PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Customs and Excise audit verification and investigation procedure

The audit procedure will aim to verify and investigate the correct compliance of the tax obligations and, where applicable, to correct the tax situation of the party liable for the tax payment by carrying out one or several assessments. The decisions, elements and valuations declared by the parties liable for the tax payment in their tax returns will be verified. The investigation will aim to discover the existence, if appropriate, of relevant undeclared tax facts or incorrectly declared by the parties liable for the tax payment.