Chilean tax authority proposes new registry for tax advisors

In Chile, the Internal Revenue Service (SII) has proposed the implementation of a public registry for tax advisors. The initiative aims to reinforce the social role of advisors by managing sensitive taxpayer information and promoting transparency and ethical standards.

However, concerns have been raised regarding the nature of the proposal. While presented as voluntary, the registry includes requirements such as university degrees, minimum experience accreditation, and knowledge evaluations. Critics argue these measures resemble professional certification—a process not currently established in existing laws—and could create a distinction between “recognized” and “unrecognized” advisors, potentially impacting free competition.