Taxpayer’s protection office

  1. The taxpayer’s protection office is created as a new decentralized service, with legal personality and its own assets, subject to the supervision of the President of the Republic, through the Ministry of Finance.
  2. The purpose of the taxpayer’s protection office will be to ensure the free protection of the constitutional and legal rights of taxpayers, in matters that are the responsibility of the IRS.
  3. Operates upon request of taxpayers.
  4. It will have several attributions for the fulfilment of its object, such as:
    • Counsel taxpayers regarding IRS’ acts that harm the rights of the taxpayers.
    • Promote mediation procedures and act as a third party in them.
    • Represent the taxpayers in the filing and processing of administrative appeals before the IRS.
    • Issue interpretations and technical opinions on tax regulations.
    • Request the IRS to issue tax pronouncements on matters of public interest.