> ## 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 Statement object

The Tax Statement object represents financial tax declaration data from fiscal authorities. When the fiscal authority is Servicio de Impuestos Internos (`cl_fiscal_sii`), monthly taxes correspond to declarations using the F29 form.

```json Tax Statement Object theme={null}
{
  "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": "test@example.com",
      "phone": "999999999"
    },
    "name": "Test Company 1"
  }
}
```

| 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](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`               | `integer` | Year to which the taxes correspond.                                                                                                                                             |
| `institution_id`            | `string`  | Fiscal authority's `id`. You can read more about the available institutions [here](/v2023-11-15/guides/movements/fiscal-links).                                                 |
| `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 declaration as reported by the fiscal authority, for example `Vigente` for a declaration currently in force. `null` when the fiscal authority does not report it. |
| `taxpayer`                  | `object`  | An object representing the taxpayer to whom the taxes correspond. See the `Taxpayer` object below.                                                                              |

## Servicio de Impuestos Internos (Chile)

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

### SIITaxStatement Object

| Attribute                      | Type      | Description                                                     |
| ------------------------------ | --------- | --------------------------------------------------------------- |
| `monthly_provisional_payments` | `integer` | Provisional monthly payment toward the annual income tax (PPM). |
| `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.             |

### Taxpayer Object

| Attribute               | Type     | Description                                                                         |
| ----------------------- | -------- | ----------------------------------------------------------------------------------- |
| `id`                    | `string` | The taxpayer's Chilean tax ID (RUT).                                                |
| `institution_tax_payer` | `object` | The taxpayer's fiscal data for `cl_fiscal_sii`. See the `SIITaxPayer` object below. |
| `name`                  | `string` | The taxpayer's name.                                                                |

### SIITaxPayer Object

| Attribute              | Type     | Description                                                                                             |
| ---------------------- | -------- | ------------------------------------------------------------------------------------------------------- |
| `activities`           | `array`  | Array with the taxpayer's activities, profession or business. See the `Activity` object below.          |
| `addresses`            | `array`  | Array with the taxpayer's addresses. See the `Address` object below.                                    |
| `authorized_documents` | `array`  | Array with the taxpayer's authorized documents for emitting. See the `AuthorizedDocument` object below. |
| `email`                | `string` | The taxpayer's email.                                                                                   |
| `phone`                | `string` | The taxpayer's phone number.                                                                            |

### Address 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.                  |
| `type`      | `string` | Type of address, for example `DOMICILIO`. |

### Activity 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.                                                       |

### AuthorizedDocument 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. |
