Violation of due process in electronic partial inspection

Abstract

The Tax Administration has a digital tool, which is the electronic partial inspection

procedure. Through this and through the analysis of the information it has, partial determinations of the taxes of the administrator can be made, affecting some elements of the tax obligation. This determination is communicated to the taxpayer through his SOL code, and only has ten (10) business days to proceed to rectification or support, not being able to request further extension except for reasons of fortuitous event or force majeure. Under this context, in the present work, we analyze whether both

assumptions, that of a notification only by electronic mailbox or the impossibility of requesting an extension, violate the principle of due process, which every taxpayer has as a right. We consider it important to analyze these elements in order to avoid contentious procedures that would delay the collection of tax debts, which, although they may be adequately determined, become void by not following due process.