Authorisations. Application for temporary taxing criteria other than accrual.

Denomination

Authorisations. Application for temporary taxing criteria other than accrual.

Procedure type

Taxation

Subject

Taxes

Purpose

Valuation by Inspection of the temporary taxing criteria other than accrual, so that said criteria may be valid for taxation.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

Documentation

Application presented by the interested party. Articles 32 and following of the Corporate Tax Regulations.

Phases of the procedure/service

Start: Application presented by the interested party.

Procedure: By audit teams or units, which can obtain information, reports, records or receipts considered necessary from the taxpayer. At any moment before hearing proceedings are granted, taxpayers can submit declarations and documents or receipts that they consider to be relevant.

End: A resolution must be passed to approve the proposed temporary taxation criteria, reject it or approve alternative criteria formulated by the taxpayer during the course of the procedure. The director of the Department of Tax and Finance Inspection is authorised to resolve the procedure.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing