Under Article 4.1, the agency of the country whose Social Security coverage laws will continue to apply to a person in accordance with the various rules set forth in Article 5 of the Agreement will issue a certificate to that effect when requested to do so by the person concerned (i.e., the employee, employer or self-employed person). When presented to the appropriate agency of the other country, the certificate will establish the basis for the exemption of the person from the coverage laws of that country. Retroactive recovery of U.S. contributions paid with respect to services for which a coverage exemption has been in effect would be subject to the time limitations for refunds of taxes in the Internal Revenue Code.
Article 5.2 of the Agreement provides that a self-employed person will be subject only to the laws of the country in which the person resides. Since Chile's Ministry of the Interior is responsible for making residence determinations under Chilean law, the Chilean liaison agency will decide whether to issue a certificate of coverage to a self-employed person claiming Chilean residence based on the Interior Ministry's residence determinations.