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 the Chilean Tax Authority with information on the individuals contained in that registry.
- In turn, the Chilean Tax Authority shall share such information with the Budget Office (Dirección de Presupuestos) for the exercise of its functions.