Suprema - Rol N° 45318-2017

Nombre was convicted of tax fraud for issuing false honorarium slips and invoices to evade taxes, resulting in fiscal prejudice, with the Supreme Court dismissing a related complaint recourse.

• Nombre was convicted as a principal perpetrator ('autor ejecutor') of tax fraud, for issuing and facilitating ideologically false honorarium slips and invoices.
• The crimes, punishable under Article 97 N° 4, final paragraph, of the Tax Code, were characterized as repeated ('reiterado') and consummated.
• Nombre acted in concert with Nombre, SQM's General Manager, to create false documents representing non-existent services.
• These false documents (honorarium slips and sales invoices) were issued to companies like SQM S.A., SALAR S.A., MAQUIFOR, and CONSULTORA KTZ LTDA., aiming to reduce taxable income and evade taxes.
• The fraudulent scheme aimed to lower SQM's taxable base for income tax ('renta de primera categoría') and the unique tax, causing significant...