{"id":2073,"date":"2017-02-24T11:46:41","date_gmt":"2017-02-24T11:46:41","guid":{"rendered":"https:\/\/diazloayza.cl\/?p=2073"},"modified":"2024-01-30T17:11:16","modified_gmt":"2024-01-30T20:11:16","slug":"juicio-ejecutivo-fiscal-la-reforma-sin-glamour","status":"publish","type":"post","link":"https:\/\/diazloayza.cl\/index.php\/2017\/02\/24\/juicio-ejecutivo-fiscal-la-reforma-sin-glamour\/","title":{"rendered":"Modificaciones al Juicio Ejecutivo Fiscal: La reforma sin glamour."},"content":{"rendered":"\n<p>Mucha tinta se ha dedicado a la Reforma Tributaria de 2014, a la reforma a la Reforma y a la necesidad de una eventual contrarreforma que corrija las anteriores; todo ello, sin embargo, abundando en torno al derecho tributario sustantivo y al rol que cabe ah\u00ed al SII, pero, como siempre, ha quedado ignorada una reforma sin glamour que dice relaci\u00f3n con modificaciones al procedimiento ejecutivo fiscal en materias tan importantes como son la notificaci\u00f3n por correo electr\u00f3nico, facultades de intrusi\u00f3n patrimonial de la Tesorer\u00eda General de la Rep\u00fablica, extensi\u00f3n del plazo de convenios de pagos y criterios de condonaci\u00f3n, entre otras, contenidas en los N\u00bas 31 y siguientes del art\u00edculo 10 de la Ley N\u00ba 20.780. Haremos aqu\u00ed una somera descripci\u00f3n de los cambios y de la importancia que revisten.<\/p>\n\n\n\n<p>En materia de <strong>notificaciones<\/strong>, a la carta certificada, que sigue siendo el medio general de notificaci\u00f3n en este procedimiento, se agrega la posibilidad de notificar v\u00e1lidamente cualquier resoluci\u00f3n que no tenga asignada expresamente otra forma de notificaci\u00f3n, mediante correo electr\u00f3nico enviado a la cuenta que haya registrado el contribuyente ante el Servicio de Impuestos Internos, debiendo quedar constancia de aquellas actuaciones en el expediente, por medio de certificaci\u00f3n del recaudador fiscal. <\/p>\n\n\n\n<p>Como se aprecia, fue necesario que el legislador extendiera expresamente a este procedimiento administrativo la posibilidad de la notificaci\u00f3n por correo electr\u00f3nico, toda vez que las normas generales de notificaci\u00f3n administrativa que se contienen en los art\u00edculos 11 y siguientes del C\u00f3digo Tributario son inapicables al compulsivo fiscal.<\/p>\n\n\n\n<p>Tambi\u00e9n en cuanto a las notificaciones, la ley autoriz\u00f3 a que trat\u00e1ndose del Impuesto Territorial, Tesorer\u00edas escoja la empresa de correos m\u00e1s apropiada para el despacho de las cartas certificadas. La elecci\u00f3n de la empresa \u201cm\u00e1s apropiada\u201d obligar\u00e1 a que dicha escogencia se efect\u00fae en el marco del procedimiento de licitaci\u00f3n p\u00fablica previsto por la ley. Por otro lado, se desprende a contrario sensu de la modificaci\u00f3n legal que en todos los dem\u00e1s casos, la \u00fanica empresa h\u00e1bil para conducir la carta certificada sigue siendo Correos de Chile.<\/p>\n\n\n\n<p>Respecto de <strong>lugares h\u00e1biles para notificar<\/strong> al deudor, se a\u00f1adi\u00f3 como tal el \u00faltimo domicilio que el contribuyente haya se\u00f1alado ante el SII.Se autoriza que las <strong>publicaciones<\/strong> de los avisos de remate de bienes ra\u00edces se efect\u00faen en diarios electr\u00f3nicos o digitales.<\/p>\n\n\n\n<p>En materia de <strong>convenios de pago<\/strong> se extiende de manera permanente el plazo m\u00e1ximo que puede otorgarse a 2 a\u00f1os, autoriz\u00e1ndose al Tesorero General para fijar, mediante resoluci\u00f3n, normas o criterios de general aplicaci\u00f3n en cuya virtud se ejercer\u00e1 la facultad de otorgar convenios. Sobre este particular y respecto a la facultad de condonaci\u00f3n v\u00e9ase nuestro anterior <a href=\"http:\/\/www.diazloayza.cl\/single-post\/2017\/02\/10\/Nuevos-criterios-para-acceder-a-condonaciones-y-convenios-en-la-Tesorer%C3%ADa-General-de-la-Rep\u00fablica\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"has-inline-color has-ast-global-color-0-color\">post<\/span><\/a>.<\/p>\n\n\n\n<p>Finalmente, y quiz\u00e1s lo m\u00e1s importante, es que se ampl\u00edan las facultades de <strong>indagaci\u00f3n patrimonial<\/strong> de que goza Tesorer\u00edas, pues ahora, seg\u00fan el nuevo texto del art\u00edculo 195 del C\u00f3digo Tributario, las instituciones p\u00fablicas y privadas, bancos, instituciones financieras, administradoras de fondos de pensiones u otras personas y entidades, que mantengan informaci\u00f3n que pueda contribuir al esclarecimiento y control de la cobranza o de los derechos que el Fisco haga valer en juicio, deber\u00e1n proporcionar oportunamente la documentaci\u00f3n e informaci\u00f3n que se les solicite, sin perjuicio de lo dispuesto en la ley N\u00b0 19.628, sobre Protecci\u00f3n de la Vida Privada, y lo se\u00f1alado en el art\u00edculo 154 de la ley General de Bancos, sobre secreto bancario. <\/p>\n\n\n\n<p>En virtud de lo anterior, la Superintendencia de Bancos e Instituciones Financieras, ahora informa a Tesorer\u00edas los productos bancarios que tienen registrados los deudores fiscales, con lo cual se facilita el embargo de dep\u00f3sitos y cuentas corrientes.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mucha tinta se ha dedicado a la Reforma Tributaria de 2014, a la reforma a la Reforma y a la necesidad de una eventual contrarreforma que corrija las anteriores; todo ello, sin embargo, abundando en torno al derecho tributario sustantivo y al rol que cabe ah\u00ed al SII, pero, como siempre, ha quedado ignorada una [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2479,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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