Form 88: Green Tax on Mobile Sources

Since 2014, Law No. 20,780, Art. 3, entered into force in Chilean territory. It establishes a tax on mobile sources of pollution. In a joint effort between the Internal Revenue Service and the General Treasury of the Republic, the Form 88: Green Tax on Mobile Sources.

specifically this tax tax on new vehicles. Next, in a simple way, we will try to be a guide so that the process is carried out successfully and can honor the tax obligation.

What is Form 88?

It is the instrument established by the National Treasury of Chile to honor the environmental pollution tax known as green tax.

This ecological tax, It is applied to new, light and medium motor vehicles. With in order to mitigate the negative impact What do these vehicles generate? by expelling CO2 into the environment. Somehow press for production or develop new technologies that control or reduce the emission of this gas.

According to scientific studies. The pollution generated by the emission of this gas is in high proportions. It is one of the factors that have the greatest influence on climate change. that the world currently lives.

Chile does not escape this environmental problem. According to statistics, more than 10 million people are exposed to a C02 concentration higher than the norm. Due to the growth of the automotive fleet, among other factors.

It is also estimated that the high level of contamination is responsible for at least 4 million premature deaths annually.

This tax it is applied one time only to all new, light and medium cars. Depending on your urban performance. In order to raise awareness about the importance of purchasing vehicles that pollute our environment less.

How to complete Form 88

Form 88, we obtain it through the web page of the General Treasury of the Republicspecifically where it reads Green Tax .

We suggest you have on hand the documents that help you identify the vehicle such as: the purchase invoice.

We select Declaration and Payment of Green Tax to Mobile Sources

The Affidavit option will be displayed to confirm that the data to be entered is true, we select Accept.

Next you will have the Form 88 Declaration and Simultaneous Payment, to be completed, enter the RUT number.

1. Register the requested Taxpayer identification data
2. Register the Technical Report Code, this can be obtained at «Consult urban performance and polluting emissions»
3. Identification data of the car that must mostly be on the Invoice: brand, model, type, load capacity, chassis number.
4. Document type box, select the one that corresponds to you between DIN or Invoice.
5. Enter the Invoice data such as: number, date, type (exempt or affected by VAT), net value, VAT value, total value.
6. In the UM Amount space, select Obtain Tax Value from the SII, to determine the tax.
7. The tax is generated, select Confirm and then Enter
8. Confirm the information.
9. Select Pay and follow the instructions to pay the tax through the different banking platforms that are available to you.
10. When completing the transactions, print or save the Payment Receipt, selecting the number from the Transaction ID field.
11. With the proof of payment and the purchase invoice, go to the Civil Registry, specifically the National Registry of Motor Vehicles to register your vehicle.

Consultation of Form 88

The amount of the tax that corresponds to us to pay for our new vehicle, can be consulted by the Contaminant emissions tax calculation wizard By entering the Technical Report Code or CIT and the purchase/sale value of the vehicle, the system will automatically generate the tax value.

Let’s remember that In general terms, the tax is calculated according to the levels of urban performance, nitrogen oxide emissions and the sale price of the vehicle.

Green tax for the purchase of new vehicles

The green tax, as we discussed in previous paragraphs, It should be done by people who have purchased a new vehicle.

By using the Form 88 is declared and paid before the General Treasury of the Republic TGR this tax, with the purchase invoice or the DIN income statement.

This green tax that applies to all new cars Its main objective is to encourage the use of less polluting cars.

It can be done at any time of the yearon the website of the General Treasury of the Republic TGR.

According to tax analysts, the maxim that accompanies this tax is that Those who pollute dirty the air, which is a public good and normally these negative polluting consequences generated by their operation, are not included in the costs.

This type of ecological tax intends that people who in some way collaborate with polluting agents of the environment, take responsibility for it, and must with the cost of the tax lead us to reflect on efficient decisions about this common good, which is the air, the atmosphere and understand that polluting it should not be free.

Requirements

To complete the information of the Green Tax Declaration through Form 88 we require to have the Invoice of purchase of the car or the declaration of income or DIN.

If we make the payment via internet, be affiliated with any of the authorized financial institutions by the National Treasury, which are available to the taxpayer.

To To register the vehicle in the Civil Registry we require the Proof of Payment of the Green Tax and the Purchase Invoice.

Other aspects to consider

exist exceptions for the payment of the green taxthese apply to cars whose purpose is:

1. Large-scale passenger transport, with more than nine seats counting the driver’s seat.
2. Taxi service
3. Citizen security services such as police, armored, ambulance and mortuary.
4. Vans, vans or trucks with a payload capacity greater than 000 kilos.
5. Tractors, wheelbarrows, electric cars and self-propelled motor homes.

For the success of the implementation of this tax, there is the support of several institutions that provide services for the organization of citizens, among them:

Success! We hope the information has worked for you.