- The figure of the anonymous informant is created, establishing a protection statute for individuals who voluntarily collaborate in the investigation of tax-related crimes. This status is granted by a resolution issued by the Chilean IRS, and both the resolution and the informant’s identity will be kept confidential.
- Individuals involved in the reporting conduct, holding management positions in the reported, lawyers who have provided legal counsel within the three years, persons investigated or convicted of tax offenses or tax infractions before the Tax Courts, and those who have received information from previously disqualified persons, are not eligible to benefit from this statute.
- The anonymous whistleblower will have the following rights:
- Safeguard of its identity and any information that could lead to their identification, which will be kept confidential, along with police protection measures that at the request of the Chilean IRS may be appropriate.
- The right to receive 10% of the fine (provided it is not below the statutory minimum for the crime) that is judicially imposed as a result of the information provided, to the extent the defrauded tax exceeds 100 UTA (approximately USD 87,000). This amount will be considered non-taxable income.
- Exemption from criminal, administrative, and civil liability for providing the collaboration, with certain exceptions.
- Penalties are established for anyone who discloses information obtained under this statute, including specific penalties in the event that the offender is an official of the Chilean IRS or of any public organism.
Effective Date: The described statute will come into force six months after the publication of the law in the Official Gazette.
