imageChile | Decree-Law No. 830, of 31 December 1974

Tax Code

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APPROVES TEXT SIGNED FROM THE TAX CODE No. 830.- Santiago, December 27, 1974. — Whereas: the provisions of Decree Laws no. 1 and 128, of 1973, and 527, of 1974, the Governing Board has resolved to issue the following DECREE LAW: Article 1. The following text of the Tributary Code is hereby approved: PRELIMINARY TITLE Paragraph 1 General dispositions Article 1. The provisions of this Code shall apply exclusively to matters of internal taxation that are, according to the law, within the competence of the Internal Revenue Service.