By Francisco Orellana, Partner of the Legal and Tax-Customs Litigation Area at CCL Auditores Consultores and President of the Chilean Institute of Customs Law.
Read the letter in Diario Financiero.
Dear Editor,
As reported by Diario Financiero, this Monday the article-by-article voting began on the Bill on Compliance with Tax Obligations.
The bill is moving in the right direction toward the unification of Fiscal Administration and Tax-Customs Justice (TTA-Customs-SII-Treasury). During its discussion in the Chamber, the initiative already incorporates highly anticipated measures for importers and exporters, establishing that the Taxpayer Advocate’s Office will also review acts carried out by Customs and the Treasury. It also creates a robust Charter of Rights for Customs Taxpayers, similar to that of the SII Tax Code, which has been in force for 14 years.
In addition, within Customs justice, procedures and deadlines are unified, progress is made in digitalization, and taxpayers and customs brokers are given the possibility to file claims before the TTA of their domicile against the National Director, ensuring equal burden of proof, among other improvements.
These measures generate greater legal certainty and efficiency. However, we will remain attentive to the upcoming legislative stages that the bill must undergo, where we hope this fiscal unification will be further strengthened in proceedings before the Tax and Customs Courts, allowing them to also adjudicate acts of the Treasury, reinforcing taxpayer rights, and providing the Taxpayer Advocate’s Office with professionals and specialized training in customs matters.