Nature of the deadline for filing defenses in tax proceedings: is it preclusive or procedural?

Abstract

The present study analyzes the legal nature of the 25-day term granted to taxpayers to file the
pleadings and promote the evidence in the administrative procedures of tax audits. The normative
statements contained in the Código Orgánico Tributario have given rise to an open debate on the
preclusive or simply procedural nature of such term. The research was based on an analysis of
primary sources, gathering information directly from laws, texts and jurisprudence. Through an
exhaustive analysis of the regulations, doctrine and jurisprudence, it is concluded that the term
established in the laws that regulate the administrative procedures to file the written statements
and promote the evidence, although it is a procedural act, it does not have a preclusive nature, it is
of an orderly nature. This means that taxpayers may, at any time during the administrative
proceeding, but before it is finalized, present arguments and evidence.