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The Council for Transparency accepted the protection deducted by an individual against the Internal Revenue Service (SII), ordering the delivery of the requested information.
The petitioner asked the institution for various information on judicialized cases, Reserved No. 125, of June 3, 2005 on audits and, especially, the circular letters that regulate the interpretation and / or application of general anti-circumvention measures, individualized as Circular Letter No. 10, of 2015, which “Issues instructions on the procedure to be followed in the filing of criminal actions for tax crimes,” according to the Constitutional Journal.
The Service responded to the request by stating that it is impossible for it to access the delivery of the Circular Trades, based on the legal duty of reserve established in article 21 N ° 1 of the Transparency Law, since such documents refer to complex cases , defined as of institutional interest, even in relation to cases that are currently being processed.
Therefore, it indicates, its publicity, communication or knowledge, at least at this time, by third parties outside the tax administration would undermine their effectiveness. Regarding the Reserved, the SII indicates that it declares that the information was not received, since, after the respective searches, it was not possible to find, given the data of the required antecedent; while the rest of the information was delivered.
The applicant claimed protection for her right of access to information against the aforementioned body of the State Administration, based on the fact that she received an incomplete or partial response, denying the delivery of the information requested in point 1 of her request. In summary, he adds that the requested circular letter would have been previously delivered by the SII to another researcher.
The body presented its discharges, denying the delivery of Circular Letter No. 10, of 2015, “given that the Circular Notices are administrative acts classified as” Internal Acts “, that is, those directed or whose recipients of the act are exclusively the officials of the body or Service, so its delivery to a third party outside the Administration does not correspond, since its publicity can directly affect the due fulfillment of the functions of the Service “.
In addition, he points out, it would affect the national interest and specifically the economic interests of the country, since the effectiveness of the audit work directly or indirectly affects the collection in this case in relation to the collection for acts constituting a tax offense.
Council accepted the amparo with an abstention
This, clarifies the opinion, because through these tasks, possible infractions can be prevented or detected, as well as preventive work in risk situations in the audits originated as a result of facts constituting tax crimes that base a collection of antecedents and a subsequent complaint or complaint.
The Board accepted the amparo, with the abstention of the Leturia Counselor, ordering the delivery of the requested office, since it constitutes public information, regarding which the body did not accredit the configuration of the causes of secrecy or reservation of affectation to the due fulfillment of the functions of the body and to the national interest.
The instructions, orders or acts of internal administration, whatever their denomination, are public information, unless there are any of the reservation grounds contemplated in article 21 of the Transparency Law, which, because they are of strict law, and An exception to the advertising regime, when invoked, corresponds to the respective body, to disprove the legal presumption of advertising contemplated in article 11 letter c) of the same legal body, and consequently, to reliably accredit the facts that configure it, a situation that in the species does not attend.
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