Presunciones en el procedimiento de determinación tributaria local del impuesto sobre los ingresos brutos, y sus efectos en el convenio multilateral

An analysis of the ex officio determination procedure is carried out on a presumed basis in the Gross Income tax in general and taking the province of Córdoba as a particular analysis guideline. The characteristics and requirements of the simple and legal presumptions that local treasuries can use to reconstruct the taxable matter are addressed and explained when the taxpayer does not provide documentation or what is provided is insufficient as evidence.Likewise, the validity and reasonableness of the presumptions within the framework of the Multilateral Agreement are analyzed, and their impact on the distribution of the taxpayer's income between the participating jurisdictions. Finally, some complex situations arise that may arise when a treasury determines presumptively omitted income and another treasury intends to do the same for identical periods, or when the taxpayer challenges the determination before the Convention bodies.