SII sets general criteria to waive interest and penalties in settlements

The Internal Revenue Service (SII) has established the general criteria under which it will grant waivers in conciliation or extrajudicial settlement proceedings. This was done through exempt resolution No. 145, dated October 23, 2026, an extract of which was published this Tuesday, November 3, in the Official Gazette of the Republic of Chile, in Section I (General Norms), under the official reference CVE 2893184.

The act was issued by the National Directorate of the Internal Revenue Service, a service dependent on the Ministry of Finance, and concerns the conciliation and extrajudicial settlement procedures regulated in articles 132 bis and 132 ter of the Tax Code, the administrative channels provided to resolve differences between the taxpayer and the treasury regarding disputed tax debts. The extract is signed by Jorge Rodrigo Trujillo Puentes, Director of the service.

The publication arrived eleven days after the issuance of the resolution, dated October 23, 2026, and adopted the extract format: the Official Gazette records the number, date, and object of the act, and refers to the portal www.sii.cl for consultation of the full text.

General criteria for waivers in conciliations

According to the extract, exempt resolution No. 145 “establishes general criteria for the granting of waivers in conciliation or extrajudicial settlement proceedings, regulated in articles 132 bis and 132 ter, both of the Tax Code.”

As these are general criteria, the act defines a uniform application framework for these two proceedings, in which the Internal Revenue Service and the taxpayer discuss fiscal debts before reaching a judicial definition.

The published extract does not detail specific percentages, amounts, or deadlines for waivers: those elements remain in the full text of the resolution, available at www.sii.cl.

Publication by extract and verification of the act

The copy corresponds to edition no. 44,589 of the Official Gazette of the Republic of Chile, corresponding to Tuesday, November 3, 2026, under the General Norms heading of Section I, with the seal CVE 2893184.

The document was electronically signed in accordance with Law No. 19,799 and includes a timestamp and advanced electronic signature; the authenticity of a printed representation is verified by entering the code CVE 2893184 on the Official Gazette website.

Other SII pronouncements in the same edition

The November 3 edition also included two other extracts from the Internal Revenue Service / National Directorate:

• Exempt Resolution No. 144, dated October 23, 2026, which establishes requirements for invoices and dispatch guides covering the transport of tangible movable goods and repeals Exempt Resolution SII No. 154, of 2025 (CVE 2893180).
• Ordinary Letter No. 2,679, dated October 7, 2026, which rules on monetary correction in a non-profit organization and changes the criterion established in Letter No. 214, of 2024 (CVE 2893178).
• Both documents also refer to the portal www.sii.cl to consult their full text and bear the signature of the Director of the service.

The relevance of CVE 2893184 lies in the fact that it moves a decision that until now was resolved on a case-by-case basis to the regulatory level: having general waiver criteria allows taxpayers with conflicting tax debts to anticipate how their request will be evaluated in a conciliation or an extrajudicial settlement. For taxpayers and their advisors, the next step is to review the full text at www.sii.cl, where the concrete terms under which the Internal Revenue Service will apply those criteria will be known.

Source: Official Gazette of the Republic of Chile, no. 44,589, November 3, 2026, Section I (General Norms), page 1 (official reference: CVE 2893184).