Central Divisions

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Tax Audit

Verifying taxpayer declarations and detecting fraud.

Conducts structured tax audits to verify taxpayer declarations and detect discrepancies, fraud, or non-compliance.

What We Do

Conducts audits to verify tax compliance and detect irregularities

The Tax Audit Division is charged with planning and executing detailed audits to verify the accuracy of tax declarations submitted by individuals and businesses. It conducts both document-based and on-site audits, identifies new taxpayers, and ensures tax compliance with applicable laws. By examining financial records and comparing them against declared revenues, the division strengthens fiscal integrity and detects evasion.

This division reviews taxpayer objections, recommends adjustments, and initiates mandatory assessments when discrepancies are found. It operates through specialized offices responsible for auditing mining concessions, rental income, vehicle taxes, and new taxpayer identification. The division provides technical recommendations, enforces corrective measures, and submits comprehensive reports to the Executive Office.

Services Offered

Conducts audits to verify compliance and detect discrepancies

This division performs detailed audits of tax declarations, accounting records, and taxpayer activities. It ensures legal compliance and addresses underreporting or fraud.

Audit Planning

Prepares structured audit missions based on risk assessments, fiscal trends, and reports from other divisions or public complaints.

On-Site Inspections

Performs in-person reviews of business operations and tax records to verify accuracy and expose potential concealment or misreporting.

Document Review

Cross-checks taxpayer declarations with accounting documents and payment records to confirm honesty and legal consistency.

Corrective Action

Issues mandatory assessments, adjustments, or penalties when discrepancies are identified between filed returns and actual data.

Dispute Review

Handles taxpayer objections before forwarding unresolved issues to legal units, helping resolve disputes efficiently and fairly.

Reporting & Recommendations

Generates detailed reports after each audit and proposes institutional or taxpayer-level changes to improve compliance.

Need assistance with corporate tax declarations?

Our Process

A step-by-step guide to how we deliver this service

The Tax Audit Division follows a thorough process to verify the accuracy of taxpayer declarations. It cross-checks records, identifies discrepancies, recommends corrections, and ensures fiscal justice through structured and impartial audit procedures.

Plan Audit Operations

Audit missions are programmed based on risk, revenue potential, or irregular patterns in taxpayer filings.

Review Declarations

Submitted tax returns are examined and compared against supporting documents like invoices and ledgers.

Conduct On-site Verification

Inspectors may visit taxpayer locations to validate operations, assets, or activities declared.

Identify Irregularities

Errors, omissions, or fraud indicators are flagged and categorized based on severity and legal relevance.

Issue Assessment or Penalties

When warranted, the division issues tax adjustments, penalties, or legal referrals for enforcement.

Submit Final Reports

A detailed audit report is submitted to the Executive Office and may include reform proposals or recommendations.

FAQ

Frequently Asked Questions

Find answers to the most common questions about this service

To verify that a taxpayer’s declarations are accurate and compliant with the laws, based on documents, activities, and financial records.

You will receive a formal notice from the Directorate with the scope, timeline, and required documents listed.

Yes. In certain high-risk or urgent cases, unannounced audits or field verifications may be conducted legally.

The division may issue tax reassessments, penalties, or initiate further legal or administrative actions.

Yes. You have the right to appeal or submit corrections with justifying documents within a legally defined timeframe.

It depends on the case. Standard audits can take from a few days to several weeks based on complexity and responsiveness.

What is the purpose of a tax audit?

To verify that a taxpayer’s declarations are accurate and compliant with the laws, based on documents, activities, and financial records.

How will I know if I’m selected for audit?

You will receive a formal notice from the Directorate with the scope, timeline, and required documents listed.

Can I be audited without prior notice?

Yes. In certain high-risk or urgent cases, unannounced audits or field verifications may be conducted legally.

What happens if irregularities are found?

The division may issue tax reassessments, penalties, or initiate further legal or administrative actions.

Can I object to the audit results?

Yes. You have the right to appeal or submit corrections with justifying documents within a legally defined timeframe.

How long does a tax audit take?

It depends on the case. Standard audits can take from a few days to several weeks based on complexity and responsiveness.

Verifications and audit response

Highlights

Review

Findings

Appeals

Reports

Verification

Support

What Next?

Request received

Audit file will be reopened

Review in progress

You may be asked for documents

Response sent

Expect feedback within 5 days