The law on the declaration and payment of taxes, must be information that as citizens we have to keep in mind, the Form 4416 SIIis one of the instruments to know to comply with tax obligations.
In the following lines, we will find some definitions, associated forms, terms, and conditions in which Form 4416 must be used.
When we make a commercial operation, either as a professional or as a business, I know generate income that according to the category of economic activity and By provisions of the law, they are subject to applicable taxes.
This activities can be carried out by both natural and legal personsthere are even communities without legal personality, for this it is Mandatory to have a RUT number or Unique Tax Rolewith some exceptions where the Identity Card number corresponds to the same RUT number.
Any of these people, once they have carried out operations that evidence the opening of a commercial transaction must make the declaration of initiation of said activities, in the instruments, conditions and deadlines imposed by law and controlled by the authorized institution, in this case, the Internal Revenue Service known by its acronym as SII.
This SII institution, with the purpose of organizing compliance with the declaration and payment of the different taxes, has created a series of Forms for the registration and calculation of the information that allows to show the amounts to be paid and the concept that originates them.
It is there that we meet the Forms No. 4415 Registration to the Single Tax Role and Declaration of Start of Activity Y Form No. 3239 Modification and Update of Informationwhich are associated with Form 4416 Annex to the RUT Registration Form and Declaration of Start of Activities.
While the first two are required, the presentation of the 4416 is conditioned to the limitations of the 4415 and 3239that is, when covering the capacity of the data to be entered, modified or updated, Annex 4416 is used to complete the taxpayer’s information.
All these forms we can obtain through the website of the Internal Revenue Servicedownload, fill out and submit them, with the required documents, at the corresponding SII office according to the main address of the taxpayers.
In some cases, the entire process can be carried out online, always having the evidence or records to be uploaded electronically.
They can also be obtained and perform all procedures associated with tax obligations, in the Internal Revenue Service office, that we emphasize, is the one that corresponds to us according to the domicile of the declared parent company.
What is it and what is it for
The Form 4416 Annex to the RUT Registration Form and Declaration of Start of Activitiesis as its name indicates, a document attached to Forms 4415 and Form 3239being the first for Registration to the Single Tax Role and Declaration of Start of Activity and the second for the Modification and Update of the Information associated with the initial RUT.
It is used only in those cases where the spaces assigned in both forms are not enough. to detail the Representatives, Branches, Economic Activities to be developed, Capital and percentage distribution of the legal or natural person, which according to the economic activity it carries out generates an income.
Is it mandatory?
According to the provisions of the law, all those natural or legal persons, communities without legal personality and foreigners, have the duty to apply to the Internal Revenue Service for the RUT Unique Tax Role card and to make the Declaration of initiation of economic activity through the use of Form No. 4415.
And in case you need to modify the information, either by inclusion or deletion of data, it is also mandatory that it be officially registered with the SII through Form 3239 Modification and Update of Information.
This tells us that the Form 4416 is mandatory for both situations described above, as long as its use is required.
It is important to note that there is an exception to the RUT Request for Chilean natural persons, because their National Identity Card number is the same as the RUT number.
The legal framework that obliges these procedures can be found at:
- Decree Law No. 830 in 1974, on the Tax Code, in its art. 66. and the Decree with Force of Law No. 3 in 1969 of the Treasury, which establishes the Single Tax Role.
Simultaneously, natural or legal persons who carry out economic activities have the legal obligation to make the Declaration of initiation of these activities before the Internal Revenue Service that corresponds to them according to the domicile of the taxpayer.
In Article 68 of the Tax Code, under Decree Law No. 830, 1974, are the legal provisions that require the declaration.
Failure to comply with both procedures, according to Circular No. 17 of the year 1981, issued by the Internal Revenue Service, indicates to apply Article 97 No. 1 of the Tax Code, the sanction consisting of a fine of 1 Monthly Tax Unit to 1 Annual Tax Unit .
Specifically, if there is an omission or delay in obtaining the RUT, it is sanctioned with 2 UTM and for the Declaration of Initiation of Activities the sanction is 6 UTM.
As we have indicated, obtaining the RUT and presenting the Declaration of Start of Activities is a legal obligation, therefore, any person who wishes to carry out activities in the country, causing taxes, must obtain them.
How to file Form 4416
In order to facilitate the completion of procedures, the Internal Revenue Service has provided the options both online and in person.
- via internetyou can make the RUT Request Registration and some modifications that influence the structure of the natural, legal person or taxpayer, such as: Change of address, email or cell phone, partner update, add or close Offices.
Other modifications such as a reduction in the capital of the company, the transformation of the company, the conversion of a person into a company, the merger of companies, among others, must be carried out in the Office corresponding to the main domicile of the taxpayer.
- In person at the SII offices that correspond to the main domicile of the economic activity, all the necessary updates and modifications are made, in case of changing the domicile, it can be declared in the SII Office associated with the domicile to be updated or in the new one.
Any modification or update to be made must be evidenced with the information required according to each case.
The RUT Application procedures, Declaration of start of activities and the modifications must be carried out by the taxpayer, by the representative of the legal company or commercial business, or in the case of being a third party, they must have the notarized power of attorney that authorizes it.
The forms related to the Form 4416, As we mentioned in previous paragraphs, they are:
- The Form No. 4415 corresponding to the Registration to the Single Tax Role and Declaration of Start of Activity.
- The Form No. 3239 which is the one that corresponds to Modification and Update of the Information.
Where and when to file form 4416
if done as an annex to Form No. 4415 for Registration of the Single Tax Role and Declaration of Start of Activity, it must be made during the period of the following two (2) months counted from the date on which the first activity that generates tax or any obligation or disbursement that Evidence of the beginning of the commercial activity or work.
They must be made in the office of the Internal Revenue System that corresponds according to the main domicile of the taxpayer.
If it is in case of modification and/or updating of taxpayer information, through Form 3239, it must be submitted before the end of the following 15 business days to the date on which the events or decisions giving rise to the modifications were made.
The domicile for a taxpayer who requests the RUT and declares the start of a commercial activity will be the place where its main office is located or where it is planned that there will be the greatest flow of activity as declared, this information is relevant to the relationship and procedures by the Internal Tax System.
Related articles that may interest you