Chile bets on more efficient tax and customs courts

The new courts are already operating in the northern part of the country and will administer justice in a modern, efficient and transparent way, in keeping with the international challenges posed by globalization.

Efficient tax and customs courts
The new Tax and Customs Court (TTA) improves the tax and customs justice system in the country

Starting 2 February, the regions of Arica y Parinacota, Tarapacá, Antofagasta and Atacama will have a new Tax and Customs Court (TTA), which kicks off the gradual implementation of the reform that strengthens and improves the tax and customs justice system in the country.

The objective of the new system is to benefit private individuals and legal entities with the processing and resolution of conflicts independently of the Internal Tax Service (SII) and the National Customs Service.

Specifically, they will be located in the regional capitals, or AricaIquiqueAntofagastaand Copiapó. “The new Tax and Customs Courts reflect a reform that began as a demand by different sectors of the government. Now we can see in four of the country’s northern regions how that demand is being transformed into a concrete public policy,” stated Finance Undersecretary María Olivia Recart.

The creation of this new system is also aimed at implementing a new specialized, modern, efficient and transparent tax and customs justice system that is up to the challenges of integration posed by globalization.

It should be noted that application of the tax and customs justice system reform began on 1 February this year and that for the first time in Chilean history there will be specialized examination courts operating. In this way, only the tax and customs cases that were pending up until that date will continue to be resolved by the SII or the National Customs Service.

A total of 18 TTA are expected to be implemented nationwide by 2013. To speed the system up, people will be able to present lawsuits without attorneys for amounts under 32 Unidades Tributarios Mensuales (UTM), equivalent to just over US$ 2,000, in addition to when there are complaints over the violation of constitutional rights or omissions on the part of the SII.

This post is also available in Spanish