Administrative Procedures. Ministry of Finance: Regularisation due to failure to file the Non-Resident Income Tax return

Administrative Procedures

Name: Regularisation due to failure to file the Non-Resident Income Tax return
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 201721
Description: Specific procedure for monitoring Non-Resident Income Tax in cases where the management application does not intervene.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient office

Deadline for resolution

6 Month(s)

Administrative silence office

None

Competent bodies

End of procedure

Appeals

Reversal: Period allowed: One month. Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Appealing a Tax Agency decision: Period allowed: One month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are rejected. It will be addressed to the administrative body that made the appealable decision.

Basic Regulations

Place of submission

Stages of procedure

Start: Automatically by the local office. By a Tax Agency requirement for the taxpayer to clarify or justify the possible discrepancies.
Procedure: The taxpayer will be notified of the proposed resolution or settlement.
End: By the relevant office

URl for online processing