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1.1 Introduction: overview of the domestic payroll system

Chile

1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

Chile's official name is República de Chile (Republic of Chile). Its territorial organisation is composed of 16 regions, 56 provinces and 346 municipalities. Although each region has its elected governor and each municipality has its elected mayor, Chile is a unitary, democratic, and presidential republic.

The tax year is the calendar year. For tax residence, see 2.1.1.

SpanishEnglishFunction
Servicio de Impuestos Internos (SII)Internal Revenue ServiceApply and supervise all internal taxes currently in force or to be established, fiscal or otherwise, in which the Treasury has an interest and the control of which is not specially entrusted by law to a different authority.
Defensoría del Contribuyente (DEDECON)Taxpayer Defence OfficeSafeguard, promote and protect the rights of taxpayers, especially the most vulnerable and micro, small and medium-sized enterprises, through free, specialised and modern services that allow for proper compliance with their tax obligations.
Tesorería General de la República (TGR)National Treasury

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