Decree Creating Unique Tax Standards and Establishing Rules for their Application


This decree creates a Unique Tax Standard System to identify every tax contributor in Chile. This system identifies all natural persons in the country with a unique tax number. This number will be affiliated with the Civil Registry database. This database should only be managed by the Colombian National Directory so that no duplicates or partial copies are kept between relevant states entities. 

This decree establishes the requirements for citizens seeking to acquire a number, and describes the registration process.  Though the  directory will maintain full control of the Civil Registry Database, it will allow other state entities to set up citizen accounts in the way which best fits their own accounting systems.

Document Details

Title (Non-English): 
Decreto Creando el Rol Único Tributario y Estableciendo Normas para su Aplicación
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Date of Document: 
Friday, January 1, 1988
Document Authors: 
Finance Ministry of Chile
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