> ## 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 represents a tax return submitted to a fiscal authority. For Chile's Servicio de Impuestos Internos (`cl_fiscal_sii`), the tax return corresponds to declarations using the F22 form.

```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": "117056856",
      "holder_name": "Erlich Bachman",
      "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](/v2023-11-15/docs/movements/fiscal-links/products-and-institutions) |
| `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` | An object representing the taxpayer to whom the tax return corresponds                                                                                 |

## Servicio de Impuestos Internos (Chile)

If the fiscal authority is Servicio de Impuestos Internos (`cl_fiscal_sii`), the tax return corresponds to what's declared using the F22 form. The `taxpayer` and `institution_tax_return` fields correspond to the following objects, respectively:

### Taxpayer 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                                  |

### 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    |

### Activity 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 |

### Authorized Documents Object

| Attribute       | Type       | Description                                                |
| --------------- | ---------- | ---------------------------------------------------------- |
| `authorized_at` | `datetime` | Date in which the emision of the document 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 |

### SIITaxReturn Object

| 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                                                                   |

### Income 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                                                                                         |
