Presentation control and information quality

Denomination

Presentation control and information quality

Procedure type

Taxation

Subject

Taxes

Purpose

This procedure is intended to control: - Compliance with the obligation to submit declarations in the following cases: When they are obliged to do so in accordance with their census situation, when the obligation is revealed by the presentation of other declarations, self-assessments or communications of data from the taxpayer himself, when it is derived from information held by the Administration from third parties, or when it is revealed in the course of other actions or procedures for the application of taxes. - The quality of the information received in the declarations submitted by the taxpayer in the following cases: When the declared data does not match the content of other declarations submitted by the same obligated party or with those held by the Tax Administration, or when there is no data that has been properly identified.

Responsible body

State Revenue Office

Start form

job

Applicant: Citizen - Company - Administration

Place for presentation

Telematic

Phases of the procedure/service

Start: Communication or request to the taxpayer to submit or correct errors

Procedure: Allegations of the taxpayer

End: Presentation, justification of non-liability, initiation of verification procedure or expiry

Forms

Electronic form

Resolution deadline

3 months

Resolution body

State Revenue Office

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing