糖心Vlog

糖心Vlog

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2024 Amendment to SII Resolution No. 106: Reorganization of Fiscal Oversight Units

  • The Internal Revenue Service of Chile has issued a new resolution modifying a previous one from 2021
  • This modification affects the organization and responsibilities of the units within the Department of Audit and Inspection
  • The changes are based on various legal sources including laws from 1986, 1980, and recent modifications in 2024
  • The Director of the Service has the authority to organize and direct the internal structure of the Service
  • Previous resolutions from 1984 and 1991 established the functions and structure of the Department of Audit and Inspection
  • The 2021 resolution reorganized these units and defined their scope of work
  • A new law in 2024 introduced the Department of General Anti-Avoidance Rules
  • The current resolution replaces the first resolution of 2021, updating the structure of the Department of Audit and Inspection
  • New departments include International Risk Analysis and Business Groups, Compliance Risk Analysis, Procedure Design, and Actions of Compliance

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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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