Glossary entry (derived from question below)
Spanish term or phrase:
acta parcial de inicio
English translation:
tax inspection notice
Added to glossary by
Alan Lambson
Aug 12, 2016 01:34
7 yrs ago
17 viewers *
Spanish term
Your starting point for translation
Native in: English 
Works in: English to Spanish, Spanish to English, Portuguese to English
acta parcial de inicio
Spanish to English
Bus/Financial
Law: Taxation & Customs
This term comes up several times in a document that I am translating, which is a response by a private company's tax attorneys to the tax authorities of Mexico.
It appears that the "acta parcial de inicio" is a legal document presented to a company by a tax inspector, requiring the company to hand over company financial records in order to determine whether tax irregularities have taken place. This document seems to be served on the taxpayer during a visit to its premises by the government revenue agent.
It is "de inicio" because it starts a tax inspection process. It is "parcial" because it is not a definitive accusation or claim against the company, and it leaves the door open to further investigation, I suppose.
I'm quite sure I know what this term means, but does anyone know what it would be called in English?
It appears that the "acta parcial de inicio" is a legal document presented to a company by a tax inspector, requiring the company to hand over company financial records in order to determine whether tax irregularities have taken place. This document seems to be served on the taxpayer during a visit to its premises by the government revenue agent.
It is "de inicio" because it starts a tax inspection process. It is "parcial" because it is not a definitive accusation or claim against the company, and it leaves the door open to further investigation, I suppose.
I'm quite sure I know what this term means, but does anyone know what it would be called in English?
Proposed translations
(English)
| 3 | tax audit notice |
Richard Hill
|
| 3 | Preliminary tax (AmE) audit > (BrE) inspection > report |
Adrian MM. (X)
|
Proposed translations
13 mins
Selected
tax audit notice
"Notice" by definition seems to cover "de inicio" as per you explanation, and I would suggest that it also covers "parcial" for the same reason.
If you have had the unpleasant, even panic-inducing experience of receiving a tax audit notice from the IRS, you probably want to know exactly what lies ahead. A tax audit is simply an accounting practice in which IRS representatives will review your personal or business finances in order to make certain that one or more tax returns were filed accurately. If you are able to conclusively demonstrate that the return at issue was accurate the first time around, the process will end there.
http://www.lexology.com/library/detail.aspx?g=8577e5c9-e1b0-...
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Note added at 16 mins (2016-08-12 01:50:57 GMT)
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Then again, as per Lorena's reference, further specification may be necessary...
If you have had the unpleasant, even panic-inducing experience of receiving a tax audit notice from the IRS, you probably want to know exactly what lies ahead. A tax audit is simply an accounting practice in which IRS representatives will review your personal or business finances in order to make certain that one or more tax returns were filed accurately. If you are able to conclusively demonstrate that the return at issue was accurate the first time around, the process will end there.
http://www.lexology.com/library/detail.aspx?g=8577e5c9-e1b0-...
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Note added at 16 mins (2016-08-12 01:50:57 GMT)
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Then again, as per Lorena's reference, further specification may be necessary...
4 KudoZ points awarded for this answer.
5 hrs
Spanish term (edited):
(Mex) acta parcial de inicio
Preliminary tax (AmE) audit > (BrE) inspection > report
Acta de visita: (Mex) tax audit report (Tom West III) cf. plan parcial in ESP: outline and not sub-planning permission.
In the UK, there are no tax 'audits' by the the authorities, but VAT inspection etc.
Otherwise, refer to Lorena's exposition for further enlightenment.
In the UK, there are no tax 'audits' by the the authorities, but VAT inspection etc.
Otherwise, refer to Lorena's exposition for further enlightenment.
Reference comments
12 mins
Reference:
Findings
De toda visita al domicilio fiscal del contribuyente se deben levantar actas en donde se harán constar hechos y omisiones que conozcan los visitadores; para ello, las actas se clasifican de la siguiente manera:
1.- Actas parciales.
2.- Ultima Acta Parcial.
3.- Acta Final.
ACTAS PARCIALES.
Las actas parciales, son aquellas que se levantan en cada visita que hagan los auditores en el domicilio del contribuyente visitado, desde el inicio de la visita domiciliaria hasta antes de levantar la Última Acta Parcial, para ello, no hay límite en cuánto al número de actas parciales que pudieran levantar los auditores, mismas actas parciales que se pueden identificar en el encabezado que dice:
ACTA PARCIAL 1, ACTA PARCIAL 2, ACTA PARCIAL 3, etc.
ÚLTIMA ACTA PARCIAL.
En la Última Acta parcial, se le dará a conocer al contribuyente visitado los hechos u omisiones que entrañen incumplimiento de obligaciones fiscales.
Entre la última Acta Parcial y Acta Final, deberán transcurrir 20 días, si se trata de un ejercicio fiscal el que se está revisando.
El plazo de 20 días que debe transcurrir entre la Ultima Acta Parcial y el Acta Final, se puede ampliar por 15 días más, siempre y cuando el ejercicio fiscal que se está revisando abarque más de un ejercicio fiscal o fracción y que el contribuyente visitado de aviso a la Autoridad Fiscal.
http://cpjavierrodriguezcruz.blogspot.com/2011/08/actas-de-v...
1.- Actas parciales.
2.- Ultima Acta Parcial.
3.- Acta Final.
ACTAS PARCIALES.
Las actas parciales, son aquellas que se levantan en cada visita que hagan los auditores en el domicilio del contribuyente visitado, desde el inicio de la visita domiciliaria hasta antes de levantar la Última Acta Parcial, para ello, no hay límite en cuánto al número de actas parciales que pudieran levantar los auditores, mismas actas parciales que se pueden identificar en el encabezado que dice:
ACTA PARCIAL 1, ACTA PARCIAL 2, ACTA PARCIAL 3, etc.
ÚLTIMA ACTA PARCIAL.
En la Última Acta parcial, se le dará a conocer al contribuyente visitado los hechos u omisiones que entrañen incumplimiento de obligaciones fiscales.
Entre la última Acta Parcial y Acta Final, deberán transcurrir 20 días, si se trata de un ejercicio fiscal el que se está revisando.
El plazo de 20 días que debe transcurrir entre la Ultima Acta Parcial y el Acta Final, se puede ampliar por 15 días más, siempre y cuando el ejercicio fiscal que se está revisando abarque más de un ejercicio fiscal o fracción y que el contribuyente visitado de aviso a la Autoridad Fiscal.
http://cpjavierrodriguezcruz.blogspot.com/2011/08/actas-de-v...
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