ARTICLE 62: PRESUMPTIONS TO VERIFY INCOME

     

    To verify the income, as well as the value of the acts or activities of the taxpayers, the tax authorities shall presume, unless proven otherwise, that the information or documents of third parties related to the taxpayer, correspond to operations carried out by the taxpayer, when:

  • Refer to the taxpayer designated by name, denomination or company name.
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  • Indicate as a place for the delivery or receipt of goods or services, related to the activities of the taxpayer, any of its establishments, even when it expresses the name, denomination or company name of a third party, real or fictitious.
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  • Indicate the name or address of a third party, real or fictitious, if it is found that the taxpayer delivers or receives goods or services to that name or at that address.
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  • They refer to collections or payments made by the taxpayer or on their behalf, by interposing or fictional person.