Registration and verification of the census of corporate groups.

Name

Registration and verification of the census of corporate groups.

Procedure type

Taxation

Subject

Taxes

Purpose

Registration and verification of the census of corporate groups. Form for registration in the census is provided. The census verification of the groups of companies aims to check the veracity of the data communicated by the taxpayers in their tax returns census in relation to tax groups, in accordance with the data communicated or declared by the taxpayer and, with the data held by the Administration.

Responsible body

State Revenue Office

Starting method

Trade

Applicant: Administration

Place for presentation

Online, in the Tax Agency's E-Office.

Documentation

The procedure is initiated ex officio by the Administration. The taxpayer may file a census declaration.

Process/service phases

Start: By request from the Administration to clarify or justify the discrepancy observed or the data relating to its census declaration, or by notifying the proposed resolution, when the Tax Administration has sufficient data to make it.

Procedure: The Administration must notify the taxpayer of the proposed resolution, granting a period of ten days to make claims. In the procedure, the Administration may carry out census verification actions.

End: In any of the following ways: A) Resolution, which will rectify the taxpayer's census data. B) Subhealing, clarification or justification of the discrepancy or the data subject to the requirement by the taxpayer, without the need to issue an express resolution. C) Expiry. D) Start of a limited or inspection procedure that includes the purpose of the census situation rectification procedure.

Forms

Electronic processing

Resolution deadline

6 Month/s

Resolution body

State Revenue Office

Resources

Replacement: Term. One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.

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. He/she will address the administrative body that has issued the claim. The filing shall be mandatory through the Tax Agency's E-Office when the complaining parties are obliged to receive communications and notifications electronically.

Identification system

Electronic certificate

Level of interactivity

Level 4: Electronic processing