Law No. 21.713, which establishes rules to ensure compliance with tax obligations within the Pact for Economic Growth, Social Progress and Fiscal Responsibility, was recently published in the Official Gazette.

This bill includes new measures to strengthen the auditing function of the Internal Revenue Service (SII), modernise tax administration, make the lifting of bank secrecy more flexible, strengthen the Taxpayer Ombudsman's Office, and make it easier for taxpayers to comply with their tax obligations, among other matters.