> ## Documentation Index
> Fetch the complete documentation index at: https://docs.fintoc.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Tax statements

> Get the monthly tax statements (F29 form) a taxpayer filed at the Servicio de Impuestos Internos (SII): value-added tax (VAT) debit and credit, withholdings, monthly provisional payments, and the total to pay for each period.

This page explains what a tax statement is and which amounts it includes. For every attribute, see the [Tax statement object](/api/fiscal-api/tax-statements/tax-statements-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](/api/fiscal-api/tax-statements/tax-statements-list) returns the statements of the `Link`, paginated. Fintoc orders them by year and period, with the most recent statement first. [Get a tax statement](/api/fiscal-api/tax-statements/tax-statements-get) 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

```json theme={null}
{
  "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"
  }
}
```