The Internal Revenue Service (also known by its acronym SII) is the public service in charge of the application and control of all Chilean internal taxes (i.e., excluding external taxes, such as tariffs), or of any other nature in which the Treasury has an interest and whose control is not specially entrusted to a different agency. The scope of its competence delimits, in turn, the scope of application of Chilean tax regulations.
This service reports to the Ministry of Finance. It has a regional directorate in each region of the country and five in the Metropolitan Region of Santiago, a Directorate of Large Taxpayers and the respective National Directorate. It has 51 units dependent on the regional directorates. It currently has two trade associations: the National Association of Internal Revenue Officials of Chile (ANEIICH) and the Association of Internal Revenue Auditors of Chile (AFIICH).
It currently has 4880 officials.2
Internal taxes are a simplified regime for the compliance of tax obligations of taxpayers, whether they are legal entities or individuals that comply with the requirements established in Decree No. 265-19.
The RNC application for companies has no cost, it is totally free, in accordance with Law 173-07 of Collection Efficiency.