Judicial principles and studies
Burden of Proof in Tax Increases and True Gross Income
Summary explaining the allocation of proof obligations between the taxpayer and the tax authority in tax increase cases, pursuant to Articles 46(a), 33(c)(1) and 34(b) of the Income Tax Law.
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Judicial principles and studies
Updated: 10 September 2026
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Summary explaining the allocation of proof obligations between the taxpayer and the tax authority in tax increase cases, pursuant to Articles 46(a), 33(c)(1) and 34(b) of the Income Tax Law.
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Subject
A concise review of proof obligations in tax increase situations under the Income Tax Law: Article 46(a) places on the taxpayer the burden to prove matters contrary to the audit decision; Article 33(c)(1) assigns the tax department the responsibility to prove the existence of an income source when tax is increased; Article 34(b) concerns reconsideration where there is an error in applying the law, an omission of a fact, or an unaddressed income source.
Summary
If the taxpayer confines evidence to the tax file and does not produce any proof of the true gross income at the audit, objection, or trial stages, and does not dispute failure to keep accounts, then under Article 46(a) the burden to prove the amount of revenues rests with the taxpayer. The tax department's role is to establish the existence of a source of income when increasing tax, not to quantify the revenues declared by the taxpayer. Failure by the taxpayer to present the required evidence means they cannot overturn the audit finding and the dispute lacks a basis to establish the true amount of income.
Practical significance
Practically, taxpayers must supply clear evidence of income amounts where accounting records are absent; otherwise challenges to tax increases will likely fail for lack of proof. Article 34(b) applies where there is a legal error, an overlooked fact, or an income source that was not dealt with at the time. This content is a general educational summary and does not constitute judicial text or legal advice.
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Subject?
A concise review of proof obligations in tax increase situations under the Income Tax Law: Article 46(a) places on the taxpayer the burden to prove matters contrary to the audit decision; Article 33(c)(1) assigns the tax department the responsibility to prove the existence of an income source when tax is increased; Article 34(b) concerns reconsideration where there is an error in applying the law, an omission of a fact, or an unaddressed income source.
Summary?
If the taxpayer confines evidence to the tax file and does not produce any proof of the true gross income at the audit, objection, or trial stages, and does not dispute failure to keep accounts, then under Article 46(a) the burden to prove the amount of revenues rests with the taxpayer. The tax department's role is to establish the existence of a source of income when increasing tax, not to quantify the revenues declared by the taxpayer. Failure by the taxpayer to present the required evidence means they cannot overturn the audit finding and the dispute lacks a basis to establish the true amount of income.
Practical significance?
Practically, taxpayers must supply clear evidence of income amounts where accounting records are absent; otherwise challenges to tax increases will likely fail for lack of proof. Article 34(b) applies where there is a legal error, an overlooked fact, or an income source that was not dealt with at the time. This content is a general educational summary and does not constitute judicial text or legal advice.
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