The important link between theory and practice

The annual update of the Catalog of Tax Schemes of the Internal Revenue Service (SII) has allowed the country’s tax development to become more visible. Now, we are the ones who must be observed in our regular activities if there is any action that can be considered elusive and irregular, which in effect allows us to anticipate eventual conflicts. But is it being 100% effective?

Recording these cases in a document is not enough to prevent some actors from continuing to run the system, taking advantage of the gaps that are generated. If we really want these transgressions to stop occurring, it is a priority to improve and streamline the inspection process of the Internal Revenue Service (SII).

Although digitization has been a tremendous contribution to simplifying work, the number of modifications and adaptations that we have seen in the system leads to a time lag between what the regulations dictate and the on-site investigation. We must find a balance between theory and practice to avoid delays in the inspection process and detect possible irregularities in the regulations in time.


Kessler A.

Tax expert with advanced studies in Tax Reform. More than 10 years of experience in accounting outsourcing, Due Diligence, tax audits and tax compliance for companies in various industries. Such as: investment companies, real estate, technological development, automotive, among others. Auditor Accounting Degree, Central University of Chile. Diploma in Tax Management, Thomson Reuters Additional Tax and Agreements to avoid double taxation, Thomson Reuters