Tax Audits

Audit types, taxpayer rights, and step-by-step preparation

Sections

  • Audit types

    Documentary (desk/scheduled/unscheduled) and factual (on-site). For FOPs typical — desk audits on declarations and unscheduled on complaints.

  • Unscheduled grounds

    Customer/employee complaint, tax discrepancies in reporting, underpayment per prior acts, law-enforcement requests.

  • Your rights

    Demand the audit order and IDs; deny access without documents; provide copies not originals; protocol — with your written objections.

  • Preparation

    Declarations on time, primary docs (acts/invoices) for 3+ years, bank statements, income ledger for single tax. Diia.Taxes — current status.

  • Appealing

    Objection to the act — 10 days; administrative appeal to higher tax authority; then court. Fines are often reduced on appeal.

The most common mistake — ignoring tax authority requests: unanswered, an audit becomes unscheduled automatically.

Sobre Auditorías fiscales

Auditorías fiscales — Tipos de auditoría, derechos del contribuyente, preparación. Autónomo: herramientas FOP. Use nuestras herramientas sin registro ni instalación de software. Todos los cálculos se realizan en su navegador — sus datos nunca se envían a un servidor.