The process for settling differences provided for in the
Internal Tax Regime Law is a fast-track tax assessment that should
only be activated when the conditions established in the law are
met and, if activated, the principles that regulate administrative
procedures and the taxpayer's rights should be respected.
Article 68 of the Tax Code defines the assessment capability of
the Tax Authority as the act or set of regulated acts carried out
to establish the existence of the taxable event, the taxpayer, the
taxable base, and the amount of the tax.
Articles 107-A and following of the Internal Tax Regime Law
establish that the Internal Revenue Service (IRS) has the power to
notify the taxpayer of any differences detected in its tax returns
and which generate amounts payable to the Treasury. If the taxpayer
does not make the payment or justify the differences within 20
days, the IRS issues a Payment Settlement for Differences in the
Tax Return, which implies a
