TOOLS TO CARRY OUT AN INSPECTION
It is a process through which we seek to verify that the tax bases declared by the taxpayer correspond to the real truth. In other words, it corresponds with the sworn statements that were carried out in the audited tax and also verify that the sworn statements comply with the law. These statements must comply with the regulations that govern the matter. To achieve this, audit techniques must be used that allow formal controls to be carried out to verify the externalization of the tax obligation and its due extinction in accordance with substantive standards. To achieve this, it must promote the ex officio determination procedure of all those issues that have been omitted when submitting the sworn statements corresponding to the calendar year and fiscal periods that are intended to be verified.