Claims before the acts of the Tax Administration:
How do you complain to ONAT?
Filing for Reform against the resolution, providence or administrative act the decision that is considered incorrect or unfair; or of Raised before the immediate superior level, if it is in disagreement with all or part of the decided thing in Reform.
The term to present the appeals is (15) business days, counted from the day following the notification of the act or the resolution by the Office. If they are submitted after this period, they are declared inadmissible. Exceptionally, if new evidence appears or the notorious injustice of the decision adopted in the resolution that resolves the appeal is demonstrated, before the judicial process is established, the Review Procedure can be requested from the Minister of Finance and Prices, or the Head of ONAT, within one hundred eighty (180) calendar days after the day following the date of notification of said resolution.
How are resources presented and where?
In original and copy, personally (not accepted by fax, email or postal). It is presented by the interested taxpayer, or his representative, who must show the official document, Power of Attorney or Legal Guardianship to prove it as such. The Reform Resource is presented to the authority of the Tax Administration that issued the resolution, providence or administrative act with which it disagrees; while the one of elevations appears before the immediate authority superior to the one that resolved the one of Reformation.
What will the writing contain through which appeals for reform or elevations are presented?
Names and surnames, if it is a natural person, and name or business name, if it is a legal person; Tax Identification Number (NIT), address of the tax address, clear and detailed statement of the facts and grounds of the claim and what is intended with the appeal. If it is a reform resource for a partially paid tax debt, it will be recorded and the vouchers of the contribution will be attached. To file an appeal from elevations, it is essential to have previously paid the entire debt. Although, very exceptionally, yours presentation can also be requested without the requirement of prior payment. All documentary evidence that the taxpayer deems appropriate to support his claim will be attached to the document.
It will not be possible to claim in elevations what was not required in Reform.
- You should not use obscene or offensive words.
- Comments should be related to the topic.
- Comments that violate previous policies will not be posted.