Summary.
The Tax Code governs national taxes, tax obligations, and procedures for assessing, collecting, and reviewing tax debts. It also establishes tax offenses, penalties, and taxpayer rights.
What it covers.
- Taxes and the obligations of persons subject to tax duties.
- The assessment, payment, audit, and collection of tax debts.
- Tax offenses and penalties.
- Administrative appeals, complaints, and taxpayer rights.
Who it applies to.
- Taxpayers and other persons subject to tax obligations.
- Withholding and collection agents.
- Third parties with duties to cooperate in tax matters.
- The Tax Administration and administrative tax bodies.
Key points.
- The Code applies to national taxes and, on a supplementary basis, to customs and municipal taxes and special social security contributions. It classifies taxes as taxes, fees, and special contributions.Art. 1, Art. 5
- The law establishes the essential elements of a tax. The Code identifies persons subject to tax obligations and governs assessment and the ways tax debts are extinguished.Art. 7, Art. 31, Art. 57, Art. 66
- Payment is accepted through different methods and can be deferred or made in installments under the prescribed conditions. Administrative proceedings include rules on notices, evidence, and limitation periods.Art. 67, Art. 88, Art. 126
- The Tax Administration assesses and audits obligations, receives responses to proposed adjustments, uses electronic means, and provides information and assistance. Duties to cooperate and to keep tax information confidential also apply.Art. 127, Art. 136, Art. 149, Art. 150
- Taxpayers can request refunds and amend returns. Enforceable debts are subject to compulsory collection, including objections, attachment, and auction of property.Art. 185, Art. 201, Art. 202, Art. 225, Art. 226, Art. 229, Art. 239
- The Code defines substantive and formal violations, sets rules on liability and penalties, and distinguishes administrative tax evasion from criminal tax fraud according to the potential amount defrauded.Art. 258, Art. 277, Art. 278, Art. 294
- Tax acts can be reviewed through reconsideration and appeal. Administrative tax courts and the Administrative Tax Tribunal (Tribunal Administrativo Tributario) exercise the powers assigned to each level.Art. 298, Art. 324, Art. 325, Art. 343, Art. 353
- Certain tax disputes qualify for settlement or arbitration. The Code governs complaints and rights claims, recognizes protections for persons subject to tax obligations, and establishes the Taxpayer Ombuds Office (Defensoría del Contribuyente).Art. 357, Art. 375, Art. 376, Art. 379, Art. 380, Art. 386