Why we must keep good accounting

“The determination of tax liability is based on certain when the Tax Administration has evidence base which achieves objective interpretation to be incurred in the budget for the event of tax audits, generating the application of a legal norm whose magnitude economic causes of it, identifying a requirement on the taxpayer. Under this assumption, it must have adequate, suitable and that has been obtained by previously authorized by the existing legal framework in order to properly identify and quantify the claim.

To do this, take into account the elements in place that allow us to identify directly the event for the tax liability and therefore the amount of it. That is, the procedure is used not only on the statements and documents submitted by taxpayers, but also those submitted by others and even the information that identifies and verifies the Administration itself. It is inescapably part of a properly kept in accordance with International Financial Reporting Standards (IFRS):

“… The defining characteristic of the direct estimate is made based on real data, not only documentary support (…) but obtained by any other distinct and contrasting enough. Given this attention to reality, is the method that is best suited to measuring the real economic capacity of the subject taxed, ensuring a greater degree than the other purposes of tax justice in particular and the tax system in general. ”

The determination based on certain in any case allow the application of presumptions, inferences or guesswork. “