Providing specialized services and guidance to help medium-sized entities navigate complex tax regulations.
While often grouped under broader operational directorates, specific sub-directorates manage the administrative cycle of tax collection and "coactive collection" (enforced payment) for regional taxpayers.
Metrics on the resolution of petitions, complaints, and claims (PQR) filed by taxpayers.
Tracking of "morosos" (taxpayers in arrears) and the progress of persuasive or coercive collection actions.
The (Sub-directorate of Medium Taxpayers) is a specialized administrative unit within national tax authorities, most prominently in Chile (SII) and Colombia (DIAN). Its primary purpose is to manage tax administration and compliance for businesses that do not qualify as "Large Taxpayers" but represent a significant portion of national revenue. Core Responsibilities