# Oficio Ord. Nº3014 del 26 de octubre de 2021:

* Establece que, a partir del 01 de enero del 2020, los trabajadores afectos a Impuesto Único de Segunda Categoría o Impuesto Global Complementario tributan de acuerdo a la letra m) N°8 del art. 17 de la LIR.

Puedes ver el documento original [aquí](https://static.ledgifi.com/docs/chile/2021-10-26%20Sii%20-%20Oficio%20Ordinario%20-%203014.pdf).


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