Procedure for formulating and processing complaints and suggestions in the tax field through the Council for the Defense of the Taxpayer

Denomination

Procedure for formulating and processing complaints and suggestions in the tax field through the Council for the Defense of the Taxpayer

Procedure type

Suggestions, Complaints, Reports and information for citizens

Subject

Complaints and suggestions

Purpose

Presentation of complaints arising from the application of the tax system by State bodies or suggestions for improving the quality of services, increasing performance or savings in public spending, simplifying administrative procedures or increasing the level of satisfaction of society in its relations with the tax authorities.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

In person: Receiving units in the offices with tax powers open to the public dependent on the Council for the Defense of the Taxpayer

Post Offices.

Other places contemplated in article 16 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations

Documentation

Written submission of the complaint or suggestion, accompanied by the documentation that the presenter deems appropriate and, if applicable, proof of representation. Complaints require identification. Suggestions may be anonymous.

Phases of the procedure/service

Start: presentation of the complaint or suggestion to the receiving unit.

Procedure: referral to the unit responsible for processing the complaint according to the territorial scope, referral to the responsible service affected by the complaint which must respond directly to the taxpayer. The taxpayer may express disagreement with the response. The objection is answered by the Presidency of the Council for the Defense of the Taxpayer.

End: with the response of the responsible Service if there is no disagreement; If there is one, with the response of the Presidency of the Council for the Defense of the Taxpayer.

Forms

Online processing

Resolution deadline

15 calendar day/s

Resolution body

Council for the Defense of the Taxpayer. State Secretariat for Finance.

Identification system

No authentication required

Level of interactivity

Level 4: Electronic processing