Tax Law

Tax law is a branch of law that deals with regulating the laws and rules related to taxation and tax activity in general. Its main objective is to establish the legal basis for tax collection, tax administration and the relationship between taxpayers and tax authorities. Tax law covers aspects such as the determination of taxes, payment procedures, taxpayers' obligations and rights, as well as penalties in case of non-compliance.

Within tax law, there is a sub-branch called tax law that focuses specifically on the laws and regulations governing taxes, i.e., the taxes, fees and contributions that citizens and companies must pay to the State. Tax law covers aspects such as the classification of taxes, the determination of tax bases, declaration and payment procedures, tax exemptions and benefits, as well as disputes and litigation related to the interpretation and application of tax laws.