- Special powers are granted to the Tax Ombudsman in order to safeguard the rights of taxpayers before the General Treasury of the Republic and the National Customs Service. Likewise, it is granted powers of representation in claims procedures for violations of rights regulated in the Tax Code and the Customs Ordinance.
- The Tax Ombudsman’s duty of guidance is expanded, and the duty of “accompaniment” is added, which consists of carrying out education and training actions and plans for taxpayers initiating their operations to enable them to understand and correctly comply with their tax obligations.
- The powers of representation of taxpayers by Tax Ombudsman are extended to cover all types of administrative requests and claims.
- The ability to request information from the Chilean IRS and the General Treasury of the Republic, necessary for the Tax Ombudsman to fulfill its functions, is included.
- It is added as part of the Tax Ombudsman’s obligations, to give an annual account of its management before the Senate Finance Committee.
Effective Date: As a general rule, these amendments will become effective as from the first day of the month following the publication of the law in the Official Gazette, except for certain specific modifications that will become effective as from January 1, 2025.
