Taxpayers have a period of 45 days from the receipt of fiscal administrative documents to submit an appeal if they believe that certain rights have been violated. However, there are several exceptions to this deadline. The appeal must be filed within 45 days from the date on which the title of the claim or the fiscal administrative act is communicated, except in cases where the respective title or fiscal administrative act does not include one of the following elements:
- the possibility of being contested;
- the deadline for filing the appeal;
- the tax authority to which the appeal must be submitted.
In these situations, the appeal can be submitted within a period of 3 months calculated from the moment of communication of the title of the claim or the fiscal administrative act. Only the person who believes that their rights have been infringed by a title of claim or another issued fiscal administrative act can file an appeal. The appeal must be submitted to the tax authority that issued the title of the claim or the other contested fiscal administrative acts.
If the respective appeal is formulated through a representative, the power of attorney or lawyer’s authorization, as applicable, must be presented. If the appellant is in insolvency, reorganization, bankruptcy, or liquidation, and their right to self-administration has been revoked, the appeal must be filed by the special administrator/judicial administrator or liquidator, as applicable, and must be accompanied by the document appointing them.
If the requirements regarding the submission of the authorization/power of attorney or those regarding the signature are not met, the structure for resolving appeals will request the appellant to fulfill these requirements within 5 days of notification. The decision on the resolution of the appeal is drawn up and communicated as follows:
- one copy to the appellant/special administrator/judicial administrator or liquidator;
- one copy remains in the appeal file;
- one copy is kept in the decision file.
If, from the date the appeal is filed until its resolution, the competence of the appellant changes, the issuing tax authority is obligated to transmit the original copy of the decision on the resolution of the appeal to the new tax authority under whose administration the taxpayer falls, for execution.
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