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Customs and Excise audit verification and investigation procedure
| SIA code: 998098The audit procedure will aim to verify and investigate the correct compliance of the tax obligations and, where applicable, to correct the tax situation of the party liable for the tax payment by carrying out one or several assessments. The decisions, elements and valuations declared by the parties liable for the tax payment in their tax returns will be verified. The investigation will aim to discover the existence, if appropriate, of relevant undeclared tax facts or incorrectly declared by the parties liable for the tax payment.
Data verification procedure by Excise Tax Management Offices
| SIA code: 998099The data verification procedure takes place: a) When the tax return or self-assessed tax return has formal defects or mathematical errors. b) When the declared data do not coincide with the content of other tax returns by the same taxpayer. c) When the regulations are seen to be unduly applied. d) When an explanation or justification of information is required, provided this does not refer to economic activity.
Limited verification procedure by excise tax management offices
| SIA code: 998100The limited verification procedure aims to verify the facts, decisions, elements, activities, operations and other circumstances that determine the tax obligation.
Excise taxes. Refund of IVMDH ( taxes on retail sales of certain hydrocarbons) duties
Form 995. Transfer of Town Planning Information by Local Authorities.
| SIA code: 998486Annual submission by Local Authorities of information return form 995, containing town planning information.
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