What we do
- Tax planning for transactions, investments and reorganizations
- Support during SENIAT audits and verifications
- Written defenses in the administrative assessment procedure
- Hierarchical appeals and tax court appeals
- Municipal taxes (business activity, urban property) and payroll-based contributions
- Special pension protection contribution and other payroll taxes
When to contact us
- You received an audit order, an assessment or a fine.
- You are planning an investment or reorganization and want to know its tax cost.
- A municipality is claiming taxes you consider unfounded.
- You need to check whether your company meets all its formal obligations.
Legal basis
- Organic Tax Code (COT, 2020)audits, assessments, penalties and appeals.
- Income Tax Law, VAT Law and Large Financial Transactions Tax Lawmain national taxes.
- Organic Law for the Protection of Social Security Pensions (2024)special contribution on payroll.
- Organic Law on Municipal Public Power and ordinancesmunicipal taxes.
Frequently asked questions
What is the deadline to appeal a SENIAT decision?
The Organic Tax Code provides 25 business days from notification to file a hierarchical appeal with the administration, or a tax court appeal directly before the courts. After that period, the decision becomes final, so it should be reviewed as soon as it is received.
What happens during a SENIAT tax audit?
The audit begins with an order identifying the auditors, taxes and periods under review. Auditors may request books, documents and records. If they find differences, they issue an assessment that the taxpayer can accept, paying a reduced penalty, or contest in the administrative procedure by filing a defense.
Can municipalities tax my company even if it is based in another city?
The business activity tax arises in the municipality where the company has a permanent establishment or carries on the activity, under the rules of the Organic Law on Municipal Public Power. When several municipalities claim the same activity, allocation criteria should be reviewed to avoid paying twice.