Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Settlement of surcharges for filing outside of the tax return and self-assessment deadline

Type of procedure/service
Tax information
Subject
Taxes
SIA code
998111
Description

Procedure for surcharge payment requirement for untimely tax returns, consisting of accessory payments that must be made by the parties liable for the tax payment as a consequence of filing self-assessments or tax returns outside of the deadline without having been requested by the local offices.

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

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