Verification of data / Limited verification -
Income tax withholdings (Form 111).
The verification procedure is intended to clarify or justify the discrepancies in the tax returns or self-assessments filed by the party liable for the tax payment or the data relating to the tax returns or self-assessments.
Through the limited verification procedure, the facts, decisions, elements, activities, operations and other circumstances that determine the tax obligation may be verified.
These verification functions evaluate the facts, decisions, activities, operations and negotiations carried out by the party liable for the tax payment. This evaluation will be irrespective of the previous evaluation of these elements by the party and the year or period in which it was completed.