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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.

[/et_pb_accordion_item][et_pb_accordion_item _builder_version=”3.22.7″ title=”Audit limitation” link_option_url_new_window=”off” use_background_color_gradient=”off” background_color_gradient_start=”#2b87da” background_color_gradient_end=”#29c4a9″ background_color_gradient_type=”linear” background_color_gradient_direction=”180deg” background_color_gradient_direction_radial=”center” background_color_gradient_start_position=”0%” background_color_gradient_end_position=”100%” background_color_gradient_overlays_image=”off” parallax=”off” parallax_method=”on” background_size=”cover” background_position=”center” background_repeat=”no-repeat” background_blend=”normal” allow_player_pause=”off” background_video_pause_outside_viewport=”on” text_shadow_style=”none” text_shadow_horizontal_length=”text_shadow_style,%91object Object%93″ text_shadow_vertical_length=”text_shadow_style,%91object Object%93″ text_shadow_blur_strength=”text_shadow_style,%91object Object%93″ box_shadow_style=”none” box_shadow_horizontal=”box_shadow_style,%91object Object%93″ box_shadow_vertical=”box_shadow_style,%91object Object%93″ box_shadow_blur=”box_shadow_style,%91object Object%93″ box_shadow_spread=”box_shadow_style,%91object Object%93″ hover_transition_duration=”300ms” hover_transition_delay=”0ms” hover_transition_speed_curve=”ease”]

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

[/et_pb_accordion_item][et_pb_accordion_item _builder_version=”3.22.7″ title=”Statute of limitations” link_option_url_new_window=”off” use_background_color_gradient=”off” background_color_gradient_start=”#2b87da” background_color_gradient_end=”#29c4a9″ background_color_gradient_type=”linear” background_color_gradient_direction=”180deg” background_color_gradient_direction_radial=”center” background_color_gradient_start_position=”0%” background_color_gradient_end_position=”100%” background_color_gradient_overlays_image=”off” parallax=”off” parallax_method=”on” background_size=”cover” background_position=”center” background_repeat=”no-repeat” background_blend=”normal” allow_player_pause=”off” background_video_pause_outside_viewport=”on” text_shadow_style=”none” text_shadow_horizontal_length=”text_shadow_style,%91object Object%93″ text_shadow_vertical_length=”text_shadow_style,%91object Object%93″ text_shadow_blur_strength=”text_shadow_style,%91object Object%93″ box_shadow_style=”none” box_shadow_horizontal=”box_shadow_style,%91object Object%93″ box_shadow_vertical=”box_shadow_style,%91object Object%93″ box_shadow_blur=”box_shadow_style,%91object Object%93″ box_shadow_spread=”box_shadow_style,%91object Object%93″ hover_transition_duration=”300ms” hover_transition_delay=”0ms” hover_transition_speed_curve=”ease”]

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).

[/et_pb_accordion_item][et_pb_accordion_item _builder_version=”3.22.7″ title=”Catalog of rights” link_option_url_new_window=”off” use_background_color_gradient=”off” background_color_gradient_start=”#2b87da” background_color_gradient_end=”#29c4a9″ background_color_gradient_type=”linear” background_color_gradient_direction=”180deg” background_color_gradient_direction_radial=”center” background_color_gradient_start_position=”0%” background_color_gradient_end_position=”100%” background_color_gradient_overlays_image=”off” parallax=”off” parallax_method=”on” background_size=”cover” background_position=”center” background_repeat=”no-repeat” background_blend=”normal” allow_player_pause=”off” background_video_pause_outside_viewport=”on” text_shadow_style=”none” text_shadow_horizontal_length=”text_shadow_style,%91object Object%93″ text_shadow_vertical_length=”text_shadow_style,%91object Object%93″ text_shadow_blur_strength=”text_shadow_style,%91object Object%93″ box_shadow_style=”none” box_shadow_horizontal=”box_shadow_style,%91object Object%93″ box_shadow_vertical=”box_shadow_style,%91object Object%93″ box_shadow_blur=”box_shadow_style,%91object Object%93″ box_shadow_spread=”box_shadow_style,%91object Object%93″ hover_transition_duration=”300ms” hover_transition_delay=”0ms” hover_transition_speed_curve=”ease”]

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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