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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 56: PROCEDURES FOR PRESENTTIVELY DETERMINING THE CONCEPTS OF ART. 55

    For the purposes of the presumptive determination referred to in the preceding article, the tax authorities shall calculate the gross income of the taxpayers, the value of the acts, activities or assets on which the payment of contributions proceeds, for the year in question, interchangeably with any of the following procedures:

  • Using taxpayer accounting data.

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  • Based on the data contained in the statements of the fiscal year corresponding to any contribution, whether from the same year or any other, with the modifications that, if any, would have had on the occasion of the exercise of the faculties of verification.

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  • Based on the information provided by third parties at the request of the tax authorities, when they have a business relationship with the taxpayer.

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  • With other information obtained by the tax authorities in the exercise of their faculties of verification.

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  • Using indirect means of economic research or any other kind.

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  • Considering the income and value of the acts or activities verified in accordance with section X of article 42 (CFF: Art. 42) of this Code, for which the daily amount they represent in the verified period will be added, as appropriate, and will be divided by the total number of days verified. The result thus obtained will be the daily average of gross income or of the value of the acts or activities, respectively, which will be multiplied by the number of days included in the period or year subject to revision for the presumptive determination referred to in this article.