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The Chamber could reopen tax collection proceedings from 2014 and 2015

The Chamber could reopen tax collection proceedings from 2014 and 2015

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On August 19, 2021, the following was published on the web “La Prensa Gráfica” website:

1. Request for follow-up audience and reopening of tax collections

It was commented on the website that the Minister of Finance, Alejandro Zelaya, filed a petition in the CSJ (Corte Suprema de Justicia – Supreme Court of Justice) for the Constitutional Chamber imposed to conduct a follow-up audience on a resolution issued by a previous Chamber and could allow it to reopen cases of tax collection seven and six years ago.

2. Background – Completion o processes

It should be recalled that, in 2014, the Assembly approved an amendment to the tax code so that there would be no expiration period in the tax administration’s power to audit taxes and fines. However, the Constitutional Chamber declared it unconstitutional in 2018.

Then, the same Chamber ordered that the proceedings already open should be completed no later than December of the same year. However, in September of that year, the Assembly issued another decree when considered an insufficient time for the proceedings already open to being completed, and therefore determined that the proceedings corresponding to 2014 and 2015 were to be terminated.

3. New request

Now, the Minister of Finance requested the Court to perform a follow-up audience on the resolution declaring the amendment to the tax code is unconstitutional, considering it not complied with. That would mean opening the possibility that processes of 2014 and 2015 can be collected.

4. Auditors

The DGII (Dirección General de Impuestos Internos – General Directorate of Internal Taxes) and the sub-directorate of audits will be in charge of determining the amounts of collection. Therefore, it has been requested that the Court should rule by following up on compliance with the sentence and return the Ministry’s taxation powers since the effects of the sentence had not expired.

Source: La Prensa Gráfica 25/08/21

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