Circular | Annex | Date | Reference | Status | Download |
348 | NO | 11.3.2022 | Law 21453 New article 85 bis | In effect | NO |
DEPÓSITO CENTRAL DE VALORES S.A.,
DEPÓSITO DE VALORES
Dear Participants,
Depósito Central de Valores S.A., Depósito de Valores (DCV) informs you that according to Law 21453, which amends the Tax Code by incorporating article 85 bis, DCV is required to send to the IRS (SII) information on the balance held in custody accounts that register daily, weekly or monthly movements equal to or higher than 1500 development units (U.F.).
The information must be issued to SII by the first 15 days of March every year for the balances and the sum of credits made to the products and instruments to be reported during the previous calendar year.
Exceptionally, in March 2023, the amounts identified from the third month after the publication date of the Law in the Official Gazette will be reported; this is from September 2022.
May you have any questions, please contact us through the following channels:
Help Desk, MAC
Help Desk (Phone) | +56 22 393 9001 |
+56 94 565 3790 | |
Web Chat | www.dcv.cl |
Kind regards,
DEPÓSITO CENTRAL DE VALORES S.A.,
DEPÓSITO DE VALORES