Compliance
Navigating Chile’s New Administrative Appeals: Understanding Circular 35 and Your Rights
Chile’s tax authority recently updated how taxpayers can challenge decisions via RAV, RAF and Recurso Jerárquico—here’s what you need to know to protect your rights.
By NomadicTax Research Team • 5-8 min read • September 9, 2026
## What changed with Circular 35 (31-August-2026)
Chile’s Servicio de Impuestos Internos (SII) published **Circular 35** on 31 August 2026 to update instructions concerning administrative appeals: **Reclamación de Actos Varios (RAV), Recurso de Apelación Fiscal (RAF),** and **Recurso Jerárquico**. It replaces Circular 34 (June), N° 26 (June), and a portion of Circular 12 from 2021. ([sii.cl](https://www.sii.cl/transparencia/2026/normativa_dn.html?utm_source=openai))
## Key Implications for Taxpayers
- **Updated timelines** for when you can file each type of appeal and procedural steps are clarified.
- Certain prior rules in other circulars are now annulled or superseded.
- Officials and taxpayers must follow the new procedural formats. Missteps using old circulars (e.g. format or deadlines) may lead to dismissals.
## Practical Example
María, a small business owner whose property tax assessment was denied under RAF, must now ensure she references Circular 35’s updated instructions when lodging the appeal—if she uses the former procedures from Circular 26 or 12, it could affect whether her appeal is accepted.
## Actionable Insights
1. **Review Circular 35 in full**: ensure you know court forms and deadlines. The SII “Gobierno Transparente” site hosts the official text. ([sii.cl](https://www.sii.cl/transparencia/2026/normativa_dn.html?utm_source=openai))
2. **Audit past administrative actions**: if you filed appeals recently using older procedures, check whether Circular 35 requires any corrective action.
3. **Use external advisors**: Lawyers or accountants specialized in Chilean tax law can help ensure your process is compliant, especially during the transition.
## Why it Matters
- The right to challenge tax decisions is central for fair taxation. Circular 35 aims to standardize rules, reduce uncertainty, and provide equal treatment.
- For businesses, delays or misfilings in appeal processes could mean losing rights to reimbursement or correction.
**Bottom line**: tax administrative appeal procedures in Chile have shifted. Update your internal compliance and appeal strategies now to ensure nothing falls through the cracks.