Law No. 11,683 (Tax Procedural法)

Law No. 11,683 (Tax Procedural Law) governs how tax authorities assess, manage, and enforce tax obligations. It ensures transparent procedures for audits, appeals, and dispute resolution, defining rights for taxpayers and obligations for authorities. The law aims to streamline tax processes, prevent abuse, and guarantee fair treatment while facilitating compliance. It establishes clear steps for inspections, notifications, and rulings, promoting efficiency and legal certainty in tax administration. Overall, it balances enforcement with taxpayer protections to maintain an effective and fair tax system.