Taxpayers’ rights

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Taxpayers’ rights

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The principle of positive silence is removed as a general rule. Therefore, requests made by taxpayers will be deemed rejected if they are not resolved within the legal term by the IRS.

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The IRS is not authorized to re-audit or review unless certain specific post-audit event occurs and requirements are met.

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The IRS is authorized to request documents beyond the statute of limitation period limited to specific cases (i.e., carried-forward losses, VAT credits and tax costs determinations).

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Certain taxpayers’ rights introduced by the tax reform project are specified and delimited. The special administrative complaint is replaced by a new safeguard claim.

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BACK

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