Por lo que explicaste, entiendo que es la forma de dejar constancia por escrito de los incumplimientos constatados, por tal razón es que tiene que estar suscrita por el administrador de Rentas.

I checked the legal provision referred to in the Nicaraguan Tax Code (artículo 147 del Código Tributario, 2º párrafo), and it says the following:

"Acción Fiscalizadora

Artículo 147.- La Administración Tributaria ejercerá su acción fiscalizadora a través de sus órganos de fiscalización debidamente acreditados.

Los reparos, ajustes, imposición de sanciones, modificaciones y sus respectivas notificaciones deberán ser firmados por los titulares de las respectivas dependencias autorizadas para tal efecto."

It relates to the fact that objections, adjustments, penalties and amendments have to be signed by persons or entities that are authorized to do so within the context of tax audits. I've found a similar term in Spanish: pliego de cargos

This is translated by the Official Journal of the European Union as "statement of objections." See the below links:

Spanish version: https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:...
English version: https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:...

Here in Canada, the equivalent document would be the "Notice of Objection." You would file this with the tax authority in case of a disagreement with the findings of a tax audit. A taxpayer or the taxpayer's representative can sign the document. Here is an example of it: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t400...

I assume that within the Nicaraguan context, this "notice of objection" would also contain the final report of the tax audit that was carried out. In addition, it would be filed as a result of the findings from the "objective and technical analysis to the preliminary report."

In the US, they refer to it as a "protest" -- see https://www.irs.gov/appeals/preparing-a-request-for-appeals

It varies from country to country, but I would say that "notice of objection" or "statement of objections" would work.

Does this fit the context of your text?

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Note added at 1 hr (2020-05-03 21:11:06 GMT)
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After re-reading the legal provisions of the Nicaraguan Tax Code, I see that it relates to the objections, penalties, amendments, etc. that the Nicaraguan tax authority would handle.

In this case, you could consider "Notice of Assessment" as well (this is the name of the document here in Canada, which is issued to you whenever you file your taxes or after a tax audit has been completed.) This "Notice of Assessment" would provide you with all the findings of the tax audit.