Taxation: contestability of asset presumptions
Findings report
Description
Failure to inform the public about their right to challenge asset presumptions, as outlined in the Income Tax Code, was brought to the Ombudsman’s attention. The Ombudsman found a lack of access to information from regional services and the General Secretariat for Information Systems, as well as refusal or insufficient guidance on the part of the relevant officials. The GO stressed that presumptions are constitutionally permissible only if they are rebuttable, i.e. provided they can be challenged by the citizens concerned. The Ministry of Finance adopted the recommendations of the Ombudsman and issued a circular by which tax offices were reminded of the procedure for counter-evidence and rebuttal of presumptions already provided by law, enabling and empowering citizens to challenge these presumptions.
