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.
Functions of the Central Office
The Central Delegation of Large Taxpayers is a central body of the Tax Agency, with powers throughout the national territory , which exercises, with respect to the taxpayers assigned to it, all the powers and functions of the Tax Agency for the application of the state and customs tax systems, as well as the collection management of other public resources that correspond to the Agency in accordance with current regulations.
Basically, in relation to said taxpayers, this Office carries out the actions and administrative procedures of:
- tax management (processing of tax returns, certificates, refund requests, information and assistance, etc.)
- tax and customs inspection
- tax collection
As an exception and for reasons of agility and operability, the Central Delegation does not carry out the functions of customs management, management and intervention of Special Taxes and management of other taxes over which the Department of Customs and Special Taxes exercises its jurisdiction.