Modifications to the Tax Code: Strengthening of the statute of taxpayer rights

by | Nov 3, 2021

The Chilean Institute of Tax Law recently published the article “Safeguarding resource as a control mechanism in favor of taxpayers in tax examination processes”, written by our senior associate, Patricio Casas. In it he analyzes the main modifications of article 8 bis of the Tax Code, which seek to strengthen the statute of taxpayer rights in the examination processes, among others.

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