Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Rectification of tax management tax returns.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
998296
Description

When the party liable for the tax payment considers that a tax return has damaged in any way said party's legitimate interests, the party may request rectification of the tax return, once the local office has issued a provisional assessment in the cases established in Art. 128 of the General Tax Act.

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

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