> ## 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 return object ## The Tax Return object The `TaxReturn` object represents an annual income tax return that a fiscal account's owner files with their tax authority. For the Servicio de Impuestos Internos (SII), it corresponds to the F22 form for a given `fiscal_year`, with the authority-specific amounts nested in `institution_tax_return`. ```json Tax Return Object theme={null} { "id": "taxret_nMNejK7BT8oGbvO4", "object": "tax_return", "currency": "CLP", "document_number": "12345", "fiscal_year": "2021", "institution_id": "cl_fiscal_sii", "institution_tax_return": { "due_amount": 0, "income": { "fees": 13123, "fees_with_retention": 234212, "fees_without_retention": 512334, "salary": 2313123, "withheld_fees": 42341 }, "refund_account": { "holder_id": "111111111", "holder_name": "Jon Snow", "institution": { "id": "cl_banco_de_chile", "country": "cl", "name": "Banco de Chile" }, "number": "123123123" }, "refund_amount": 1000 }, "interval_unit": "annual", "period": "2021", "taxpayer": { "id": "777777777", "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": "84345463", "commune": "PROVIDENCIA", "number": "2461", "region": "REGION METROPOLITANA", "street": "LOS CONQUISTADORES", "type": "DOMICILIO" } ], "authorized_documents": [ { "authorized_at": "2021-11-30T15:57:38.584Z", "code": "33", "description": "FACTURA ELECTRONICA", "max_documents": 414 } ], "email": "hello@fintoc.com", "phone": "999999999" }, "name": "Fintoc SpA" } } ``` | Attribute | Type | Description | | ------------------------ | -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------- | | `id` | `string` | Unique identifier for the Tax Return | | `object` | `string` | Identifier for the type of object. Its value for `Tax Returns` will always correspond to `tax_return` | | `currency` | `string` | [Currency ISO code](https://www.iso.org/iso-4217-currency-codes.html) | | `document_number` | `string` | For `cl_fiscal_sii`, it corresponds to the declaration folio. For `mx_fiscal_sat`, it corresponds to the operation number | | `fiscal_year` | `string` | Year to which the tax return corresponds | | `institution_id` | `string` | Fiscal authority's `id`. You can read more about the available institutions [here](/docs/movements/overview-data-aggregation/products-and-institutions-movements) | | `institution_tax_return` | `object` | Either a `SIITaxReturn` or a `SATTaxReturn` object | | `interval_unit` | `string` | Its value corresponds to `annual` | | `period` | `string` | Period to which the tax return corresponds | | `taxpayer` | `object` | Taxpayer to whom the tax return corresponds. | ## 🇨🇱 Chile: Servicio de Impuestos Internos (SII) If the fiscal authority is Servicio de Impuestos Internos (`cl_fiscal_sii`), the tax return corresponds to the F22 declaration. The `taxpayer` and `institution_tax_return` fields correspond to the following objects, respectively: ### The Tax Payer object (within the Tax Return object) The `TaxPayer` object describes the account's owner to whom the tax return corresponds, and it appears in the `taxpayer` field of the `TaxReturn` object. | Attribute | Type | Description | | ---------------------- | -------- | ------------------------------------------------------------ | | `id` | `string` | The taxpayer's RUT | | `activities` | `array` | Array with the taxpayer's activities, profession or business | | `addresses` | `array` | Array with the taxpayer's addresses | | `authorized_documents` | `array` | Array with the taxpayer's authorized documents for emitting | | `email` | `string` | The taxpayer's email | | `name` | `string` | The taxpayer's name | | `phone` | `string` | The taxpayer's phone number | #### The Address object (within the Tax Payer object) The `Address` object describes a registered location of the taxpayer, and entries appear in the `addresses` array of the `TaxPayer` object. | Attribute | Type | Description | | ----------- | -------- | -------------------------- | | `apartment` | `string` | Apartment or office number | | `city` | `string` | City | | `code` | `string` | Branch code | | `commune` | `string` | Commune | | `number` | `string` | Building number | | `region` | `string` | Region | | `street` | `string` | Avenue, street, passage | #### The Activity object (within the Tax Payer object) The `Activity` object describes an economic activity, profession, or business that the