Modifies The Ca I Say Tax To Make Explicit Rights Of Taxpayers


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"(Artículo único.-Modifíca_se el Código Tributario de la siguiente forma: 1) added to the preliminary title, following article 8, paragraph 4 th, new, called"Rights of taxpayers", whose tenor is as follows:" paragraph 4th rights of taxpayers article 8 bis.-without prejudice to the rights guaranteed by the Constitution and the laws, constitute rights of taxpayers "" the following: 1° right to be treated courteously, with due respect and consideration; to be informed and assisted by the service about the exercise of their rights and in the fulfilment of their obligations.

2° right to obtain returns provided for in tax laws duly updated in a complete and timely manner.

3° right to receive information about nature and subject to review, and knowing at any time, by an expeditious means, your tax situation and the State of the procedure at the beginning of every act of control.

4° right to be informed about the identity and the officers of the service under whose responsibility are dealt with processes in which has the status of interested party.

5° right to obtain copies, to its coast, or certification of the performances made or documents filed in proceedings, in the terms provided for in the law.

6° right to exempt themselves provide documents that do not apply to the procedure or that already are accompanied to the service and to obtain, once completed the case, the return of the original documents supplied.

7° right to challenge that the tax returns, except for the cases of legal exception, have reserved character, in the terms provided for by this code.

8° right to which actions are carried out without delay, requirements or unnecessary waiting, certified it, by the officer in charge, receipt of all requested records.

9° right to make declarations alegaciones and submit background within the time limits laid down in the law and that such records are incorporated into the procedure concerned and duly considered by the competent official.

10° right to raise, environmentally-friendly and convenient, suggestions and complaints about the actions of the Administration that has an interest or which apply to you.

Claims against acts or omissions of service that violate any of the rights of this article shall be known by the tax and customs, judge in accordance with the procedure in paragraph 2 of title III of the third book of this code.

All depending on the internal revenue service must display, somewhere prominent and clearly visible to the public, a poster in which are specifically set out the rights of taxpayers in the enumeration contained in subsection first. "."

(2) Insert, in the first paragraph of article 11, then the phrase "form of notification", the following: "or the interested party requested to be notified by email. In the latter case, the notification means effected on the date of the sending of the email, certified by a Minister of faith. The mail will contain a transcription of the performance of the service, including the information necessary for its successful intelligence, and you will be forwarded to the e-mail address indicated by the contributor, who should keep it updated, informing their modifications to the service within which determine the direction. Any circumstance beyond the service by which the taxpayer does not receive e-mail, not void the notification".

(3) merge, in article 26, the following paragraph second, new, passing the current subsection second to be third: "Service remain available to stakeholders, in your website, circulars or resolutions to be known by taxpayers in general and the offices of the direction that respond to queries on the application and interpretation of tax regulations. This publication shall include, at least, circulars, resolutions and trades issued in the last three years. "."

((4) Introducense the following modifications in article 59: to) added, in the first, then the separate dot (.) point, that happens to be followed dot (.), the following sentence: "when starting a control by request of a history that must be submitted to the service by the taxpayer, you will have the fatal nine-month term, counted since the officer in charge of control certifying that all requested background information have been made available for Alternatively, quote for the purposes referred to in article 63, liquidate or formulate turns. "."

(b) Agreganse paragraphs following second, third and fourth new: "(El plazo señalado en el inciso anterior será de doce meses, en los siguientes casos: a) when a control in the area of transfer pricing."

(b) when the taxable liquid income of taxpayers with income of more than 5,000 monthly tax units or sales should be determined.

(c) when are reviewed the tax effects of corporate reorganization processes.

(d) review the accounting for transactions between related companies.

Do not apply to the time limits referred to in the preceding subparagraphs in cases which require information to any foreign authority or those related to a process of collection of records concerning the number 10 of article 161.

The service will have a period of twelve months, counted from the date of the request, to inspect and resolve refund requests related to absorption of losses.