Large Taxpayers Central Office
Central body with authority throughout the national territory that exercises its functions with respect to large taxpayers assigned to it due to some of the circumstances provided for in the regulations.
Structure of the Central Office
The Central Delegation is made up of the following Dependencies :
- The Office of Tax and Customs Control
- The Office of Tax Services and Assistance
- The Resource Management Office
The Tax and Customs Control Unit groups together the functions of applying taxes whose jurisdiction corresponds to the Tax Agency through inspection actions and procedures, as well as data verification procedures, value verification, limited verification and other verification actions established by current regulations, as well as the sanctioning procedures derived from these actions and those derived from non-compliance with the limitations on cash payments.
The Tax Assistance and Services Unit groups together the functions of applying taxes whose jurisdiction corresponds to the Tax Agency through tax management and collection actions and procedures, as well as the sanctioning procedures derived from these actions.
The Resources and Means Management Unit is responsible for managing the human and material resources, as well as the computer resources of the Central Delegation, in order to provide the necessary support to the other two Units for the development of their functions.