On 15 September 2026, Chile’s Internal Revenue Service (SII) formalized a cooperation agreement with the Chilean Institute of Tax Law (ICDT) to strengthen collaborative tax compliance, enhance professional education, and promote a culture of voluntary adherence to tax obligations. The partnership aligns with the SII’s 2026-2030 strategic plan, which emphasizes taxpayer assistance, formalization, and combating tax evasion and organized crime. The agreement establishes joint working groups to develop technical guides, organize training seminars for tax advisors, and facilitate dialogue on legislative reforms.
Key Takeaways
- Enhanced Cooperative Compliance: The accord creates a formal channel for the tax administration and professional practitioners to co-design compliance solutions, reducing adversarial interactions and improving legal certainty for businesses.
- Professional Capacity Building: Joint training programs will target accountants, lawyers, and tax advisors, focusing on recent regulatory changes such as digital services taxation, transfer pricing documentation, and the new Tax Compliance Law.
- Policy Feedback Loop: The ICDT will provide empirical feedback on the practical application of tax norms, enabling the SII to refine guidance and reduce interpretative disputes.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement