Lesson 2.- The proof |
1. Burden of proof.
2. Means of proving and assessing in tax procedures.
3. Presumptions and legal fictions. |
Lesson 4.- The Inspection procedure |
1. Concept. Inspection officials, powers of inspection, function of the inspection.
2. Place and time of the proceedings.
3. Documentation of the inspection proceedings. |
Lesson 6.- Violations and penalties |
1. Introduction.
2. Tax violations and classification of tax violations.
3. Elements of tax violation.
4. Qualification and classification of tax sanctions.
5. Extinction and transmission of sanctions.
6. Tax penalties.
7. Graduation of sanctions.
8. Extinction.
9. Types of tax violations and punishment.
|
Lesson 8.- Appeals, claims and other review procedures and suspensions |
1. Reversal and economic-administrative channel
2. Rectification of tax returns and self-assessments
3. Special review procedures: refund of undue payments, rectification of errors, revocation of tax management decisions, review of decisions that are legally null and void, declaration of detrimental nature of a decision.
|