The talk was organized by the Directorate of Postgraduate and Continuing Education, together with the School of Engineering and Business of the same university, where the Tax Consulting and Compliance Partner at CCL Auditores Consultores served as the main speaker.
This month, the Internal Revenue Service (SII) is carrying out a new edition of the 2024 Tax Filing Process (AT 2024), which closes the 2023 fiscal year. During this process, taxpayers must submit a series of documents and complete forms on the SII website.
This is a process in which taxpayers with certain characteristics—both companies and individuals—report to the SII all commercial activities from the previous fiscal year, including income, expenses, taxes, and social security obligations. While all must complete the tax filing process, not all are required to pay taxes. In fact, some individuals may even request a refund.
In this context, on Wednesday, April 17, the Directorate of Postgraduate and Continuing Education, together with the School of Engineering and Business of the Universidad Viña del Mar, invited the Tax Consulting and Compliance Partner at CCL Auditores Consultores, Christian Delcorto, to be the main speaker of the talk titled: “Focus and Oversight of the 2024 Tax Filing Process (AT 2024)”.
During the session, Christian Delcorto explained to the university community the latest developments of this process and shared key recommendations and tips to successfully complete the 2024 tax return. He also addressed the differences between corporate and individual tax filings, including aspects such as rental income, foreign investments, tax regime oversight, sworn statements for foundations, among others.
Also representing the consulting firm was Francisco Orellana, Partner of the Legal and Tax/Customs Defense Area at CCL and President of the Chilean Institute of Customs Law, who acted as moderator of the discussion. Meanwhile, representing Universidad Viña del Mar, Óscar Soto, Academic Director of the Master’s Program in Tax Management at the School of Engineering and Business, also participated.