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.

{
  "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": "[email protected]",
      "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
`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
`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
`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