EN 
ES 
Dear Participants,
Due to the interim dividend payment agreed upon in the Board Meeting of OXIQUIM S.A. ("Oxiquim"), held on Wednesday, May 31, 2023 ("the Board Meeting"), Oxiquim will make available for those shareholders that wish to make use of it, a procedure to pay the Substitutive Tax for Final Taxes (this is, a global, supplementary or additional global tax) for the accumulated profits in the Taxable Profits Funds ("ISFUT") of OXIQUIM S.A., according to the considerations in provisional article 25 of Law 21210 and the instructions provided by the Internal Revenue Service ("SII"), expressly, those contained in Circulars 43 of 2020 and 39 of 2021 and Official Letters 215 of 2021 and 2762 of 2021.
Considering the above, we wish to inform the following:
- According to the instructions from SII (IRS), shareholders can choose to pay the ISFUT with a 30% rate on a part or the entire balance of the accrued taxable income generated until December 31, 2016; that Oxiquim keeps at the end of the business year 2020 or 2021, with a deduction as credit of the corresponding first category tax.
- The payment of the ISFUT allows considering the payment of the supplementary or additional global tax as completed, as appropriate. It may be distributed by Oxiquim, giving preference to other revenue and without being subject to the general orders of allocation considered in the Tax Income Law.
- Considering the above, shareholders may instruct Oxiquim to pay the ISFUT for the entire or part of the interim dividend that corresponds to them, according to the number of shares registered under their name, by midnight on June 23, 2023.
- Those shareholders who decide not to instruct Oxiquim to pay the ISFUT will receive the interim dividend for the total amount agreed upon in the Meeting. These dividends will be subject to the general tax rules applicable to this type of income. The same will apply to those shareholders who have not communicated on time their decision to pay or not to pay the ISFUT to Oxiquim.
- Those shareholders that instruct Oxiquim to pay the ISFUT for all or part of their shares registered in their name by midnight June 23 will authorize that the corresponding percentage from the amount of the interim dividend to which they are entitled for those shares is used by Oxiquim to pay for the ISFUT. In this way, these shareholders will be in charge of the payment of the corresponding amount of that tax.
- The shareholders entitled to receive the interim dividend and wish to choose this option must send the "Payment Instructions for the Substitutive for Final Taxes (ISFUT)" form to the Corporation by June 27, 2023, this is, three business days before the payment. After that date, it will be assumed that the shareholders that have not sent the instructions have chosen to keep their eventual dividend under the general tax regimen applicable to that income.
- Those shareholders who keep their shares in custody at a brokerage firm or a custodian bank must request that they send the ISFUT Payment Instruction Form to the Corporation.
- Due to the above, these instructions must be completed according to the attached information and sent to the following email address:
This email address is being protected from spambots. You need JavaScript enabled to view it. .
THIS INFORMATION AND THE MENTIONED INSTRUCTIONS HAS BEEN PUBLISHED AT OXIQUIM S.A.'S WEBSITE (www.oxiquim.com) AND AT DCV REGISTROS’ WEBSITE (www.dcv.cl), IN THE "NEWSLETTER" SECTION UNDER THE "NEWS CENTER" MENU.
OXIQUIM S.A. DOES NOT ISSUE ANY OPINION ON THE CONVENIENCE OF CHOOSING A SPECIFIC TAX TREATMENT FOR THE ISSUES ADDRESSED IN THIS DOCUMENT, DUE TO WHICH IT IS NOT RESPONSIBLE FOR THE DECISIONS SHAREHOLDERS MAY MAKE IN THOSE REGARDS.
OXIQUIM S.A. Instructions Form
| Help Desk (Phone) | +56 22 393 9003 |
Kind regards,
DEPÓSITO CENTRAL DE VALORES S.A.,
DEPÓSITO DE VALORES
