Legal Representation before the Chilean Internal Revenue Service (SII)
In Chile, companies are required to appoint at least one legal representative with residency in the country. In practice, for foreign investors, this role is primarily relevant for tax compliance purposes and interaction with the Chilean Internal Revenue Service (SII).
Puente Sur provides legal representation services strictly limited to tax matters before the SII. In this capacity, the legal representative acts as the official point of contact with the tax authority and is responsible for administrative compliance, including maintaining the company’s tax information up to date, submitting required filings (tax returns and affidavits), and receiving notifications from the SII.
According to applicable regulations and administrative rulings, taxpayers—through their legal representative—must inform the SII of relevant changes such as:
- Change of company name
- Change of domicile or address
- Change of business activity
- Opening or closure of branches
- Changes in ownership structure
- Capital increases or decreases
- Change of legal representative
- Corporate transformations, mergers or divisions
These updates must generally be reported within the statutory deadlines established by Chilean tax law.
It is important to note that Puente Sur’s legal representation services are limited to administrative and tax compliance matters before the SII. Any broader legal representation (including judicial, labor, or non-tax administrative matters) may be provided separately as a special service, if required.