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What kinds of acts of inspection exist?

Clarify your doubts by consulting your particular case

Inspection reports can be subject to different classifications, depending on their nature, containing proposed settlement and agreement of what the taxpayer will pay. In principle, there are the following types of acts:

a) Preliminary and final Acts.

b) Acts without an overdraft debt, which, in turn, can be tested and compliant, and regularized.

c) Acts of conformity and nonconformity.

d) Acts with pre-constituted evidence of the taxable event.

Previous records are those that give rise to provisional settlements of the final accounts which subsequently can be practiced. In principle, the previous record is formalized to collect the partial results that the Inspection wants to obtain and only when the actions of verification and investigation are completed will it be formalized.

The only exception to this rule arises when the taxpayer provides partial accordance of the proposed regularization that formulates the inspection. In these cases, even if the check has been total, two acts are signed. Prior accordance, for accepted concepts, and other definitive, disagreement, and not accepted.

The formalization comes from previous acts, among other cases like when the taxable event is to be checked in different places due to its territorial subdivision; when the tax base is determined on the function of those set up for others or calculated returns which have not been checked are subject to withholding which have not been checked, in cases of brief checks, etc...

The acts without an overdraft debt are those which are derived without a settled amount to be paid and, as stated above, can be checked and with conformity or regularization. In the first inspection it considers the correct tax situation of the taxpayer, while in the latter considers necessary to correct it (regularize). The particularity of presenting the subject is checked and that can be extended without the presence of the taxpayer or his representative, because their compliance is presumed.

The acts with pre-constituted tests may also be formalized without the presence of the taxpayer (although they should be notified) because the proof of taxable transactions is already known by the administration (for example, if a statement exists, a public document, etc...) and is limiting the value of their activity.
Firstly, the most important distinction is probably that between the acts of conformity and of disagreement. As the name suggests, the taxpayer agrees fully to the proposed settlement contained in the act, secondly, the taxpayer rejects, at least partially, the aforementioned proposed settlement.