Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Customs and Excise audit verification and investigation procedure

Type of procedure/service
Tax information
Subject
Taxes
SIA code
998098
Description

The audit procedure will aim to verify and investigate the correct compliance of the tax obligations and, where applicable, to correct the tax situation of the party liable for the tax payment by carrying out one or several assessments. The decisions, elements and valuations declared by the parties liable for the tax payment in their tax returns will be verified. The investigation will aim to discover the existence, if appropriate, of relevant undeclared tax facts or incorrectly declared by the parties liable for the tax payment.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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