The Tax Authority in Chile: SII

Overview of the Chilean Internal Revenue Service

The Chilean Internal Revenue Service (SII in Spanish) is responsible for overseeing and regulating tax collection in Chile.

It also provides guidance, decisions, and interpretations of tax laws. The SII has a dedicated unit for scrutinizing large corporations listed on a special roster.

In case of disputes between taxpayers and the SII, the dispute resolution process starts with the Regional Director of the SII serving as a tax judge in the first instance. There is the option to appeal to higher courts, including the Supreme Court.

The time limit for the SII to take legal action regarding taxes is 3 years from the due date of payment, which may be extended to 6 years in specific circumstances.