Tax Administration Rules

Tax Administrations’ Rules: Discard the use of paper as documentary support

2022-12-26 · 2 min read · Tax Administration Rules Theory ·

Although throughout history the natural support for documents was on paper, the truth is that this system has major disadvantages against new and better ways using computerized document management systems, including: is prone to counterfeiting. It cannot be easily indexed (it can be indexed by hand, but at a very high …

Tax Administrations’ Rules: It is better to do before than after

2022-11-16 · 2 min read · Tax Administration Rules Theory ·

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Human beings are very prone to making mistakes and forgetting things, especially in repetitive tasks. Therefore, it is much more efficient to use automated means - whenever possible - and try to have good quality information from the beginning. In many cases, this requires very intense work at first, but ensures …

Tax Administrations’ Rules: Taxpayers do not want to pay taxes

2022-09-22 · 2 min read · Tax Administration Rules Theory ·

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It is normal to forget this concept, but the truth is that it is not usual for some taxpayers to want to comply with their tax obligations voluntarily. However, in addition to being the least numerous, they are actually those that do not represent a collection problem for the administration and, of course, in the long …

Tax Administrations’ Rules: Do not create or raise taxes until all processes are optimized

2022-09-16 · 2 min read · Tax Administration Rules Theory ·

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Although it is recurrent to try to cover public spending by increasing rates or creating new taxes, the reality is that - in general - this does not have the desired effect if the tax administration problems have not been solved beforehand. The reason for this is that although it is easier to carry out such action in …

Tax Administrations’ Rules: Do not only believe the Taxpayer

2022-09-15 · 1 min read · Tax Administration Rules Theory ·

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This is perhaps the number one rule of the tax administration and the one that impacts most of the activities, since it invites to verify, in the most efficient and automatic way possible, what is indicated by the taxpayer in his interaction with the administration. Whether due to ignorance, deliberate omission or …