Tax statements

This page explains what a tax statement is and which amounts it includes. For every attribute, see the Tax statement object.

What a tax statement is

In Chile, taxpayers declare and pay their monthly taxes to the Servicio de Impuestos Internos (SII) with the F29 form. The form includes the value-added tax (VAT) charged on sales, the VAT paid on purchases, withholdings on fee receipts and salaries, and the monthly provisional payments of the income tax. A TaxStatement is one filed F29 form. Taxpayers file the F29 form once per month, so a Link created with the tax_statements product gives you the taxpayer’s monthly tax activity. Tax statements are available for Links connected to the SII (cl_fiscal_sii). Create the Link with the tax_statements product.

Read a tax statement

These attributes help you read a tax statement:

Attribute	Meaning
`fiscal_year`, `period`	Year and month the statement covers. `period` is the month number, for example `10` for October.
`document_number`	Folio the SII assigned to the filed form.
`status`	Status of the form at the SII, for example `Vigente` for a form currently in force.
`institution_tax_statement.total_debit`	VAT charged on sales during the month (débito fiscal).
`institution_tax_statement.total_credit`	VAT paid on purchases during the month (crédito fiscal).
`institution_tax_statement.retention_fee`	Tax withheld on fee receipts for professional services.
`institution_tax_statement.salary_tax`	Second category tax withheld on salaries (impuesto único de segunda categoría).
`institution_tax_statement.monthly_provisional_payments`	Monthly provisional payment of the income tax. `null` when the taxpayer didn’t declare one.
`institution_tax_statement.total_payment`	Total amount to pay for the month within the legal term.
`taxpayer`	The taxpayer who filed the form, with the activities, addresses, and authorized documents registered at the SII.

Amounts are integers in CLP, the smallest unit of the currency.

Endpoints

List tax statements returns the statements of the Link, paginated. Fintoc orders them by year and period, with the most recent statement first. Get a tax statement returns one statement by id.

How Fintoc keeps tax statements up to date

Fintoc fetches the filed statements when your user creates the Link. Fintoc then refreshes them periodically with the refresh interval of your plan, so newly filed months appear in the list.

Example

{
  "id": "taxstmt_nMNejK7BT8oGbvO4",
  "object": "tax_statement",
  "currency": "CLP",
  "document_number": "123456",
  "fiscal_year": 2021,
  "institution_id": "cl_fiscal_sii",
  "institution_tax_statement": {
    "monthly_provisional_payments": null,
    "retention_fee": 6497,
    "salary_tax": 1870153,
    "total_credit": 403497,
    "total_debit": 1173692,
    "total_payment": 2646845
  },
  "interval_unit": "monthly",
  "period": "10",
  "status": "Vigente",
  "taxpayer": {
    "id": "000000000",
    "institution_tax_payer": {
      "activities": [
        {
          "category": "1",
          "code": "0123",
          "description": "Servicios de tecnología",
          "iva": false,
          "started_at": "2020-04-16T04:00:00.000Z"
        }
      ],
      "addresses": [
        {
          "apartment": null,
          "city": "Santiago",
          "code": "0000000",
          "commune": "PROVIDENCIA",
          "number": "123",
          "region": "REGION METROPOLITANA",
          "street": "CALLE FALSA",
          "type": "DOMICILIO"
        }
      ],
      "authorized_documents": [
        {
          "authorized_at": "2021-11-30T15:57:38.584Z",
          "code": "33",
          "description": "FACTURA ELECTRONICA",
          "max_documents": 414
        }
      ],
      "email": "test@example.com",
      "phone": "000000000"
    },
    "name": "Test Customer 1"
  }
}

​What a tax statement is

​Read a tax statement

​Endpoints

​How Fintoc keeps tax statements up to date

​Example

What a tax statement is

Read a tax statement

Endpoints

How Fintoc keeps tax statements up to date

Example