Tax settlement agreements before PRODECON

Determining whether the procedure fits the case

A request for a settlement agreement requires checking the type of examination and when the authority recorded the disputed facts or omissions. We study audit reports, notices and procedural records to identify the disagreement that might be submitted to PRODECON. The existence of an audit alone does not mean that every dispute can be resolved through this procedure.

We define the points the business seeks to clarify and the evidence available to support them. Disagreements may concern whether a transaction occurred, its amount or the tax treatment applied. Defining the issue avoids vague requests and allows the taxpayer to present a position that the authority can compare with the records and its own observations in the examination.

Before filing, we examine the requirements, applicable time limits and exclusions governing the procedure. We also explain PRODECON's role in facilitating agreement and the scope of the firm's representation. The decision is based on the actual case file, distinguishing issues that may be resolved by consensus from those requiring another remedy, and identifying the evidence needed for each point.

Preparing and handling the negotiation

The work begins with an organized account of the facts and the reasons for the taxpayer's disagreement. We connect each argument with the contracts, accounting records, invoices and other evidence supporting it. The aim is to let the parties examine the same information and identify which parts of the observation need clarification, correction or a different legal interpretation of events.

We assist with information requests and working meetings held within the procedure. We review the authority's proposals and their financial and legal effects so that the business can evaluate each option. Negotiation requires knowing which facts can be established and which concessions would change the taxpayer's position, as well as maintaining consistent records of the information and proposals exchanged.

If agreement is reached, we examine the wording to check which facts it covers and what obligations follow. If disagreements remain, we assess how the examination proceeds and which defense options remain available. Our assistance includes reviewing the closing document: understanding its effects is as necessary as preparing the initial request and the supporting evidence presented during the negotiations.

Frequently asked questions