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SII Issues Resolution to Inspect Transport Vehicles on the Road, Penalties for Non-Compliance

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"The measure will take immediate effect and aims to combat tax evasion, illicit trade, and informality," stated the SII to explain the resolution regarding tax obligations for cargo transport vehicles.

Cargo transport vehicles must carry their corresponding tax documentation during transit and are required to stop whenever requested by an authority of the Internal Revenue Service (SII), as established by a resolution from the agency.

Aligning with what SII Director Javier Etcheberry previously shared with Pulso, the resolution mandates cargo transport vehicles to stop for inspections at fixed or mobile highway checkpoints enabled by the institution and to present the tax documentation supporting the transported goods. Penalties for non-compliance will apply to the transport company.

"We have seen positive results. A culture of enforcement is being fostered, while always respecting taxpayers' rights. We will implement fines for trucks that fail to stop at highway checkpoints. Initially, we conducted inspections during the day, but now we operate 24/7," Etcheberry commented in an earlier interview with Pulso, referring to enforcement efforts on Route 5 South near Angostura.

"The measure will take immediate effect and aims to combat evasion, illicit trade, and informality, ensuring that cargo moving across the country carries the relevant tax documentation to enable traceability and secure the corresponding VAT revenue for the treasury," the SII stated in a press release announcing the measure.

Regarding the required documentation for transporters, the SII clarified, "Any mobilization or transport of movable tangible goods using cargo vehicles must be accompanied by the corresponding invoice, receipt, or dispatch guide, issued in compliance with legal requirements."

"Drivers of cargo transport vehicles must present the dispatch guide, invoice, or respective receipt during the transport of goods subject to VAT, even if the transported merchandise does not involve sales," the agency added, referencing the requirements under the Value-Added Tax and Services Tax Law.

Concerning penalties for non-compliance, the SII noted, "Any violation of tax regulations not carrying a specific penalty will be fined no less than 1% and no more than 100% of an annual tax unit, or up to three times the evaded tax if the breach results in tax evasion."

Source:La Tercera