NOTIFICATION OF ADMINISTRATIVE ACTS VIA E-MAIL
As of July 1th 2019, the current methods of notification would become subsidiary to the notification via email
The measure proposed by the Government would imply that administrative acts regarding tax, customs and foreign exchange matters would be sent to the email the tax payer registers in the Single Tax Register
For this purpose, the administrative act would be noticed on the day of receipt of the email. Hence the term to appeal would start 5 days later. If the email bounces, the taxpayer could request the tax authority to forward the email, in the 3 days following the receipt of the email. However, the administrative act would be duly noticed since the date of the receipt of the first email. Thus, the current methods of notification would become subsidiary.
In that sense, the registration of an email address in the in the Single Tax Register, would constitute acceptance of this procedural change applicable to all ongoing procedures.
Such legislative reform would end the tax disputes derived from the unduly notification of a resolution of a tax appeal.