The regulation introduces incentives and concrete mechanisms to facilitate the detection and prosecution of tax crimes.
The Internal Revenue Service (SII) issued new instructions in Circular No. 36 of 2025, regarding the procedure and effects associated with articles 100 ter, 100 quater and 100 quinquies of the Tax Code, incorporated by the Tax Compliance Law.
These provisions regulate effective cooperation and anonymous reporting, introducing incentives and specific mechanisms to facilitate the detection and prosecution of tax crimes.
The most relevant aspects are explained below:
I. Effective cooperation
Effective cooperation occurs when a person provides substantial, accurate, truthful and verifiable background information, unknown to the authorities, which allows the clarification of facts constituting tax crimes.
This cooperation may take place in:
- The background gathering stage by the SII (art. 161 N°10 CT).
- The criminal investigation carried out by the Public Prosecutor’s Office (art. 162 CT).
What are the main effects?
- In administrative proceedings: The director of the SII may replace the criminal complaint with an exclusively economic sanction.
- In criminal proceedings: Effective collaboration may allow a reduction of the penalty by up to two degrees.
II. Anonymous reporting
Anonymous reporting allows individuals to inform, under total confidentiality, about facts that constitute tax offenses.
Requirements and conditions:
- The report must be voluntary.
- It must refer to crimes typified in the Tax Code.
- The background information provided must be relevant and unknown to the tax authority.
What are the guarantees and effects?
- Absolute confidentiality of identity and background information.
- Criminal penalties for breach of the duty of confidentiality.
- Possibility of obtaining a financial reward, determined by the SII according to the merit of the complaint.
It is important to mention that the filing of false reports constitutes a crime, punishable under criminal law.
For more information please contact our Tax team:
Rodrigo Albagli | Partner | ralbagli@az.cl
Álvaro Rosenblut | Partner | arosenblut@az.cl
Andrea Bobadilla | Director Tax Group | abobadilla@az.cl
Javiera Melo | Associate | jmelo@az.cl
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