Chile: Report on 2025 transfer pricing audit activities
Report highlights advanced data analytics and risk methodologies in its taxpayer selection process.
The Chilean Internal Revenue Service (Servicio de Impuestos Internos, or SII) on August 24, 2026, announced the results of its 2025 transfer pricing audit activities, reporting the completion of 125 audits that generated nearly USD 103 million in additional tax collections, with an average yield of approximately USD 822,000 per audited case.
The SII highlighted that its taxpayer selection process relies on advanced data analytics and risk assessment methodologies.
In addition, for the first time, the SII published aggregated statistical indicators regarding international related-party transactions and country-by-country (CbC) reporting, further reinforcing its transparency and tax risk management strategy.
Read an August 2026 report prepared by the KPMG member firm in Chile