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WITHHOLDING TAX RETURN PARTIALLY DISBURSED WOULD BECOME AN INSTRUMENT SUBJECT TO BE COLLECTED

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WITHHOLDING TAX RETURN PARTIALLY DISBURSED WOULD BECOME AN INSTRUMENT SUBJECT TO BE COLLECTED

Tax procedure

According to the tax reform, the Tax Administration could coercively collect the tax debt derived of a partially disbursed withholding tax return

 

Despite the fact that withholding tax returns partially disbursed have no legal effects, the Tax Administration would be entitled to initiate a coercive collection procedure. This modification would simplify the collection of the tax debt, as the Tax Administration would not be required to conduct an administrative procedure in order to establish the existence of the tax debt, previous to the coercive collection.