Dispute resolution

Chile Dispute Resolution Country Profile



last update 28 July 2015


Competent Authority

Mr. Juan Alberto Rojas
Servicio de Impuestos Internos
Teatinos 120, Piso 6
Santiago, Chile
Tel: (56 2) 23951600
Fax: (56 2) 23951669
e-mail: director.sii@sii.cl


Servicio de Impuestos Internos

Scope of MAP & MAP APA

Relief for Taxation not in accordance with the Convention.

Interpretation and application of the Convention as required to arrive at solutions for specific cases.

Domestic guidelines & administrative arrangements

MAP: No specific instructions.

APA: Regulation N° 68, June 21, 2013

Time for filing

Depends on the specific treaty and/or domestic time limitations.

Form of request

MAP: No specific form

APA: Specific form required

Documentation requirement

MAP: No specific documentation requirement.

APA: Specific documentation required.

User fees


Tax collection / penalty / interest

No special treatment for taxpayers in MAP.

Other dispute resolution mechanisms


Government Website




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