Tax Code of the previous Government:
2000 - 2007 Legislative Period: January 2001, says
RECUPERACIÓNDE TAX PROCEDURE
Article 200: The recovery of taxes is governed by the procedure in this section, unless the laws and other tax arrangements by establishing a special procedure for ello.No However, in all matters not covered by laws and other rules apply to fiscal matters as provided in this sección.Artículo 201: The procedure is initiated by an interested party, upon written request, which will contain at least the following requirements: 1. The agency which is dirigido.2. The identification of the person concerned and, where appropriate, the person acting as his representante.3. The address where notifications will pertinentes.4. The facts, reasons and relevant motions, stating clearly the subject matter of the solicitud.5. Reference to its annexes, if that is the case.6. Any other circumstances or conditions that require special rules tributarias.7. Written signature, electronic signature or other means of authentication interesado.Artículo 202: When the request to the Tax Administration should fail any of the requirements in the previous article or the special tax rules, shall be as provided in Articles 154 and 155 of this Código.Artículo 203: Initiate the procedure opens the file in which you collect the vouchers and documents necessary for tramitación.Artículo 204: The Tax Administration shall verify the assumptions of origin requested recovery, based on the data contained in the record, notwithstanding that it may use the information you have on your systems or obtained from third parties, or make crosses with suppliers or recipients of goods or services for finding accuracy of the information and documents provided by the contribuyente.Parágrafo Unique: The verification of the origin of the cases of recovery requested may include rejection of the tax credits order recuperación.Artículo 205: If during the Tax Administration, based on certain signs, panel detects failures that prevent the continuation and completion of this recovery procedure, may suspend for up to a maximum of ninety (90) days shall begin immediately for inspection procedure in accordance with the provisions of this Code. This audit will be limited to periods and taxes recuperación.Dicha suspension order shall be resolved by action to be motivated be notified to the person concerned, by any means provided in this Código.En such cases, the decision provided for in section 206 of this Code shall be based on the results of the minutes of objection raised during the proceedings of fiscalización.Parágrafo Unique: In these cases will not open the Administrative Summary referred to Article 188 of this Código.Artículo 206: The decision to agree or deny the recovery will be issued within a period not exceeding sixty (60) working days from day after accepting the application, or notice of objection certificate raised during the proceedings control. Decision may be brought against the contentious tax under this Code. The decision to agree or deny the recovery does not limit the powers of control and determination under this Código.Parágrafo First: The amounts to be recovered may be delivered through physical or special certificates electrónicos.Parágrafo Second: If the Administration Tax determined later that the invalidity of all or part of the recovery agreed, shall immediately request the return of sums paid including interest that may have been generated from abuse award to his final return, which will be equivalent to 1.3 times the average lending rate of six (6) major commercial and universal banks in the country with the largest deposits, excluding portfolios with preferential interest rates, applicable, respectively, for each periods in which such fees were in place, and without prejudice to the penalties provided in this Código.No Notwithstanding the foregoing, the Tax Administration may choose to deduct the agreed sums of the following applications filed by the taxpayer, or enforcement of security that may have been otorgado.Artículo 207: If the tax authorities not decides within the period specified in the preceding article shall be deemed to adversely determined, in which case the taxpayer or responsible shall be entitled to bring the contentious tax under this Code.
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