Tax Law Fraud
General Details
Denomination
Tax Law Fraud
Procedure type
Taxation
Subject
Taxes
Purpose
Determine that an operation has been carried out in violation of the law.
Responsible body
State Revenue Office
General information of the procedure
Start form
job
Applicant: Administration
Place for presentation
Does not have. This is initiated by the local office.
Phases of the procedure/service
Start: The proceedings will begin ex-officio, by agreement of the competent body.
Procedure: The investigation work required to determine, ascertain and prove the data by virtue of which the ruling will be made, will be performed ex-officio by the body that is handling the proceedings. The interested parties may make declarations and provide documents or other relevant items at any time during the proceedings prior to the court hearing. Once the proceedings have been conducted and before issuing a settlement proposal, this will be stated to the interested parties so that they make declarations and present any documents they deem to be of relevance.
End: The proceedings will end with the ruling of the competent body, declaring whether there has been a fraud committed in violation of the law or not.
Forms
Resolution deadline
3 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, 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 contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Law 39/2015, of October 1,
of the Common Administrative Procedure of Public Administrations
-
Law 58/2003, of December 17,
General Tax.