Bank statement requirements (rule 43)

Denomination

Bank statement requirements (rule 43)

Procedure type

Inspector

Subject

Taxes

Purpose

Procedure for the exchange of files (form 943) between the Tax Agency and credit institutions, within the scope of the obligations to inform the Tax Agency regarding standardised bank account statements.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematics, at the Electronic Headquarters of the Tax Agency

Documentation

Documentation requested through TGVI on line

Phases of the procedure/service

Start: shall be initiated by the competent body of the Tax Agency to issue the information injunction. By executing the IT processes designed for this purpose, the accounts, their holders or authorised persons and the movements that are to be the subject of the request shall be identified. Once this information has been obtained, the institution and branch where the accounts are open will be selected in order to issue the corresponding requests.

Procedure: Evaluation of the documentation provided and/or, where applicable, issue of the corresponding reiterations of the initial requirement due to not having dealt with the initial application in its entirety.

End: Full attention of the requested or the possible instigation of sanctioning proceedings due to the lack of required attention.

Forms

Electronic processing

Resolution deadline

According to applicable regulations

Resolution body

State Revenue Office

Resources

Replacement: within 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: within one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are dismissed. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic certificate

Level of interactivity

Level 4: Electronic processing