Form 24: Payment of Stamp and Stamp Tax

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When a bank user requests a loan, it is impossible to escape the taxes that the Condition monitors and, correctly, grants to the banking entities that get us out of trouble more than once.

Regardless of whether you apply for a mortgage or car loan, when the time comes it is important that you know what it is and how you should fill out the form. Stamp and Stamp Tax Payment form 24.

With it, you can declare all taxes related to credit operations carried out in any of the financial offices established by the Chilean Internal Revenue Service.

Form 24

The form 24 of Chilean Internal Revenue Service It is a document that is used to declare the tax obligations of users with respect to what is established in the Stamp and Stamp Tax Law.

That is to say, it is a tool that is used to stop and declare the taxes of documents and actions that are taken into account for legal acts, contracts, among others.

Users responsible for these taxes should use the form 24 if they are part of any of the following groups:

  1. The drawn bank, that must be identified as the main person responsible for compliance with the payment of charges, drafts and transfers verified by the legislation that governs the form 24.
  2. The transmitter, when necessary for the processing of invoices, promissory notes, bonds, accounts and various documents. Also for capital raising.
  3. The beneficiarywho has the right to recover the values ​​of the payment of the document.
  4. The accountants of different companies, established under the guidelines of the Law correspondent.
  5. The debtoronly when the beneficiary of the tax payment does not reside or have a domicile within the national territory.

Filling out Form 24

To fill the form 24 and go through the stamp and stamp tax declaration process, you can follow this easy step guide:

  1. get the Form 24 of Stamp and Stamp Tax Declaration and Payment at any of the offices of the Internal Revenue Service in the country.
  2. Fill in the form with your RUT and other personal information in block letters. Remember to verify that there is no error or confusion in the value record, and that the data is marked without cents. In it, you must indicate the issuance date of expiration of the mutual, its amount, the percentage rate to be applied and finally, the amount of the tax.
  3. Pay attention to the instructions on the back of the form 24. There are the regulations established by the Law
    on the Tax on Stamps and Stamps of 1980. If you have any questions, you can call +56 2 3951115 to contact the SII service.
  4. Rectify that all your operations and records are registered and duly paid. If there is an error when submitting the form, the application will be rejected.
  5. Submit your statement at banking institutions authorized to collect taxes. You must demonstrate your RUT as a taxpayer, so have it on hand when you attend.
  6. In the collecting entity, attach the money destined to pay the taxes to be declared in cash or with a check. If you are going to do it with a check, it must be crossed and normative addressed to the «General Treasury of the Republic».
  7. Keep in mind that the tax return of the form 24 It can only be made with the payment already made.
  8. When you finally deliver your form 24this must be stamped under the date the declaration was filed.
  9. Make one last copy, also stamped, to keep after delivering the original to the offices of the Internal Revenue Service.
  10. Ready! You finished with the process of filling your form 24 and declare the stamp and stamp tax.

If you make your declaration after the established time, you must adjust to the interest and surcharges established by Law.

Stamp and Stamp Tax

The Stamp and Stamp Tax It is, as its name indicates, a charge to be paid in banks and different financial institutions authorized through the form 24directed to the General Treasury of the Republicthrough the Internal Revenue Service.

It is that tribute awarded to the documents or movements that demonstrate any capital credit operation. This tax must be paid after applying for consumer loans, mortgage loans, automobile loans and credits that solve other credits.

At the time of payment of this tax, there are certain conditions that must be obeyed to proceed:

  • When the credit operation in money and other payments affects the documents related to imports or the entry of foreign merchandise to any customs zone, the tax will be decided with respect to the amount indicated in the taxed contract.
  • The amount of periodic obligations without a fixed term will be determined annually.
  • When a sale, donation or movement of any property or payment of the same occurs, the tax will be calculated taking into account the minimum value of the current commercial estimate for it.
Important information
  1. The Stamp and Stamp Tax It is an obligation regulated by the Decree Law No. 3,475, of 1980.
  2. The fixed rate of the different documents that contain credit operations (promissory notes, bills of exchange, invoices, collection accounts, bank discounts or simple credits, among others) will be 0.066% of the monthly amount or fraction of the month between its issuance and expiration.
  3. The fixed rate for documents with no maturity period, on the other hand, corresponds to an amount equivalent to the 0.332% of the amount thereof.

How to make the payment

To pay the tax, it is necessary to go to a bank authorized by the General Treasury and make the deposit in cash or with a check. However, in order to apply for the opportunity to make the payment, you must first have the form 24 in your hands.

Depending on the type of document or situation in which it was issued, the term to make the payment varies. It can be from:

  • 5 business days after issuance, if the private instrument is subscribed by its grantors.

  • The following 30 days after issuance, for taxpayers obliged to declare effective income through general balance sheets based on the complete accounting of the company or society.
  • During the following 30 days after delivering the check to the drawer and requesting the processing of the documents. This only if the bank is the first responsible for the payment of the tax and the documents that it issues in this regard.
  • Within 30 days for any document and act of protest of promissory notes and bills of exchange contained in the Article No.4 of the Law already established. And during the same time for the taxes established by Article No. 3 of the same.
  • The following 60 days after the delivery of a public deed, regardless of whether it is authorized by a public official, as long as it maintains its validity thanks to a notary.

The tax must be paid to the financial entity that granted the credit.

Requirements

The requirements to make the payment of the stamp tax are the following:

  • Form 24, available free of charge at the offices of the Chilean Internal Revenue Service.
  • The RUT of the taxpayer or credit holder, which is requested at the time of paying the tax and file the form.
  • The money with which the taxes will be paid, in cash or with a crossed and nominative check in the name of the «General Treasury of the Republic».

Frequent questions

Is there the option of processing form 24 for the payment of Stamp Tax online?

No, this service does not exist yet. The only way to obtain and fill the form 24 is attending an office of the General Tax Service.

What is the fraction of the month when they tell me about calculating the Stamp Tax for bills of exchange?

Said fraction of the month is determined as the excess of days compared to entire months when the time limit between the issuance of a document and its expiration exceeds a full number of months.

To make it better understood: If the document in question is issued on April 10, 2019, and its expiration date is July 2, 2019, there are 60 days until June 10 and the fraction of the month will be from June 11 to July 2 of 2019.

Who must pay the Stamp Tax when a bill of exchange is issued?

The beneficiary of the credit and therefore, of the tax. This does not prevent the acceptor from recovering said deposit, as established by the Article No. 9 of the Stamps and Stamps Law.

Under what regulations is the Stamp and Stamp Tax governed?

All the declarations concerning this tax are collected in the Law Decree No. 3,475, of 1980with the Resolution No. 2,824, of 1994still in force, like the Notice No. 44 of the same year, which declares the procedures for the money granted by means of a private instrument.

On what values ​​is the Stamp and Stamp Tax determined?

It is determined depending on the capital or amount of the credit requested and its subsequent interest.

How is this tax reduced?

Gradually during the extension of the year, whose last reduction occurs at the beginning of the following year.

How is a loan rescheduled?

The rescheduling or renegotiation of these credits occurs between the debtor and the bank that granted the credit. The negotiation seeks that both parties obtain benefits regarding the interest rate or the payment period thereof.

To record the payment of taxes for our credits requested from a bank, the form 24 It is the perfect tool to demonstrate that we are up to date with the payments of the taxes referring to these movements.

Go to an office of the Internal Revenue Service and pay the Stamp Tax soon!

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