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Verification and audit procedure (taxpayers in the objective evaluation system)
| SIA code: 998120The aim of the inspection is to verify and investigate correct compliance with tax obligations by taxpayers who pay taxes under the objective evaluation system and, as applicable, to regularise the tax situation of the taxpayer, by making one or several settlements. The decisions, elements and valuations declared by the parties liable for the tax payment in their tax returns will be verified. The aim of the investigation is to discover the existence, as the case may be, of undeclared or incorrectly declared taxable items in the tax return.
Registration verification aims to check the correctness of the data provided by parties liable for tax in their tax returns, in accordance with the data provided or declared by the party liable for the tax payment, the data held by the Administration and via the physical and documentary examination of the facts and circumstances at the headquarters, offices, premises and establishments of the party liable for the tax payment.
CT. Tax register verification of the index of organisations.
| SIA code: 998103Corporate Income Tax. At each Tax Agency branch there is an index of organisations in which organisations with a tax address within its geographical jurisdiction are registered, with the exception of exempt organisations. The provisional removal from this index of those organisations affected by any of the following circumstances may be agreed: a) That the tax debt owed by the organisation to the Treasury is declared irrecoverable pursuant to the provisions of the General Collection Regulation. b) That the organisation has not filed its corporate income tax return corresponding to three consecutive tax periods. When provisional removal from the index of organisations is agreed, the party liable for the tax payment may also be removed from the register of intra-Community operators and the monthly refund register.
Procedure for surcharge payment requirement for untimely tax returns, consisting of accessory payments that must be made by the parties liable for the tax payment as a consequence of filing self-assessments or tax returns outside of the deadline without having been requested by the local offices.
Economic-administrative claim against Customs and Excise decisions
| SIA code: 998121Review procedure resolved by the economic-administrative courts and entities that are independent of the Tax Agency. The Tax Agency body that declared the appealable decision will be responsible for receiving the first and second-instance economic-administrative claim in writing and for sending it, together with the file, within a period of one month, and may attach a report to the file. If the filing document also includes the declarations, the body that made the decision may partially or fully annul the contested decision within a period of one month, in order to send the file to the Economic-Administrative Court.
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