USC Repository :: Browsing by Author "Ruiz Acevedo, Rafael Edinson"

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Alcances jurídicos y procesales de la Inspección Tributaria en Colombia
(Universidad Santiago de Cali, 2024) Ruiz Acevedo, Rafael Edinson; Marín Abadía, Leidy Yobana
The Tax Inspection as a means of proof in tax administrative processes in Colombia, allows an evaluation of the parameters that the tax office considers relevant to achieve a guide to the establishment of the tax reality of each of the taxpayers; In this sense, it is necessary to understand that the aforementioned mechanism brings with it a series of legal consequences within the procedural development, one of the most notable is the suspension of terms for the notification of the special requirement, the liquidation of review or for the ruling. of the reconsideration appeal; Due to the above, numerous doubts have been raised among taxpayers about the application of the suspension of the term in advanced administrative processes, which have been resolved by the issuance of legal concepts from the National Tax and Customs Directorate (DIAN). and rulings of the Council of State, which we will analyze herein. In the same way, we will study the other legal implications that the Tax Inspection generates for each of the parties and the behavior of the mechanisms used under the provisions of the principles of Immediacy, publicity and contradiction.