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Administrative Procedures
General Information
- Name
-
Data verification procedure by Excise Tax Management Offices
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 998099
- Description
-
The data verification procedure takes place:
a) When the tax return or self-assessed tax return has formal defects or mathematical errors.
b) When the declared data do not coincide with the content of other tax returns by the same taxpayer.
c) When the regulations are seen to be unduly applied.
d) When an explanation or justification of information is required, provided this does not refer to economic activity.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
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