Information on Tax Identification Numbers
Section I – TIN Description
All individuals and entities that, due to their activities or condition, are or may be taxed in Chile,
must be registered in the Rol Unico Tributario (RUT or TIN Registry- Article 66 of the Tax Code).
This requirement applies to the carry-on of business activities in Chile, performance of dependent or
independent personal services within the country, and investments in debt and equity instruments,
amongst others.
The TIN Registry was created in 1969 through Decree No. 3 of the Ministry of Finance, which also
establishes its rules.
The TIN Registry is maintained by the Internal Revenue Service (SII). Entities, whether or not
resident in Chile, shall request their registration in the TIN Registry to the SII. Foreigners that are not
resident in Chile under immigration law provisions, shall also request the TIN number to the SII (e.g.
prior to investing in shares). In the case of Chileans and of foreigners resident in Chile, the National
Identity Number (RUN) given by the Civil Registry also serves as Tax Identification Number (RUT).
The Civil Registry provides the Internal Revenue Service with information on the National Identity
Numbers allocated to such individuals.
The Tax Identification Number is personal and not transferable, therefore:
Each number will be assigned to one particular person or entity.
The number´s holder keeps the same number throughout its legal existence.
Once the holder´s legal existence expires, the number is never reassigned.
The TIN/National Identity Number is the identification number used when acting in front of an
authority, or signing a contract or any formal agreement or application, and it is usually also
requested for day to day activities.
Automatic issuance of TINs to all residents for tax purposes:
There is no automatic procedure for issuing TINs to legal persons or entities, as they must register
with the Internal Revenue Service. The registration procedure for granting TIN can be performed
both onsite or through the web site and is regulated in Circular N° 31 of 2007 and N° 13 of 1999.
Individual* : yes no
* The RUN given by the Civil Registry is the same as the RUT in the case of individuals resident in
Chile.
Entities (as defined by the CRS): no
If no, instances where Entities are not being automatically issued a TIN are: see above.
Section II – TIN Structure
The TIN consists of two parts: the serial number, a dash (-) and the check digit, (xx.xxx.xxx-x) which
is obtained through an algorithm that consist of one digit ranging from 0 to 9 or letter K. The check
digit serves to validate the TIN, since this number may only have one check digit.
To verify that a TIN is right, a formula called the algorithm module 11 should be applied to the
number that comes before the hyphen. This is an arithmetic formula wherein the sum of the
multiplication is multiplied by 10 and divided by 11.
If the result of the above operation matches the check digit, the TIN structure is valid. The check
digit has three fundamental rules:
If it is equal to the result it is between 1 and 9;
K if the result is 10;
0 (zero) if the result is 11.
Section III – Where to find TINs?
National Identity Card
Driver’s license
Deeds
Contracts
Invoices
Import and export documents
Section IV – TIN information on the domestic website
TIN information: http://www.sii.cl/pagina/registro_contribuyentes/ayudas_inicio_actividades.htm
TIN verification: https://zeus.sii.cl/cvc/stc/stc.html
Section V – Contact point for further information
Name : Ms. Paula Acevedo
Government Agency : Servicio de Impuestos Internos
Function / Role : Coordinator Exchange of Information
Directorate : Tax Compliance Directorate
Full Address : Teatinos 120, piso 3, Oficina 315, Santiago, Chile
Generic e-mail address : intercambio.info@sii.cl
Telephone : +56 2 23951421
Fax : +56 2 23951755
Language skills : Spanish and English
