Procedure for formulating and lodging complaints and suggestions before the Taxpayer's Ombudsman

Denomination

Procedure for formulating and lodging complaints and suggestions before the Taxpayer's Ombudsman

Procedure type

Review of administrative acts and appeals

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.

Receiving units in offices with tax responsibilities open to the public dependent on the State Secretariat of Finance.

Post Offices.

Other places contemplated in art. 16 of Law 39/2015.

Documentation

Written submission of the complaint or suggestion accompanied by the documentation that the presenter deems appropriate. 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

Electronic processing

Resolution deadline

15 calendar day/s

Resolution body

Taxpayer's Ombudsman

Identification system

No authentication required

Level of interactivity

Level 4: Electronic processing