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 Units :
- The Office of Tax and Customs Control
- The Office of Tax Services and Assistance
- The Resource Management Office
In the Tax and Customs Control Unit the tax application functions whose responsibility corresponds to the Tax Agency are grouped through inspection actions and procedures, as well as inspection procedures. data verification, verification of values, 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.
In the Tax Assistance and Services Unit the tax application functions whose responsibility corresponds to the Tax Agency are grouped through the actions and procedures of tax management and collection, as well as the sanctioning procedures derived from these actions.
The Media and Resources Management Unit is responsible for managing the human and material resources, as well as the IT resources of the Central Delegation, in order to provide the necessary support to the other two Dependencies for the development of their functions.