taxpayer is registered for, and entries appear in the `activities` array of the `TaxPayer` object. | Attribute | Type | Description | | ------------- | ---------- | ----------------------------------------------------------------------------------------------------------------- | | `category` | `string` | Taxpayer's tributary category | | `code` | `string` | The taxpayer's [code of economic activity](https://www.sii.cl/ayudas/ayudas_por_servicios/1956-codigos-1959.html) | | `description` | `string` | Taxpayer's economic activity description | | `iva` | `boolean` | Indicates whether the economic activity is affected by IVA | | `started_at` | `datetime` | The taxpayer's start date of tax activities, using ISO 8601 | #### The Authorized Document object (within the Tax Payer object) The `AuthorizedDocument` object describes a type of tax document the taxpayer is authorized to issue, and entries appear in the `authorized_documents` array of the `TaxPayer` object. | Attribute | Type | Description | | --------------- | ---------- | ---------------------------------------------------------- | | `authorized_at` | `datetime` | Date when the document issuance was authorized. | | `code` | `string` | Code for the type of document | | `description` | `string` | Name for the type of document | | `max_documents` | `integer` | Max number of folios to authorize for the type of document | ### The Institution Tax Return object (within the Tax Return object) When the fiscal authority is Servicio de Impuestos Internos (`cl_fiscal_sii`), the `institution_tax_return` field corresponds to the following object: #### The SII Tax Return object The `SIITaxReturn` object holds the income and refund amounts declared on the F22 form, and it populates the `institution_tax_return` field when the fiscal authority is `cl_fiscal_sii`. | Attribute | Type | Description | | ---------------- | --------- | ------------------------------------------------------------------------------------------------------ | | `due_amount` | `integer` | The taxpayer's tax to be paid | | `income` | `object` | The taxpayer's income, according to the F22 form | | `refund_account` | `object` | The taxpayer's account in which to deposit the tax returns. Corresponds to a `Transfer Account` object | | `refund_amount` | `integer` | The taxpayer's requested tax returns | #### The Income object (within the Institution Tax Return object) The `Income` object breaks down the taxpayer's declared income by source, and it appears in the `income` field of the `SIITaxReturn` object. | Attribute | Type | Description | | ------------------------ | --------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | `fees` | `integer` | Total amount of income from receipts for professional fees. It corresponds to the addition of `fees_with_retention` and `fees_without_retention`. Code 547 of the F22 form | | `fees_with_retention` | `integer` | Total amount from receipts for professional fees with retention. Code 461 of the F22 form | | `fees_without_retention` | `integer` | Total amount from receipts for professional fees without retention. Code 545 of the F22 form | | `salary` | `integer` | Salaries, pensions and other similar incomes. Code 1098 of the F22 form | | `withheld_fees` | `integer` | Total taxes withheld from receipts for professional fees. Code 492 of the F22 form | #### The Refund Account object (within the Institution Tax Return object) The `RefundAccount` object describes the bank account where the taxpayer's refund is deposited, and it appears in the `refund_account` field of the `SIITaxReturn` object. | Attribute | Type | Description | | ------------- | -------- | ------------------------------------------------------------------ | | `holder_id` | `string` | The taxpayer's RUT | | `holder_name` | `string` | The taxpayer's name | | `institution` | `object` | The taxpayer's institution. Corresponds to an `Institution` object | | `number` | `string` | The taxpayer's account number | #### The Institution object (within the Refund Account object) The `Institution` object identifies the bank that holds the refund account, and it appears in the `institution` field of the `RefundAccount` object. | Attribute | Type | Description | | --------- | -------- | ------------------------- | | `id` | `string` | The institution's ID | | `country` | `string` | The institution's country | | `name` | `string` | The institution's name |