3. The tax authorities accused a company of tampering with tax payment forms, as the amount collected in cash from the bank is less than the amount...

3. The tax authorities accused a company of tampering with tax payment forms, as the amount collected in cash from the bank is less than the amount declared in the authenticated and declared forms presented by the company. However, the company disputes and requests a forensic examination to determine the disputed amount in a judicial instance. This is a case that deals with:


a) A criminal action, as it deals with document tampering;
b) An administrative liability action, as the fact may have been individually committed by a manager;
c) A civil action, as it is a request for a review of treaties;
d) An action against the public treasury, as there are indications of tax crimes;
e) An action for compensation for moral damages, since the tax authorities make false accusations against the taxpayer.