Circular Letter

Circular Letter Nº 182 "Resolution N° 188 of 23 December 2010 of the Internal Revenue Service (SII),"

We hereby inform you that Exempt Resolution N° 188 of 23 December 2010 of the Internal Revenue Service (SII), which modifies Exempt Resolution N° 83 of 17 May 2010...

Circular Letter N° 182
Circular Letter Appendix Date Reference Status Download
182 No 12.29.2010 Resolution N° 188 of 23 December 2010 of the Internal Revenue Service (SII), In Effect NO
DEPÓSITO CENTRAL DE VALORES S.A.,
DEPÓSITO DE VALORES

 

DEAR PARTICIPANT

 

We hereby inform you that Exempt Resolution N° 188 of 23 December 2010 of the Internal Revenue Service (SII), which modifies Exempt Resolution N° 83 of 17 May 2010 was published in the Official Gazette, with regard to the presentation of affidavits and certificates established therein and which applicability and content has been informed by the Securities Central Depository (DCV) in Circular N° 177, among other means, last 15 October.

Exempt Resolution N°188 expressly sets forth as follows:

Whereas:

  1. Ex. Resolution SII N° 83 of 17 May 2010, complemented Ex. Resolutions SII N° 64 and 65, both dated 11 January 1993, related to the presentation of Affidavits N° 1884 and 1885, and samples of respective certificates, leaving Ex. Resolution N° 39 of 16 December 2002 ineffective.
  2. In order to facilitate the presentation of the Affidavits and Certificates mentioned, this Service has deemed necessary to modify the tributary period to be used for these to be issued on..

It is resolved:

  1. Decision 3° of Ex. Resolution SII N° 83 of 17 May 2010 is REPLACED by the following:
  • “The present Resolution applies with regard to Affidavits and Certificates referred to in whereas N° 1 and 2 that shall be presented or issued as of Tax Year 2010, or, with regard to the dividends distributed from 1 January 2011.”
  • In view of this extension granted by the SII, in order to facilitate the process of fulfillment with the provisions of ex. Resolution N° 39 of SII, DCV shall proceed as follows:

  1. All cessions of dividend rights registered through the files sent by the Santiago Stock Exchange in 2010 will be considered.
  2. Affidavit N° 1884 for tax year 2011 will be generated based on the above mentioned information.
  3. No conciliation processes with partakers will be carried out.

Those corporations which shareholders’ records are not administrated by DCV Registros S.A. were informed of each transaction and cession of rights, therefore, any change a Partaker may wish to make with regard to the cession of dividend rights shall be formalized directly with the pertinent corporations.
For any inquiries, please contact the Customer Service Desk (MAC) or telephone (56)393 9001.


Sincerely yours,

 

DEPÓSITO CENTRAL DE VALORES S.A.,
DEPÓSITO DE VALORES.

 

Fernando Yáñez Gonzáles

General Manager

 

 

Santiago, 29 december 2010