of the cases, you must indicate the Unique Tax Role (RUT) together with the name of the representatives that will undergo changes, changes that must be accredited using the legalized document to indicate them.

Transformation of Societies

It refers to the change of social type that is executed due to the reform of the statutes or the social contract, while the Legal Person does not suffer variations. For this it is required to present a copy of the authorized, registered and published deed, which serves as constancy of the transformation of society.

This form must be filled out with the Unique Tax Role (RUT), marking with an «X» the box for Transformation of society next to the new and old Company Name. For various modifications, a series of additional information must be submitted to those indicated in each specific modification, which are:

  • Copy of the authorized, registered and published deed that provides proof of the change to be made.
  • In the event that a company involved in the process ceases to exist, said company will present a balance of the Term of Business. Covering the period from the last declared tax period to the date of the modification.
Note: the company that does subsist is responsible for paying the taxes corresponding to the Income Tax Law on the balance sheet of the company that ceased to exist.
  • The company that ceases to exist has to deliver the accounting books, documentation for review and documents that are stamped by the SII that have not been used for their destruction.

Usefulness of SII Form 3239:

This form must be used by taxpayers who wish to change their identification, activity, address, etc. More specifically, it can be used to modify the following aspects:

Conversion into a Company: refers to the conversion of an individual company into a company of any nature.

Contribution of all Assets and Liabilities to another Company: It is a required procedure for those companies that wish to contribute all their assets and liabilities to another company. Based on this, two scenarios can be presented depending on the writing:

  • The contributing signature remains.
  • A company takeover occurs (the contributing firm disappears).

Merger of Companies: procedure for companies that need to merge with another, ceasing to exist. It should be noted that there are two types of mergers:

  • Merger by Creation: occurs when the assets and liabilities of two or more companies that cease to exist are handed over to another that is about to be established.
  • Merger by Incorporation: occurs in the event that the assets and liabilities of two or more companies that cease to exist are handed over to another that already exists. In other words, an absorption of companies.

Absorption of Companies: It is a contract issued by public deed, in which a company that already exists absorbs one or more companies. Obtaining its assets and liabilities, and causing the absorbed to cease to exist.

Companies Division: refers to the distribution of the assets of a company among themselves and one or more companies that are unified for the effect. Thus subsisting primitive society.

What is IBS?

It is the Internal Revenue Service, which, specifically, is an institution dedicated to providing a public service related to the inspection and application of all internal taxes in the Republic of Chile.

Therefore, the SII does not work with the external taxes or tariffs of the republic. While it does work with fiscal taxes whose control is not referred to another specific institution.

This body has around 5,000 public officials, distributed in multiple addresses in Chile. Among them: five (5) in the Metropolitan Region of Santiago, one (1) Directorate of Large Taxpayers, the National Directorate and one (1) single address in each region of the country.

It should be noted that this service depends on the Ministry of Finance. Which is in charge of determining, organizing and controlling the finances of the Republic of Chile. In addition, it has two Trade Associations:

  • National Association of Internal Tax Officials of Chile (ANEIICH).
  • Chilean Association of Internal Tax Inspectors (AFIICH).

What is the SII Form 3239?

It is a special form used for a Taxpayer to make changes and / or modifications to their tax data. In addition, it is backed by the Internal Revenue Service (SII).

The SII Form 3239 It is a procedure that can be signed or completed by the taxpayer, a representative or an agent who is correctly assigned to the articles of incorporation or accredited in another legal and notarized document.

It is a procedure that is presented in the Unique Tax Role (RUT) section. Start of activities of the SII unit with jurisdiction at the domicile of the taxpayer in question. In case you want to make any changes to the tax data of your company or society, use the SII Form 3239.

What are you waiting to complete the SII Form 3239?

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