On 23 October 2026, the SII published Resolution Exenta No. 145, which establishes general criteria for granting waivers of interest and penalties in extrajudicial conciliation or settlement proceedings (avenimiento) governed by Articles 132 bis and 132 ter of the Chilean Tax Code. The resolution provides a standardized framework for tax officials to evaluate waiver requests, ensuring consistency and transparency in the resolution of tax disputes without judicial intervention.
Key Takeaways
- Uniform Waiver Standards: Defines objective criteria—such as taxpayer compliance history, economic capacity, and the nature of the omission—for granting partial or total condonations during conciliation.
- Procedural Clarity: Outlines the required documentation and procedural steps taxpayers must follow when requesting waivers within a conciliation process.
- Dispute Resolution Efficiency: Aims to incentivize early settlement of tax controversies by providing predictable relief parameters, reducing litigation burden on tax courts.
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