The evidentiary value of exogenous tax information in Colombia

The evidence is the tool that allows the tax administration to clarify the facts subject to controversy reaching a conviction regarding the reality itself that allows it to rule in justice which is the result of a critical deep judicious and free of vices analysis which allows it to believe that the solution of the conflict coincides with the truth of the facts. Thus exogenous information is an evidentiary element and as such is subject to the principle of publicity and contradiction. Depending on the way the facts of the tax discussion process are developed such evidence in certain cases may be a direct input of the ruling by the jurisdiction against the taxpayer since the lifting of the presumption of truthfulness of the tax returns in harmony with the application of the judgment of valuation of the evidence provided by the taxpayer turns the exogenous information into conclusive evidence of tax inaccuracy. In addition when the relationship between the indicator fact and the indicated fact is so close it allows to have certainty of the violation of law.