SII establishes tax self-reporting procedure

Apr 30, 2025

Taxpayers may self-report when they detect differences in their taxes that could constitute tax crimes.

On April 17, the Internal Revenue Service (SII) published Exempt Resolution No. 49 which establishes the self-reporting procedure for those taxpayers who, upon detecting tax differences that could constitute a crime, wish to formally report them.

This process is framed within the provisions of Article 100 sexies of the Tax Code, incorporated by the Tax Compliance Law.

What should I know about the Self-Reporting Procedure?

  1. Presentation of the Self-complaint:
  • It must be made before the National Directorate of the SII, preferably through the website sii.cl.
  • The taxpayer must identify himself/herself with his/her RUT and tax code.

2. Information required:

  • Proposed tax returns to be rectified (up to the three previous tax years).
  • Detailed account of the reasons and maneuvers that originated the tax difference.
  • Reason why it considers that such maneuvers could constitute tax offenses.

3. Correction of Omissions:

  • If information is missing, the taxpayer will be requested within five working days. If this is not done, the filing will be considered abandoned.

4. Review and Decision:

  • The Criminal Judicial Defense Department will verify compliance with the requirements within 15 working days.
  • The approval of the request corresponds to the Executive Committee of the SII.

The use of this tool allows taxpayers to regularize their tax situation voluntarily, facilitating collaboration with the SII and mitigating criminal consequences.

It is essential to act promptly and transparently when detecting possible irregularities.

For more information about the procedure you can consult our Tax team:

Rodrigo Albagli | Partner | ralbagli@az.cl

Álvaro Rosenblut | Partner | arosenblut@az.cl

Andrea Bobadilla | Director Tax Group | abobadilla@az.cl

Valentina Herrera | Associate | vherrera@az.cl

Javiera Melo | Associate | jmelo@az.cl

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