Notification in the tax procedure of partial electronic audit

Abstract

The essay examines notification within the electronic partial audit procedure conducted by tax authority, emphasizing its fundamental role for communicating administrative acts that impact taxpayers’ rights and obligations. Electronic partial auditing reflects the modernization of tax administration, leveraging digital technologies to optimize control and verification of tax duties. This procedure, governed by the Peruvian Tax Code and specific regulations, is defined by its digital nature, short deadlines, and simplified formalities, enabling targeted and efficient interventions. Electronic notification is crucial for the effectiveness of administrative acts, and must ensuring transparency, the right to defense, and due process. The article underscores the need for valid and timely notification, allowing taxpayers to exercise their rights and respond appropriately. It also identifies challenges in balancing administrative efficiency with constitutional guarantees, proposing regulatory improvements to better protect taxpayers’ rights in the digital context