Form 1879: Annual Affidavit on withholdings made in accordance with the law

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People and companies maintain tax and tax obligations, see, payments of different types of taxes that allow them to exist within the country.

That is why the fundamental duty of each one of them when a fiscal year ends is to declare that variety of taxes, payments and withholdings. in front of the Internal Revenue Service.

All this is done through affidavits or forms, which are very useful and important when organizing and summarizing the information on the transactions carried out during the year.

One of those statements is the form 1879which is used to declare annually the withholdings made in accordance with the Chilean Income Law. Bearing this in mind, we will explain what is necessary to fill out your form 1879 the only time you should do it after a long year.

What is Form 1879?

The form 1879 It is an affidavit that must be presented before public or private fiscal and semi-fiscal institutions, the municipality, legal persons. All citizens who receive first category income under the Income Law, who are, according to it, obliged to determine the accounting. Pay rents from Article 42 No. 2 and to corporations that pay income within the Article No. 48. Por which second category withholdings are made, during the previous periods.

This form 1978 produces a benefit for different taxpayers and employers. These, who declare electronic fee receipts or third-party services, can thus demonstrate their contributions during the fiscal year.

Taxpayers who receive electronic fee receipts and deliver receipts for the provision of third-party services can then be exempted from their declaration responsibilities.

Similarly, corporations that pay income on the Item No. 48 must fill out their form 1879 on withholdings in the established periods of time.

Instructions for form 1879

Below we present a simple and orderly instruction on how you should sit down to fill out your form 1879:

  1. Identify the type of declaration in the box in the upper right corner (whether it is an original form or a rectification), marking the folio number of the previous procedure if necessary.
  2. To begin, you must enter the RUT of the taxpayer to register.
  3. In the Section A You go on to identify the name of the institution, body or natural or legal person that took charge of the withholdings.
  4. Likewise, this information is accompanied by your name or business name, address (together with commune), an email, fax number and a telephone number, which must include the direct dialing code.
  5. For the Section b You must indicate the RUT of the recipient of the income legibly and in a single line, without errors or mistakes.
  6. In the annual updated amount withheld column, you must record each figure that is the result of the sum of the updated withholdings made to the recipient of the income during the period prior to the one in which it is declared.
  7. Said information must go separately according to the type of withholding in which it is classified, either in the boxes of “Fees and others” (withholdings from 10% corresponding to what is established with the Article 74 no. 2) or “Directors Remunerations” (referring to tax withholdings 10 or 20% related to income as determined by the Article 47 no. 3, according to the domicile of the beneficiary of such income).
  8. These amounts must be in line with those referring to the total withholdings made during the 12 months of the year, including the beginning and end of the period.
  9. For the certificate number boxes, the number or folio of the document issued to the recipient of the income must be recorded, as established in the Resolution no. 6,509 of December 20, 1993.
  10. Keep in mind that the Feitherform 1879 You cannot have corrections or amendments to all the information already established.
  11. If you make a mistake in the Section b you can always use the next line, tarnishing the previous one.
  12. Finally, in the summary table of the declaration you must write down the total amounts of the sums of the data registered in each column, in the last form of the form 1879without the need to enter subtotals on each page of the document.
  13. Within the table of the total reported cases you have to place said information, listed in the first part of the same form.
  14. In the box of the number of pages of the declaration, as its name indicates, you have to indicate the number of pages that constitute the affidavit.
  15. Inside the box of sheet no. You have to write which page number corresponds to the one you are presenting, in order of presentation.
  16. inside the box Total Sheets You have to place the total number of forms that make the affidavit, whether they are 2, 5 or 10.
  17. Ready! You finished filling in the form 1879 to declare withholdings made annually.

You can access a copy of the form by entering the following link: Go here form 1879 for the withholding statement for your tax year.

Deadlines and place of presentation

The delivery times of the form 1879 the days expire March 15 of each year. We strongly recommend not waiting until the last few days to present it.

If you choose the option to present your form 1879 online, you can do it during the 7 days of the week regardless of the time.

The delivery of form 1879 must be made at the address or office of the Internal Revenue Service closest to your home, where you can also request the form to complete it on your own.

If an error occurs when completing the form and it is necessary to delete, add or correct any point already covered, you must submit a new form 1879 through the online option.

If you prefer to present it physically, you must use the forms delivered at the offices of the Internal Revenue Service, where you must re-indicate your RUT and the folio number of the declaration to be rectified.

There is no opportunity for extension. If your opportunity to deliver the form 1879 ends on a Saturday or national holiday, you must deliver it the business day prior to said date.

Those who:

  • Get fees for independent economic activities.
  • Receive rents by fee bills.
  • Receive rents for receipts for the provision of services by third parties.
  • Or receive income for being participants in professional workers’ societies.

Summary table of the Declaration

The statement summary table is the final section of the form 1879 where the totals of the balances withheld throughout the fiscal year are placed.

It is divided into two parts: that of the updated annual withheld amount and that of the total number of cases reported.

The first part, in turn, is divided into two smaller sections. The calculation of the rate of 10% corresponding to the “Fees and Others” Yet the «Remuneration of Directors»which in turn is divided into a 10 and 20%, depending on the figures declared at the end of the year.

Meanwhile, the second part corresponds to the total reported cases, where you will declare how many withholdings you show Once the entire process of filling out the form 1879.

How to make an Affidavit 1879

The 1879 affidavit or 1879 form must be carried out by all taxpayers who pay income established by the Articles No. 48 and 42 No. 2.

These users are private fiscal and semi-fiscal institutions or public administration, the municipality, legal persons and those beneficiaries of first category income and open or closed corporations, forced by the Accounting Law, to keep the accounting records of the different associations, organizations or companies.

The form 1879 It must be clear regarding the type of return (either original or rectifying, in which case the number of the previous page is attached), the personal data of the taxpayer and the veracity of the different amounts registered under the concept of withholding fees.

When delivering the form 1879 the information should be considered to be correct and verifiable. From the RUT, to the amounts paid, going through the months in which said payments were made, all this is used to verify withholdings and that employees and workers do not present problems in their income statements with your annual form 1879.

To fill out and deliver your form 1879 and enter the information into the system Internal Revenue Serviceyou can follow the following alternatives:

Via Online

  1. Enter the SII website via this link.
  2. Enter your RUT and unique password to enter. You can quickly create an account if you are not registered in the system.
  3. Select the tax year you want to report.
  4. Provide all the information that we refer to in the Instructions for form 1879.
  5. Filled! The result will explain that you form 1879 has been delivered successfully and you will receive a certificate of receipt directly to your affiliate email.

In a office

  1. come to one dependency of the SII in your commune or region.
  2. Ask those in charge for a copy of the form 1879.
  3. With your copy, you will be given a receipt indicating the day on which you must deliver your sworn statement.
  4. Complete the form 1879.
  5. Go back to the office and hand in your completed form with no errors!

The Internal Revenue Service has greatly facilitated the processing of our tax returns. Through its attention in offices and its service via the web.

In this way, entrepreneurs and legal entities can report the different payments and withholdings made during the year. Easily and orderly, in front of this public body.

Not only that. It has allowed users to access the status of each of their procedures through a safe, fast and reliable service.

Do not wait until the last moment to declare your withholdings according to the Income Law Through the form 1879.

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