Result: 799 Online Services
Tax procedure for submitting customs export declarations.
Verification of tax address.
| SIA code: 998035Verification of the tax address declared by the party liable for the tax payment and, in the event of being incorrect, its rectification.
Access to the records and files that form part of concluded proceedings on the request date, by a party liable for the tax payment that has been involved in said proceedings.
Review of Collection decisions that are legally null and void
| SIA code: 998046Procedure to declare null and void tax decisions for which the administrative procedure has finalised or which have not been resolved within the deadline, in the following circumstances: a) When they damage rights and freedoms with constitutional protection. b) When they have been passed by authorities clearly not authorised, whether due to the subject matter or the geographical territory. c) When they have impossible content. d) When they constitute a criminal offence or are issued as a consequence of these. e) When they have been handed down with total and absolute disregard for the corresponding legally established procedure or for the regulations that contain the fundamental rules for the formation of free will in professional bodies. f) Decisions that are expressly or presumed to be contrary to law by which powers or rights are acquired when the fundamental requirements for their acquisition are missing. g) Any other expressly established by law.
Revocation of Tax Management decisions
| SIA code: 998047Special review procedure, through which the tax administration may reverse its decisions in benefit of the interested parties, in the following three cases: 1. When it is considered that it manifestly infringes the law. 2. When circumstances that occur and affect a specific legal situation demonstrate the legal inadmissibility of the challenged decision. 3. When the formalities of the procedure lead to the defencelessness of the interested parties.
