Taxpayers’ rights

Positive silence

The principle of positive silence is removed as a general rule. Therefore, requests made by taxpayers will be deemed rejected if they are not resolved within the legal term by the IRS.

Audit limitation

The IRS is not authorized to re-audit or review unless certain specific post-audit event occurs and requirements are met.

Statute of limitations

The IRS is authorized to request documents beyond the statute of limitation period limited to specific cases (i.e., carried-forward losses, VAT credits and tax costs determinations).

Catalog of rights

Certain taxpayers’ rights introduced by the tax reform project are specified and delimited. The special administrative complaint is replaced by a new safeguard claim.


Jaime Carey
Managing Partner
+56 2 2928 2224
jacarey@carey.cl
Jessica Power
Partner
+56 2 2928 2214
jpower@carey.cl
Manuel José Garcés
Partner
+56 2 2928 2226
mgarces@carey.cl

The content of this website is provided by Carey y Cía. Ltda. for educational and informational purposes only and is not intended to be exact or complete, and should not be relied on or treated as a substitute for legal advice. No information in this website is final, and it is subject to correction, updates, amendments and other modifications. Carey y Cía. Ltda. is not responsible for the content of other websites that include links to this site or are linked from it.