Libros contables eAuditing
Taxpayers who maintain the records in a digital environment and print their journal entry and statement of account books on a letterhead provided by Servicios de Impuestos Internos (SII) may be authorized to not print the entries and books. Instead, they can generate the books and entries for tax purposes in an electronic format that has been established by SII. To this end, the taxpayer must use software to generate these electronic files and maintain accounting books, for both Journal and Statement of Account, in digital format, in complete form, and with the necessary support to ensure their safety.
LSP supports these Chilean electronic bookkeeping components:
Accounts Dictionary
The dictionary contains the correspondence between the financial accounts maintained by the taxpayer and the SII accounts. The dictionary should be sent each year even if there is no changes in the SII chart of accounts.
Journal Summary
In the Journal Summary, the vouchers sum and movements should be chronologically recorded for each day wherein accounting records are made.
Balance Sheet
This list shows the components included in a balance sheet:
- Books Submission
A Book Submission consists of general submission information and the books themselves. If the books do not apply to a closed period, you must send the dictionary, which is used in translating company accounts to the SII codes, and Cocertif or CAL, as appropriate.
- Journal Book
The Journal Book contains the Journal Summary and detailed information per Voucher level. Its registration must be chronological.
- Statement of Account Book
The Statement of Account contains the summary of Statement of Account and detailed information on the account level.
The order of the accounts must be equal to the summary. The accounts to be reported are those with balance, movements, or both.
For supported versions, see Infor Localization Services Product Overview.