What does "impugnar" mean in relation to tax disputes?

The term "impugnar" in the context of tax disputes refers to the act of challenging or contesting a tax decision made by the tax authority, specifically the AFIP (Administración Federal de Ingresos Públicos) in Argentina. When a taxpayer believes that a decision regarding their tax obligations is erroneous or unjust, they may formally impugnar that decision, initiating a legal or administrative process to seek a reversal or modification of the ruling.

This process is crucial as it allows taxpayers to protect their rights and ensures that disputes can be addressed thoroughly through appropriate legal channels. The ability to contest decisions is a fundamental aspect of tax regulation, enabling accountability within the tax system.

The other options represent actions that do not align with the concept of contesting a decision. Complying with tax regulations involves adhering to rules, filing a tax return is a standard obligation for taxpayers, and accepting a tax audit outcome implies an acknowledgment of the findings without dispute. Therefore, these do not capture the essence of "impugnar."