On Nov. 6, CHL Tax established how to apply for an early termination.
CHL Tax published Exempt Resolution 104 to establish how to apply for an early termination of pending judicial proceedings per 12th transitory article of Law 21.713.
Highlights
Taxpayers may terminate early pending judicial proceedings on filing application date.
The termination can be executed only if the cases were initiated before Jan. 1, 2024.
Cases initiated before Jan. 1 may submit the application between Nov. 1 and 30, 2024.
The Administrative Request System (SISPAD) will provide proof, valid for the submission to Tax and Customs Court, Court of Appeals or Supreme Court.
If the interested party does not request the court to suspend the procedure and a final judgment is issued in court, the decision will be followed without a ruling by SISPAD.
Once request submitted through SISPAD, will have 3 months to review the decision.
If applications in which first or second instance ruling has been partially favorable to taxpayer's interest and appealed by SISPAD, decision to end trial will be considered.
Extended deadline to submit the specified declarations in Form 1920 to Dec. 31, 2024.
Specifically the Voluntary and extraordinary declaration system of assets or income, see #234367, and the Inventory of assets and income declaration of Form 1920.
Also extended, until Dec. 31, 2024, deadline to submit through Administrative Petitions System (SISPAD) the request to terminate early any pending legal proceedings.
Including to offer sufficient security for the payment of the tax debt at issue.
Regulators
CHL Tax
Entity Types
Corp
Reference
OG, CVE-2574944, 11/28/2024; Res 108, 11/21/2024; OG, CVE-2565319, 11/6/2024; Res 104, 10/5/2024
