Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Audit procedure of the National Tax Management Office (ONGT)
Type of procedure/service: Inspection
Subject: Taxes
SIA code: 2844309
Description: Procedure for implementing audit actions in relation to Inheritance and Donations Tax which fall under the scope of the National Tax Management Office
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient office

Deadline for resolution

In accordance with applicable regulations

Administrative silence office

None

Competent bodies

End of procedure

Appeals

Reconsideration: within the period of 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.
Economic-administrative claim, within the period of 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 dismissed. It will be addressed to the administrative body that made the appealable decision.

Basic Regulations

Place of submission

Stages of procedure

Start: Communication of the start of audit actions
Procedure: a) Examination of the dossier. b) Hearing. c) Signature of certificates. d) Declarations of disagreement.
End: Assessment decision. In cases of conformity, if there is no express assessment within one month from signing, the report will be the assessment. In the case of statements of agreement, if there is no assessment within ten days from signing, the report will be the assessment. Reports that disagree always entail an express assessment decision. In the case of partial verifications, the taxpayer may request an extension for a general verification pursuant to Art.149 of the General Tax Act 58/2003 of 17 December, and Art. 179 of the general regulation of tax management and audit measures and procedures and implementing common rules governing tax application procedures approved by Royal Decree 1065/2007 of 27 July.

URl for online processing