Determination of tax liability

Abstract

In the present work, the application of the ex officio determination procedure provided for in the different national and provincial legal regulations is analyzed -which have a certain similarity between themselves and with respect to those provided for in municipal regulations-, as well as the criteria that. The competent collection agencies must follow to base the determination of the allegedly omitted tax obligation on a criterion based on "certain basis", or, secondarily, on "presumed basis".

In this way, the legal presumptions are also analyzed - which admit and do not prove otherwise - and the indications, both from the conceptual point of view, their classification and the necessary requirements to justify their application; making a distinction between these and fictions.
Finally, the development of the procedure itself is studied starting from the intervention order, the evidentiary means, the foreseen, the hearing, the administrative act that makes up the resolution of the case, the expiration and finally the effects of the determination for the parties. who are involved in it.