TAX AUDIT POWERS OF THE CHILEAN TAX AUTHORITY
- 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 this regard, the Ministry of Social Development and Family and other agencies that administer the socioeconomic characterization instrument shall provide information on the individuals included in that registry, both to the Chilean IRS for tax enforcement purposes and to the Budget Office (Dirección de Presupuestos) for purposes of evaluating and ensuring the efficiency of public expenditure.
- For the latter purpose, disclosures to the Budget Office shall be made upon a reasoned request, with priority given to anonymized or aggregated data. Individually identifiable personal data may only be disclosed on an exceptional basis, subject to a duty of confidentiality and in accordance with the safeguards established under Law No. 19,628.
- 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.
The inclusions in color correspond to amendments submitted to the original Bill, as approved by the Chamber of Deputies.