---
title: "List tax returns"
method: GET
path: "/tax_returns"
tags: ["Tax returns"]
---

# List tax returns

`GET /tax_returns`

Returns a paginated list of the annual tax returns (F22 form) of the fiscal account associated with a link. Use the link's `link_token` to authenticate the request. Available for Chilean links connected to the Chilean tax authority (SII).

## Query parameters

- `link_token` string, required
- `per_page` integer
- `page` integer

## Response `200`

Paginated list of the tax returns of the fiscal account. The `Link` and `X-Total-Count` headers carry the pagination information.

- TaxReturn[]
  - `id` string, required — Unique identifier of the tax return.
  - `object` 'tax_return', required — Type of the object. Always `tax_return`.
  - `currency` string, required — Three-letter ISO 4217 currency code of the amounts in the tax return. Always `CLP`.
  - `document_number` string, required — Folio number of the declaration at the Chilean tax authority (SII).
  - `fiscal_year` integer, required — Fiscal year the tax return corresponds to.
  - `institution_id` string, required — ID of the fiscal authority that received the declaration. Always `cl_fiscal_sii`.
  - `institution_tax_return` InstitutionTaxReturn, required — Figures of the tax return the taxpayer filed for the fiscal year, as reported by the Chilean tax authority (SII).
    - `due_amount` integer, required — Tax left to pay to the Chilean tax authority (SII) for the fiscal year, in Chilean pesos (CLP has no decimals). Always `0`.
    - `income` object, required — Income the taxpayer declared in the F22 form for the fiscal year. Every amount is in Chilean pesos (CLP has no decimals); `null` when the declaration does not include the corresponding code.
      - `fees` integer, nullable, required — Total income from professional fee receipts (boletas de honorarios), the sum of `fees_with_retention` and `fees_without_retention`. Code 547 of the F22 form.
      - `fees_with_retention` integer, nullable, required — Income from professional fee receipts with tax withheld by the payer. Code 461 of the F22 form.
      - `fees_without_retention` integer, nullable, required — Income from professional fee receipts without tax withheld. Code 545 of the F22 form.
      - `salary` integer, nullable, required — Income from salaries, pensions, and similar sources. Code 1098 of the F22 form.
      - `withheld_fees` integer, nullable, required — Total tax withheld from professional fee receipts. Code 492 of the F22 form.
    - `refund_account` object, nullable, required
      - `holder_id` string, nullable, required — Tax identifier of the counterpart account holder, without dots or hyphens (RUT in Chile, RFC in Mexico).
      - `holder_name` string, nullable, required — Name of the counterpart account holder, as registered at the institution.
      - `institution` Institution, required
        - `id` string, required — Unique identifier of the institution.
        - `country` string, required — ISO 3166-1 alpha-2 code of the country of the institution.
        - `name` string, required — Name of the institution.
      - `number` integer, nullable, required — Number of the counterpart account.
    - `refund_amount` integer, nullable, required — Refund the taxpayer requested from the SII for the fiscal year, in Chilean pesos (CLP has no decimals).
  - `taxpayer` Taxpayer, required — Taxpayer the declaration belongs to, identified by a Chilean tax ID (RUT).
    - `id` string, required — Chilean tax ID (RUT) of the taxpayer, without dots or hyphens.
    - `institution_tax_payer` object, required — Information about the taxpayer, as registered at the Chilean tax authority (SII).
      - `activities` Activity[], required — Economic activities of the taxpayer registered at the SII.
        - `category` string — Tax category of the activity: `1` for first category (business income) or `2` for second category (income from professional services).
        - `code` string — Code of the economic activity, as classified by the Chilean tax authority (SII).
        - `description` string — Description of the economic activity.
        - `iva` boolean — Whether the activity is subject to value-added tax (IVA).
        - `started_at` string, date-time — ISO 8601 timestamp of when the taxpayer started the activity at the SII.
      - `addresses` Address[], required — Addresses of the taxpayer registered at the SII.
        - `apartment` string, nullable — Apartment or office number. `null` when the address does not include one.
        - `city` string — City of the address.
        - `code` string — Branch code of the address at the Chilean tax authority (SII).
        - `commune` string — Commune of the address.
        - `number` string — Street number of the address.
        - `region` string — Region of the address.
        - `street` string — Street of the address.
      - `authorized_documents` object[], required — Tax document types the SII authorizes the taxpayer to issue.
        - `authorized_at` string, date-time — ISO 8601 timestamp of when the SII authorized the document type.
        - `code` string — SII code of the document type.
        - `description` string — Name of the document type.
        - `max_documents` integer — Maximum number of folios the SII authorizes for the document type.
      - `email` string, required — Email of the taxpayer registered at the SII.
      - `institution_office` object, nullable, required — SII office where the taxpayer is registered, as an opaque object whose fields the SII defines. `null` when the SII does not report it.
      - `phone` string, required — Phone number of the taxpayer registered at the SII.
    - `name` string, required — Name of the taxpayer. For companies, the legal name.

## Other responses

- `400` — Invalid request: the `link_token` is missing or empty.
- `401` — Invalid or missing API key.
- `403` — The `link_token` is invalid or belongs to a different mode than the API key.

---

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