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Audit and Sanctioning Regime - Coggle Diagram
Audit and Sanctioning Regime
• DGI: Powers
o Audit and verification
o Determination ex officio
o Sanctioning authority
o Coercive collection
o Interpretative guidelines
o Technological tools
• Types of Audits
o Formal: documentation and administrative compliance
o Substantive: review of income, deductions, and tax base
o Electronic: data cross-checks and risk alerts
• Control Methods
o Risk-based segmentation
o Sectoral comparison
o Historical compliance evaluation
o International cooperation
• Tax Violations and Sanctions
o Formal: fixed fines
o Substantive: proportional fines
o Fraudulent: high fines and criminal penalties
• Administrative Tax Procedure
o Request for information
o Tax determination
o Remedies: reconsideration, appeal, administrative litigation
• Remedies and Appeals
o Reconsideration before DGI
o Appeal before TAT
o Administrative litigation before Supreme Court
o Others: suspension of enforcement, review ex officio