"Promoting the repeal of article 145 L of the Labor Code, within the framework of the tax modernization process"

Union of Actors of Chile (SIDARTE).
Cette mesure a été reportée par la société civile.
Décrivez les principales caractéristiques de la mesure/initiative: 
Article 145 L of the Labor Code, provided that "The remuneration received by workers of arts and shows on the occasion of the conclusion of labor contracts that regulates this Chapter, will be subject to the taxation applicable to the income indicated in article 42, number 2, of the law on Income Tax, contained in article 1 of Decree Law No. 824, of 1974. For these purposes, said workers must issue the corresponding bill of fees for the gross value of the remuneration received, without any deduction for the social security contributions that must be made by their respective employers”. Regarding this rule and in a letter sent on 04/20/17 to the newspaper El Mercurio by its president, SIDARTE observed that it is responsible for the fact that workers in the world of art and culture must pay twice. They explain that under the validity of this article 145 L: "every worker in the world of arts and entertainment, because they are considered to be an independent tax, must issue a bill of fees, even when they have a current and up-to-date employment contract for that same work". They add that “If we were to explain to a citizen of this country, or even another, that in Chile there is a category of dependent worker who signs his or her employment contract - with the guarantees that the law grants in health, welfare and insurance - and to that, in turn, the law requires that I submit a bill of fees for the same work, as an independent worker, anyone would think that it is crazy.”
Quels sont les résultats atteints jusqu’à présent grâce à la mise en œuvre de la mesure/initiative ?: 
Among other results of this action, it is worth highlighting the pronouncement of the Director of the Internal Revenue Service - SII on this matter, in 2019. In this, it was specified “that the remuneration received by the arts and entertainment workers will be subject to the Single Tax Second Category or Complementary Global Tax, according to the applicable labor regulations, that is, article 145-A.- or 145-L.- of the Labor Code. In accordance with the foregoing, it can be stated that a remuneration received by an arts and entertainment worker is not affected simultaneously with the IUSC and the IGC. In particular, those arts and entertainment workers who obtain income according to the provisions of Chapter IV of Title II of Book I of the Labor Code, will be affected only with the IGC, for which reason, the employer must not make a withholding of the IUSC, in accordance with the provisions of No. 1 of article 74 of the LIR, but must only make a withholding rate 10% 1, according to No. 2 of the same article". Given that previously, there was no clarity on the interpretation of this rule, it is understood that the steps taken by the organization had a positive influence on the clarification made by the competent tax body. By February of this year and within the framework of the tax modernization process led by the Ministry of Finance, the article in question was finally repealed through the publication of Law No. 21,210. By virtue of the foregoing, arts and entertainment workers who work under dependency or subordination, based on fixed-term contracts, agreed for a fixed term, for one or more functions, per work, per season or project , and the issuance of fee tickets is not mandatory, because the requirement is for those independent professional incomes or lucrative occupations classified in article 42 of the Income Tax Law.
Objectif(s) de la Convention 2005 de l'UNESCO
Domaines culturels
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