Administrative Procedures. Ministry of Finance: Access to files and registers and obtaining copies of concluded tax collection files.

Administrative Procedures

Name: Access to files and registers and obtaining copies of concluded tax collection files.
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 998029
Description: Access to the registers and files that form part of a concluded file at the date on which the application is made, by a taxpayer that has been a party in the procedure.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Deadline for resolution

1 Month(s)

Administrative silence interested party

Negative

Competent bodies

End of procedure

Appeals

Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling to be appealed against, stating that no economic-administrative claim has been lodged against said ruling.
Economic-administrative claim: Application period: One month from the day following notification of the contested measure or from the date on which the proceedings or the prior appeal for reconsideration are rejected. Claims should be addressed to the administrative body that dictated the contested decision.

Basic Regulations

Place of submission

Stages of procedure

Initiation: Presentation of the application for access.
Procedure: By the authority that processed the file.
Completion: Resolution of the authority that processed the file.
Enforcement: If the documents contained within the file are stored by electronic or computerised means, access to these means will be granted to the interested party. Access includes the right to obtain a copy. Access will not be permitted for documents that affect the interests of third parties or breach people's privacy, or for which the regulations are still in effect.

URl for online processing