LA NATURALEZA JURÍDICA DEL ACUERDO CONCLUSIVO VOLUNTARIO

Abstract

In those cases of uncertainty, the new procedure allows incorporating the participation of the taxpayer in order to achieve
convergence of criteria to reach an agreement by obtaining the most accurate determination of the tax debt. We have inquired whether the conclusive agreement is in essence a contract or an administrative act and given that the determination will refer to an obligation already born, establishing only the terms in which the law has made specific facts, we reached the conclusion that it materializes in a individual act. The adhesion that the taxpayer makes to the report does not create an obligation with the force law, since being autonomous and independent acts there is no concurrence of wills from which a connection emanates, but instead that conformity constitutes a preparatory act. Finally, if the proposal is admitted, the Federal Administrator will issue an act
that will not be able to dispense with the determining facts and their quantification proven and accepted in the agreement, therefore, that act of acceptance through which the agreement is valid and efficient will be an unilateral administrative act resolution and not a contract.