El autor analiza el eventual conflicto de las potestades del Servicio de Impuestos Internos, de "recopilar antecedentes" que permitan a su Director fundar su decisión de ejercer o no la acción penal ante la existencia de un delito tributario, y las del Ministerio Público, a quien de acuerdo con la Constitución Política de la República y el Código Procesal Penal corresponde de manera exclusiva a la facultad de "investigar" los hechos constitutivos del delito. Aborda en seguida la inconstitucionalidad del art. 162° inciso cuarto del Código Tributario que permite la sustitución del procedimiento administrativo por otro criminal para castigar los mismos hechos investigados en aquél.This article analyzes the eventual conflict of authority between the Internal Revenue Service and the Attorney General Office. This conflict is related to "conpile antecedents" which allows the Director of the Internal Revenue Service to support his decision of exercise or not the criminal action when a tax felony has been probed, and the Attorney General Office exclusive Power, granted by the Constitution and the Criminal Procedure Code, to "investigate" felonies. On the same way, the author examines the unconstitutionality of the article 162, paragraph fourth, of the Tax Code, Which allows the substitution of administrative procedure by criminal procedure to punish the same facts that were investigated in the primitive procedure.