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Administrative Procedures
General Information
- Name
-
Control of filing of returns and self-assessments
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 998117
- Description
-
This procedure is aimed at ensuring fulfilment of the obligation to file tax returns and self-assessments in the following cases:
When they are obliged to do so due to their census circumstances.
When the obligation comes to light due to the filing of other tax returns, self-assessments or notification of data belonging to the party liable for the tax payment.
When it is derived from information held by the local office obtained from third parties.
When it comes to light during other tax application actions or procedures.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
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