The tax authority is increasingly using artificial intelligence in resolving tax disputes, but this can generate inaccuracies. Taxpayers face challenges related to arguments based on erroneous data.

The tax authority has begun to integrate artificial intelligence into the process of resolving tax disputes, which has led to benefits but also significant challenges. Although digitalization is welcome, the use of AI to counter taxpayer arguments has resulted in decisions that may contain erroneous information, such as references to non-existent laws or rulings. This raises questions regarding the legality of the reasoning behind tax decisions.

Taxpayers, especially those without legal training, may have difficulties defending themselves against arguments based on false data. Additionally, these practices complicate judicial processes, increasing their duration and distorting the purpose of justice. The tax authority must ensure the correct application of the law, and the use of artificial intelligence should be balanced to promote the fair resolution of tax disputes.