The new provisions will come into force on May 1, 2025.
With the entry into force of the Tax Obligations Compliance Law, article 11 of the Tax Code was modified establishing that all notifications made by the Internal Revenue Service (SII) will be made via e-mail.
It is important to mention that this will apply to the address registered in the taxpayer’s personal website, except in the following cases:
- Taxpayer has not informed an email.
- When a legal provision mandates a different form of notification.
- Taxpayers who lack the technological means, do not have access to electronic means or only exceptionally act through them.
- Those domiciled in an area with low or no connectivity.
In these cases, taxpayers must submit a request to the SII, accompanying the background information justifying the exception, which must be resolved within 30 days.
When does this modification come into effect?
The new provisions will start on May 1, 2025, so taxpayers -from now- can:
- Modify your e-mail address on the SII website.
- Formally request to be excluded from electronic notifications, if they meet the requirements.
In view of this, we recommend verifying that the e-mail address registered with the SII is up to date or evaluating whether it is appropriate to file an exception request.
Do you have doubts about the new notification rules or do you need support to evaluate your situation? Contact our Tax Group:
Rodrigo Albagli | Partner | ralbagli@az.cl
Álvaro Rosenblut | Partner | arosenblut@az.cl
Andrea Bobadilla | Director Tax Group | abobadilla@az.cl
Valentina Herrera | Associate | vherrera@az.cl
Javiera Melo | Associate | jmelo@az.cl
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