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MIL OSI Translation. Region: Spanish / Latin America / UN –

Source: Chamber of Deputies of Chile

Modifying Law 21,131, which establishes the thirty-day payment of invoices, with the purpose of allowing taxpayers in the agricultural and artisanal fishing sector to issue paper or electronic dispatch guides, is the end of the project (newsletter 12836) approved unanimously by the Chamber of Deputies.

As the report of the Economy Commission, presented before the Chamber by Deputy Harry Jürgensen (RN), explicitly, the dispatch guides are tax documents of great importance in the transfer of goods, since they allow to support the delivery of products, and its validity is subject to the observance of certain formalities.

As explained, the current legislation provides that dispatch guides can be issued on paper or through digital platforms, a point that was modified with Law 21.131, by consecrating as the only way the electronics, a rule that will take effect on 16 January 2020

The text also highlighted that various organizations of individuals and public services, including the Internal Revenue Service itself, acknowledged before the Chamber of Agriculture Commission that connectivity will be a problem for the implementation of the electronic dispatch guide in agricultural activity, particularly for people in family farming, who, in many cases, do not have access to computers, lack smartphones or even do not know how to use this type of device.

Given this reality, the proposal amends the text of the 30-day Payment Law by adding a rule that states that dispatch guides may be issued, at the taxpayer’s choice, as an electronic or paper document. Originally, the benefit applied only to the agricultural sector, but by means of an indication approved in the Chamber, it was also incorporated into artisanal fishing.

Likewise, the text dispatched now to the second process details that taxpayers who only issue paper documents may issue dispatch guides that do not import sales by this same means.

The project was born in a motion of the RN Harry Jürgensen, José Miguel Castro, Camila Flores, Frank Sauerbaum and Cristóbal Urruticoechea; UDI Pedro Pablo Alvarez-Salamanca and Javier Hernández; DC

EDITOR’S NOTE: This article is a translation. Apologies should the grammar and / or sentence structure not be perfect.

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