By Francisco Orellana, Partner of the Legal and Tax / Customs Defense Area at CCL Auditores Consultores and President of the Chilean Institute of Customs Law (ICDA).
Dear Editor,
This week, Diario Financiero reported on the set of measures proposed by the CPC to advance better tax compliance. Among the 28 ideas—compiled into five pillars—outlined in the document, particular attention is drawn to the “Modernization of the Tax Administration,” where the association proposes unifying the SII, the General Treasury of the Republic, and Customs into a single entity, thereby following the path taken by most OECD countries.
It is noteworthy the rejection of this measure expressed by the Ministry of Finance, which argues that it would not significantly improve efficiency and that there would be no clear benefits. This stance contrasts with another government proposal: that the General Anti-Avoidance Rule be directly declared by the SII on the grounds that this would align with OECD standards—standards that are now dismissed in relation to the CPC’s proposal.
The need for this unification lies in the efficiency and clear benefits it would bring to taxpayers, especially in our country, where a large portion of GDP is driven by foreign trade. This would allow companies to no longer interact separately with Customs, the SII, and ultimately the Treasury, but rather with a single entity.
On the other hand, this unification also aligns with the proposal that Tax and Customs Courts should adjudicate not only the acts of Customs and the SII, but also the collection of tax debts by the Treasury. It further integrates with the need for a single Taxpayer Ombudsman for actions of both the SII and Customs, as well as the need for greater uniformity across various tax and customs judicial procedures. Ultimately, the proposed unification would result in greater legal certainty for taxpayers.