Result: 533 Online Services
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.
Review of Collection decisions that are legally null and void
| SIA code: 998059Procedure 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 Collection decisions
| SIA code: 998060Special 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.
Rectification of errors in Collection decisions.
| SIA code: 998061Procedure designed to obtain, at any given time, automatically by the loca office or at the request of the interested party, rectification of material, factual or arithmetic errors by the body that handed down the decision, provided that the time limit has not expired.
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.
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