Data verification procedure for customs declarations.

Denomination

Data verification procedure for customs declarations.

Procedure type

Taxation

Subject

Customs

Purpose

Procedure enabling the payment of settlements corresponding to customs declarations within the framework of a data verification procedure in the sphere of customs management.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices.

Phases of the procedure/service

Start: through a request from the Administration for the taxpayer to clarify or justify the observed discrepancy or the data relating to his/her declaration or self-assessment or through notification of the proposed settlement when the Administration has sufficient data to formulate it.

Procedure: Prior to the resolution or the implementation of the provisional liquidation, the Administration will notify the taxpayer of the proposed resolution or liquidation so that he may make allegations within a period of ten days.

End: The data verification procedure will end in one of the following ways: Resolution, indicating that a provisional liquidation is not appropriate or correcting the defects noted. Provisional liquidation (must be motivated with a concise reference to the facts and legal grounds that have been taken into account in it). Correction, clarification or justification of the discrepancy or the data subject to the request by the taxpayer (this circumstance will be recorded in the document, and it is not necessary to issue an express resolution). Expiry. Initiation of a limited verification or inspection procedure that includes the subject of the data verification (data verification shall not prevent subsequent verification of the subject of the data verification).

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 the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing