Entrepreneur Investigated for $1.4 Billion Tax Fraud
- This document details a complex scheme of tax evasion and fraud allegedly orchestrated by businessman martínez,acting as the legal representative and 100% owner of Servicios gastronómicos Chaday SpA.
- first Evasion: Under-Declaration of VAT & Omission of Sales (June 2021 - November 2023)
- * Method: Massive food sales were conducted without issuing any tickets.
Summary of the Fraudulent Activities of Martínez & Servicios Gastronómicos Chaday SpA
This document details a complex scheme of tax evasion and fraud allegedly orchestrated by businessman martínez,acting as the legal representative and 100% owner of Servicios gastronómicos Chaday SpA. The SII (Chilean Internal Revenue Service) inquiry alleges a fraudulent modus operandi of false invoices that caused considerable damage to the State. Here’s a breakdown of the key offenses:
1. first Evasion: Under-Declaration of VAT & Omission of Sales (June 2021 – November 2023)
* Method: Massive food sales were conducted without issuing any tickets.
* Profit: Over $1.2 billion.
* Diversion of Funds:
* $295.7 million transferred to Servicios Gastronicos Chaday SpA from 2,075 individuals and 175 companies.
* Over $1 billion diverted to martínez’s personal accounts, primarily from subscriptions to digital platforms (Redelcom, Transbank, PedidosYa, Rappi).
* Fiscal Damage: $278,142,836 (as of June 2025).
2. Misuse of VAT Law (May 2019 – March 2023)
* Method: Falsely claimed a VAT benefit intended for companies with bankrupt clients and unpaid bills. The investigation claims this was a complete fabrication.
* Fiscal Damage: $489,693,266. Only $2 million in taxes were actually paid due to the fictitious tax credit.
* net Fiscal Loss: Over $343 million.
3. Evasion of First Category Tax (Profit Tax)
* Method 1 (June 2022): Filed an incomplete tax return, omitting over $456 million in unrecorded sales.
* Method 2 (2023 & 2024): Failed to file income tax returns for 2022 ($1,875 million omitted) and 2023 ($418 million omitted).
* Fiscal Damage: Over $307 million.
4.Network of Fake Invoices
* Method: Orchestrated a network of companies, with Servicios Gastronómicos Chaday SpA as the primary facilitator, to issue 171 ideologically false invoices.
* Chaday SpA’s role: Issued 103 of the false invoices, 65 of which were issued to another company currently under investigation.
In essence, the SII alleges a systematic and deliberate effort by Martínez and his company to defraud the Chilean state through multiple interconnected schemes involving false invoicing, under-reporting of income, and misuse of tax benefits.