Tax statement object

The Tax Statement object

The TaxStatement object represents a periodic tax statement that a fiscal account's owner files with their tax authority. For the Servicio de Impuestos Internos (SII), it corresponds to the monthly F29 form for a given period, with the authority-specific amounts nested in institution_tax_statement.

{
  "id": "taxstmt_000000000",
  "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": "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 Statement
`object`	`string`	Identifier for the type of object. Its value for `Tax Statements` will always correspond to `tax_statement`
`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 taxes correspond
`institution_id`	`string`	Fiscal authority's `id`. You can read more about the available institutions here
`institution_tax_statement`	`object`	Either an `SIITaxStatement` or an `SATTaxStatement` object
`interval_unit`	`string`	Its value corresponds to `monthly`
`period`	`string`	Month of the year to which the taxes correspond
`status`	`string`	Status of the Tax Statement
`taxpayer`	`object`	Taxpayer to whom the tax statement corresponds.

🇨🇱 Chile: Servicio de Impuestos Internos (SII)

If the fiscal authority is Servicio de Impuestos Internos (cl_fiscal_sii), monthly taxes correspond to what's declared using the F29 form. The taxpayer and institution_tax_statement fields corresponds to the following objects, respectively:

The SII Tax Statement object

The SIITaxStatement object holds the credit, debit, and payment amounts declared on the F29 form, and it populates the institution_tax_statement field when the fiscal authority is cl_fiscal_sii.

Attribute	Type	Description
`monthly_provisional_payments`	`integer`	Monthly provisional payments
`retention_fee`	`integer`	Retention fee over honoraria
`salary_tax`	`integer`	Second category taxes
`total_credit`	`integer`	Total amount of credit
`total_debit`	`integer`	Total amount of debit
`total_payment`	`integer`	Total amount of taxes to pay within the legal term

The Tax Payer object (within the Tax Statement object)

The TaxPayer object describes the account's owner to whom the tax statement corresponds, and it appears in the taxpayer field of the TaxStatement 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. 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. 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