SUITABILITY AND BURDEN OF PROOF IN TAX RETURNS
The Superior Administrative Court ruled on who has the burden of proving the veracity or falsity of tax returns
Recently, the Superior Administrative Court ratified by means of Decision No. 21851 of March 15, 2018, that the information and figures included in tax returns enjoy are presumed true, in accordance with section 746 of the Tax Statute.
The presumption covers the tax returns until the Tax Administration, by virtue of its faculty of control, considers that the information included is not true. If this happens, the evidentiary burden would be transferred to the taxpayer and it would correspond to him/her to demonstrate the reality of the information.
Therefore, in the case of an investigation by the Tax Administration, the documentation and information with which the taxpayer counts will be fundamental for the success of the process.