The Chilean Tax Authority is empowered to request, receive, and cross-reference information with any agency of the State Administration, to the extent necessary for the proper exercise of its audit powers and the correct application of taxes.

In turn, the Chilean Tax Authority shall provide the Budget Office with the tax information strictly necessary to validate the income levels declared by social program beneficiaries, with a view to preventing duplication of benefits and errors in budgetary allocation and to safeguard the correct allocation of resources.

• The vacancy created by the eventual legal abolition of the TEA is resolved by assigning to the respective Court of Appeals the processing, hearing, and enforcement of all matters that would have fallen under the jurisdiction of the abolished TEA.
• The transitional rules are as follows:
  • If an appeal was “ready for a ruling” at the time of the TEA’s abolition, the original appellate court must render its decision.
  • Matters relating to the enforcement and execution of decisions already rendered by the TEAs are entrusted exclusively to the respective Court of Appeals.