Tax Current Account (CCT)

The tax current account system allows for the offsetting of tax debts and credits. Inclusion in the system must be requested by the taxpayer and the duration will generally be indefinite. It will apply as long as none of the following circumstances occur: that the taxpayer expressly waives its application or that the Administration may revoke it.

• Request for inclusion in the tax current account system:  October of the calendar year immediately preceding that in which the current account system is to take effect.

• Notice of resignation from the current account system in tax matters: may be submitted at any time.

Model. “Application for inclusion/communication of resignation from the current account system in tax matters”