Multiple Choice Questions on Tax Law

Multiple Choice

1. According to the effects of the summons, the taxpayer may include:

D) All of the above:

• The IBS is consistent with the statement of the taxpayer.
• The situation is at that point putting an end to control.
• IBS: Disagree with sustained by the taxpayer and must be liquidated.
• The effect of increasing the statute of limitations in three months (art. 200).

2. According to the study, subjects are likely to claim:

G) Only A, B, D, and E:

• a) Resolutions SII that affect the payment of taxes or elements that form the basis for determining it.
• b) Rotation, order of income.
• d) Settlement of taxes.
• e) Reliquidation of taxes.

3. As we have studied, the stages of the general complaints procedure are:

E) All of the above:

• a) Pre-test step.
• b) Discussion stage.
• c) Contesting stage.
• d) Sentencia stage.

4. The change in the VAT subject says and implies that relationship:

G) Only A, B, and E:

• a) The role of the taxpayer changes given the nature of the activity and technological nature.
• b) The person liable to pay tax is the buyer.
• e) The buyer must issue the relevant documentation.

5. As studied, the general rule of territoriality of the income tax is:

E) Only b:

• a) Persons resident in Chile (domiciled) pay their taxes by income from any source, whether the source is in Chile or abroad.
• b) Non-domiciled persons, not Chilean residents, pay income tax only in Chile whose source is in Chile.

6. According to studies, it is not income:

B) Matters set forth in Article 10 and 7 of the Act of the Rent.

7. As learned, the appeal is exceptional and can be:

F) Only C and E:

• c) May be in the form of a kick in the procedure.
• e) May be ultimately a lack in the application of the law.

8. Behaviors that fail to comply with all requirements of the sale and service tax law:

B) The sale and assimilates service.

9. According to the statement of the general procedure of claims, it is subject to the following resources:

G) Only C and D:

• c) Appeals.
• d) Reposicion resources.

10. The characteristics of the sales tax and services are:

Only A, B, C, and D:

• a) Is a surcharge tax.
• b) Is a tax declaration and payment.
• c) Is on a monthly basis.
• d) Is contributing to those involved in the chain from producer to marketing.