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Administrative Procedures
General Information
- Name
-
Returns filing control
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 998115
- Description
-
Returns and self-assessments filing control
a) When they are obliged to do so due to their census circumstances.
b) When the obligation comes to light due to the filing of other tax returns, self-assessments or notification of data belonging to the party liable for the tax payment.
c) When it is derived from information held by the local office obtained from third parties.
d) When it comes to light during other tax application actions or procedures.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
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