• The Chilean IRS is empowered to request, receive and cross-reference information containing named data from agencies of the State Administration, to the extent necessary for the proper exercise of its audit powers and the correct application of taxes.

Effective date: November 1, 2026

• The Chilean IRS must provide the Budget Office with the tax information strictly necessary to validate the income levels declared by social program beneficiaries, in order to avoid errors in budget allocation and safeguard the proper allocation of resources.
  
  Such information will remain secret or confidential pursuant to Article 35 of the Tax Code.

Effective date: November 1, 2026

• The vacancy resulting from the eventual legal abolition of the TEA is resolved by granting the respective Court of Appeals the processing, hearing and enforcement of all matters that would have been heard by the abolished TEA.
• The transitional rules are as follows:
  • If the appeal was “ready for a ruling” at the time the TEA was abolished, the original appellate court must render its decision.
  • Matters relating to the compliance with and enforcement of decisions already issued by the TEA are assigned to the respective Court of Appeals.

Effective date: November 1, 2026