The RAF seeks to rectify manifest errors or vices committed by the tax administration.
The Internal Revenue Service (SII), through Reserved Official Letter No. 57, has clarified the scope of the procedure for Review of the Auditing Action (RAF), reaffirming its nature and detailing its application in tax administrative acts that present manifest errors or defects.
What type of errors can be reviewed through this procedure?
It is only allowed to correct faults, understood as those that are:
- Evident, clear or manifest.
- Detectable through the simple reading of the administrative act or its comparison with the documents that support it.
The official notice emphasizes that this procedure seeks to rectify manifest errors or defects committed by the tax administration, although it confirms the possibility of reviewing administrative acts that are based on the taxpayer’s own errors.
You can review the Oficio Reservado No. 57 here.
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
Catalina Rojas | Senior Associate | crojas@az.cl
Javiera Melo | Associate | jmelo@az.cl
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