Tax inspection and defense

Our team of professionals has extensive experience in providing highly qualified services in tax law, which distinguishes us to face possible objections by the Tax Authority and defend you with strategies that allow a favorable outcome.

What is a tax audit procedure?

The process of Fiscalization includes a set of tasks that have the purpose of urging the taxpayers to fulfill their tax obligation; ensuring the correct, complete and timely payment of taxes.

For this purpose, the SII is authorized by law to examine the returns submitted by the taxpayers within the time limits it has, and to review any deficiency in their returns, to settle a tax and to pay the taxes that may be due.

What is the purpose of an audit?

1. Control of tax compliance
 The control of tax compliance corresponds to the actions that the SII carries out to evaluate the behavior of the taxpayers in all the interactions given by periodic obligations that the tax legislation contemplates and that the SII establishes.

2. Control of tax non-compliance
The inspection of tax non-compliance is related to the permanent task of the SII to detect taxpayers who evade taxes and to ensure the integrity of such taxes in the tax coffers. For such purpose, the determination of default indicators should be emphasized, allowing to focus on the sectors or groups of taxpayers to be audited. A clear example of this is the Fiscalization Plans.

3. Prosecution of tax fraud
It is materialized through a work of analysis aimed at detecting those areas and sectors of activity most prone to tax evasion, and which by their nature impose serious economic and social damage to the country. The objective is to weaken the economic and financial capacity of individuals and organized groups that carry out illicit activities in order to cut off the flow of income that allows for the continuity of their operations.

What happens when the tax audit ends?

The SII must verify and check the determination of tax obligations by the taxpayer, such determination may also be modified when the Tax Authority finds an omission or any inaccuracy. This implies that the taxpayer may contradict such acts, as long as he does not agree with them.

What does our tax defense consist of?

Our tax defense implies the exercise of all the mechanisms enabled in the current legal framework to exercise the right to contradict the acts issued by the Tax Authority with respect to which the client does not agree and intends to revert it to the administrative or judicial venue, as appropriate. An adequate tax defense implies the filing of the appeal, request and procedural remedy that corresponds to the acts issued by the Tax Authority, for which we design and implement defense strategies, with successful results in the administrative and judicial stage.