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Result: 533 Online Services
Procedure for the declaration of subsidiary responsibility
| SIA code: 992009Procedure aimed at the declaration of subsidiary responsibility, under the protection of the terms of articles 41 and 43 of the General Tax Act and other tax regulations that regulate assumptions of responsibility.
Access to the records and files that form part of an action that has concluded on the application date, by a party liable for tax payment which has been a party in the proceedings.
Rectification of erroneous Customs and Excise decisions
| SIA code: 998042Procedure aimed at rectification, at a given time, ex officio or at the request of the interested party, by the body that made the decision, of the material, factual or arithmetic errors detected, provided that the limitation period has not expired.
IS. Data verification / Limited verification. Groups.
| SIA code: 998043The data verification procedure for Corporation Tax in relation to groups in the consolidated tax system aims to clarify or justify the discrepancies in the tax returns or self-assessments filed by the party liable for the tax payment or the data relating to the tax returns or self-assessments. The limited verification procedure in relation to groups in the consolidated tax system can verify the facts, decisions, elements, activities, operations and other circumstances that determine the tax obligation. These verification functions evaluate the facts, decisions, activities, operations and negotiations carried out by the party liable for the tax payment. This evaluation will be irrespective of the previous evaluation that the party has given such elements and the year or period in which it was completed.
Verification of data / Limited verification - Payments on account
| SIA code: 998034The verification procedure aims to clarify or justify the discrepancies in the tax returns or self-assessments filed by the party liable for the tax payment or the data relating to the tax returns or self-assessments.
