Cassation No. 03158–2022 – Binding precedent The observations made in an audit contained in a rectifying affidavit.
The tax administration initiated audit proceedings against the appellant for the Income Tax of the years 2009 and 2011. It was determined that the appellant made the calculation of the coefficient applicable to the payments on account erroneously, resulting in a payment on account of the Income Tax lower than the one that corresponded. Read more
