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El procedimiento administrativo. Garantías y derechos

Emilio Rivera / Gerente de Tax & Legal Services, PwC El Salvador

La actividad de las Administraciones Tributarias en cada uno de los países de la región se ha visto incrementada en los años recientes, producto de la creciente necesidad de recursos por parte de los diferentes Estados y el interés de los mismos por mantener bajo su jurisdicción la mayor cantidad posible de la riqueza obtenida por las Compañías.

Cada vez con mayor fuerza, se pone énfasis por parte de las entidades Fiscales encargadas de la determinación y recaudación de impuestos en procedimientos tendentes a buscar supuestos impuestos omitidos por parte de los agentes económicos, sobre todo en aquellos que operan como parte de un grupo corporativo transnacional. En ese orden, si bien es innegable que existe un grado –mayo o menor- de evasión y elusión fiscal en cada uno de los países, de igual manera se ha observado cómo las Administraciones Tributarias en diversas ocasiones han actuado con desmedida agresividad y posiciones que riñen con la adecuada interpretación jurídica y económica de las operaciones que son de su conocimiento.

En tal sentido, el combate a las prácticas fiscales ilegítimas no debe contraponerse con el auténtico Estado de Derecho, entendido éste como el sometimiento a la Ley de todos los actores, incluyendo a la Administración Tributaria. Este sometimiento a la Ley implica, en primer lugar la observancia de la normativa vigente bajo el marco de los Derechos y Garantías Constitucionales, así como a los Principios Rectores del Derecho Tributario; en segundo lugar, y derivado de lo anterior, que los funcionarios de turno solamente deben realizar sus actuaciones de conformidad a lo que la Ley les ha facultado previamente y en armonía con los fines para los cuales han sido establecidas dichas normas.

Así, el objetivo prioritario de la existencia del Estado, es asegurar a sus habitantes la vida, la salud, educación y su bienestar económico bajo una base de respeto a la propiedad privada y a la Seguridad Jurídica. En ese orden, todo acto que cause un perjuicio económico a una persona, debe estar precedido por un procedimiento que otorgue las garantías necesarias para el ejercicio de los derechos inalienables por parte de los particulares.

De esa manera, en primer lugar, debe contraponerse el actuar de la Administración con el Principio de Seguridad Jurídica y establecer si se encuentra en armonía con él o no. Y en ese orden ¿Qué se entiende por seguridad jurídica? A grandes rasgos podemos señalar que es la previsibilidad y confianza en el futuro; es decir que los contribuyentes tengan la certeza que su situación legal y económica no puede ser modificada de manera arbitraria, y que toda posible modificación debe realizarse por autoridades legalmente constituidas, con base a normativa legal previamente establecida.

Asimismo, dentro del procedimiento deben concederse oportunidades reales de participación a los contribuyentes, facilitando que éstos hagan uso de los Derechos de Audiencia y Defensa. El primero de ellos está directamente vinculado a contar con plazos para exponer sus argumentos y posiciones, en procura de preservar sus intereses. En tal orden, debe evitarse la exigencia de trámites y requisitos que constituyan escollos para el ejercicio de tal Derecho, tales como formalismos excesivos, por ello es que a nivel administrativo no se exigen las mismas formalidades que en un proceso judicial, ya que en el primero es la Administración tratando de llegar a conocer la verdad, no existiendo propiamente una controversia entre partes procesales; por su parte, en el segundo sí existe tal controversia entre partes confrontadas, siendo el Juez un tercero que debe fallar con base de manera exclusiva en lo alegado por cada uno de los intervinientes.

En lo que respecta al Derecho de Defensa, éste se encuentra especialmente contenido por la real oportunidad de presentar pruebas, así como otorgar facilidades parar la producción de las mismas. Así pues, las autoridades administrativas deben conocer cualquier prueba que sea de su conocimiento, aun cuando no hayan sido producidas o incorporadas por parte del interesado, pues como antes se ha mencionado, el objetivo perseguido por tales autoridades debe ser alcanzar la verdad de los hechos.

En relación a lo anterior, en el proceso judicial impera el Principio Dispositivo, el cual significa que el proceso es impulsado únicamente a petición de parte; entretanto el procedimiento administrativo no requiere que sea el contribuyente quien a través de sus actuaciones provoque el avance de las diferentes etapas o fases del mismo, pues como se ha dicho anteriormente en este caso no existe una controversia entre dos sujetos sometidos a la intervención de un juzgador, sino que se trata de la Administración queriendo establecer la verdad de los hechos, por lo que tiene la obligación de realizar todas las labores y gestiones para alcanzar el estado de conocimiento adecuado, hayan sido no alegadas por los contribuyentes.

Posterior a la realización de fases procedimentales que permitan la participación activa de los contribuyentes,  las Administraciones Tributarias deben emitir una resolución debidamente motivada, pues el Derecho a una respuesta fundada es el colofón del procedimiento garantista. De tal manera, el acto administrativo a emitir debe ser ilustrativo y cumplir con el Principio de Congruencia, de acuerdo al cual debe existir conformidad o concordancia entre lo formulado por el contribuyente y la decisión que tome la Administración, es decir que todo lo argumentado y las pruebas aportadas sean conocidas, valoradas y tenidas en cuenta al momento de resolver, y que las oportunidades de audiencia y defensa no sean meros trámites que no garanticen la oportunidad real de preservación de los intereses de los particulares, conllevando con ello una auténtica situación de indefensión.

En contraposición al deber ser, se observa que las Administraciones Tributarias de la región, en unos países en mayor medida que en otros, obvian el cumplimiento de las finalidades que deben regir su actuar, y se enfocan en obtener recaudación a pesar de que ello signifique incumplir con el Debido Proceso. Es por ello que, en nuestro papel asesor, debemos estar atentos a asistir a las Compañías para evitar conculcaciones a sus derechos, lo cual permitirá asimismo que las autoridades fiscales continúen evolucionando hacia Estados garantistas, en los que el ejercicio de actividades económicas se desarrolle bajo un marco de protección jurisdiccional.

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