Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Access to archives and registers and obtaining copies of files whose auditing has been completed.
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 998058
Description: Access to the records and files that form part of an action that has concluded on the application date, by a party liable for tax payment which has been a party in the proceedings.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Documents

Deadline for resolution

1 Month(s)

Administrative silence interested party

Negative

Competent bodies

End of procedure

Appeals

Reconsideration: Application period: One month. Optional, to the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: Application period: One month from the day following the notification of the contested action or following the date on which the proceedings or prior motion for reversal are deemed to be dismissed. It shall be addressed to the administrative body that declared the appealable decision.

Basic Regulations

Place of submission

Stages of procedure

Initial step: Submission of access request.
Procedure: By the body that processed the file.
End: Ruling of the body that processed the file.
Execution: If the documents that comprise the file are stored on electronic, computerised or telematic media, access will be granted to the interested party through these media. Access will include the right to obtain a copy. Access shall not be extended to documents that affect the interests of third parties or the privacy of persons or as established in the prevailing legislation.

URl for online processing