Practice area
Tax Matters
Planning, tax defense and risk management for companies and family estates.
What this area covers
- Legal counsel
- Transfer pricing
- Tax defense
- Preventive diagnostics
- Family business planning
- Financial audits
- Accounting and representation
- Corporate risk monitoring and management
- Estate planning
- Offshore companies
Frequently asked questions
The Chilean tax authority notified me of an audit — what are my deadlines?
Yours are set by each request, but the one worth knowing is the tax authority's: once it certifies that it has received every document requested, it has a strict nine months to summon, assess or issue a payment order (art. 59 of the Tax Code), and twelve in cases such as transfer pricing. That certification is what starts the clock.
Can I challenge a tax assessment, and how?
Yes, before the Tax and Customs Court, within a strict ninety days from notification (art. 124 of the Tax Code). Before that there is the voluntary administrative review of art. 123 bis, filed within thirty days with the tax authority itself, which suspends that deadline while it is pending.
What is the difference between a tax infringement and a tax crime?
Art. 97 of the Tax Code contains both: some conduct only carries fines, while other conduct also carries prison where there is intent — using false invoices, for instance. The difference is not the amount but the intent, and each is pursued along a different track. That is why an audit answered late or half-heartedly can change its nature.
This is general information about Chilean law, not advice on a specific case: deadlines and requirements change with the facts.
Other practice areas
Need counsel in Tax Matters?
Tell us what happened and we will tell you whether we can help and how. Santiago and Valparaíso, Monday to Friday.