On October 8, 2021, the Internal Revenue Service through Resolution Ex.SII No. 115 established the term and form in which the notices must be performed to implement the preventive and collaboration measures stated in numeral iii. of Article 33 of the Tax Code.
1. Implementation notices
Once the first notice has been given to the taxpayer under the terms of the second paragraph of Article 33 of the Tax Code, new notices may be carried out by other expeditious means.
2. Means for new notices
The expedited means for these new notices may be: E-mail, contact and/or text message by telephone, contact and/or text messages by Teams, Zoom, Meet, or other similar platforms; publication on the taxpayer’s personal site (misii.cl) on the SII (Servicio de Impuestos Internos – Internal Revenue Service) website.
3. Terms to provide answer
The taxpayer must be provided with a minimum period of 15 working days to respond to the notices issued.
The SII must send a notice to the taxpayer, certifying the completion of the preventive and collaboration measures within one month from the end of the preventive procedure, unless an audit procedure is initiated, as indicated in the fourth paragraph of Article 33 of the Tax Code.
4. What does the Tax Code establish?
Article 33 of the Tax Code regulates the form to implement Preventive and Collaborative Measures with taxpayers to promote voluntary compliance with their obligations, establishing the following powers:
- To request background information, indicating clearly and precisely the request’s purposes, the matter consulted, and other grounds for the action.
- To request detailly and in qualified cases in a specific, concrete, and determined manner the background information regarding transactions it has become aware, which occurred during the monthly or annual period, and which could have a direct impact on the tax return to be filed by the taxpayer concerning the respective period.
For the performance of such actions, the SII must previously send a notice by e-mail to taxpayers who accepted this form of notification. Otherwise, a notification must be published on the taxpayer’s personal website, together with notice by e-mail.