Form 369. Limited checking. One Stop Shop (OSS) Scheme

Denomination

Form 369. Limited checking. One Stop Shop (OSS) Scheme

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure for carrying out the limited check in the One Stop Shop (OSS) Scheme

Responsible body

State Revenue Office

Start form

job

Applicant: Company

Place for presentation

Online, at the Tax Agency eOffice

Phases of the procedure/service

Start: Ex officio, through a request from the Administration for the taxpayer to clarify or justify the observed discrepancy or the data relating to his declaration or self-assessment or through notification of the liquidation proposal when the Administration has sufficient data to formulate it.

Procedure: Prior to the resolution or the execution of the provisional settlement, the Administration will notify the taxpayer of the proposed resolution or settlement so that they may submit allegations within a period of ten days.

End: Express resolution of the Administration; expiration; initiation of an inspection procedure that includes the object of the limited verification.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Within one month, and on a discretionary basis, before the office from which the administrative act to be appealed originates, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Within one month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be considered dismissed. It will be addressed to the administrative body that issued the challengeable act.

Identification system

No authentication required

Level of interactivity

Level 4: Electronic processing