SF: Chile's tax authority unveils its comprehensive 2026 compliance strategy, combining enhanced taxpayer assistance with stricter enforcement measures to combat evasion, tax fraud, and organised crime while promoting voluntary compliance and business formalisation.
Chile’s tax authority (SII) has presented its 2026 Tax Compliance Management Plan (PGCT) on 29 January 2026, emphasising taxpayer support, business formalisation, cooperative compliance, and the fight against tax evasion and organised crime.
This annual plan, mandated by Law No. 21,713, was submitted to the Tax Council and Senate Finance Committee following feedback received in November and December. The approach combines risk management with enhanced institutional capabilities, integrating facilitation services, prevention measures, tax education, targeted audits, and legal action against deliberate non-compliance.
Supporting taxpayers through facilitation and prevention
The 2026 Tax Compliance Management Plan also prioritises assistance for small businesses and informal vendors, particularly those operating in open-air markets.
The SII will provide targeted support services to guide new taxpayers through registration processes. Service improvements include enhanced office protocols, reduced response times, and video call support for common procedures like business activity verification and tax return amendments. For high-volume processes such as tax filings, online support will be strengthened with real-time alerts to help taxpayers and advisors avoid errors.
The SII will develop a Code of Best Practices with tax intermediary associations and create cooperative agreements for small and medium enterprises (SMEs) based on tax sustainability indicators. Large business groups and multinationals will be encouraged to sign cooperation agreements, while Advance Pricing Agreements (APAs and BAPAs) will continue to be promoted.
A new digital tool will facilitate communication about construction projects to update property registries. Tax education will target high school seniors and university students in business programs, addressing the growing trend of entrepreneurship among young people.
Strengthening audits and control measures
The SII will maintain its focus on sectors that generate the highest tax revenue, including business groups, multinationals, and high-net-worth individuals.
For wealthy taxpayers, the SII will utilise information from the Common Reporting Standard (CRS) to audit potential underreporting of Global Complementary Tax and Inheritance and Gift Tax. The service will also reduce the Income Tax compliance gap, enhance technological tools, and expand on-site monitoring through new technologies such as cameras at the Angostura checkpoint.
A new Invoice Operation process will ensure the quality and integrity of Electronic Tax Documents (DTEs), enabling advanced analysis to identify non-issuance and VAT underreporting. This will be supported by a specialised area for document analysis and control.
Tackling tax fraud and organised crime
Building on initiatives from late 2024, the SII will continue multi-sectoral collaboration to combat illicit trade. This includes implementing traceability models for commercial operations in informal sectors, such as copper scrap collection and sales.
Enhanced controls on tax document issuance will detect false invoices and shell companies through risk indicators in business registration and verification processes.
The SII will advance the detection of illegal activities through tax information analysis, identify emerging economic sectors linked to organised crime, and strengthen coordination with relevant agencies to enable effective legal action. The service will also prioritise early generation of tax offence cases for timely prosecution, particularly those connected to organised crime.
