Tax Law Fraud

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

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

Electronic processing

Resolution deadline

3 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 notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing