All about tax debt
Accord to article 59 of the LGT, tax debts can be extuish by various methods, clud payment, prescription, compensation, and forgiveness.
Payment: This is the most direct method of extuish the debt, where the debt is settl by mak the correspond payment. Other methods such as forgiveness or prescription are exceptional and not sought by the legislator as the ma way of extuish the debt.
Prescription: Refers to the extction of the debt after a certa period without action by the Admistration or the debtor.
whole or part through compensation
either at the itiative of the taxpayer or ex officio.
Forgiveness: Generally, this method is not compatible with the prciple of non-availability of tax crits by the Admistration. However, it recent mobile phone number lead can be appli exceptional situations of justice.
solvency of the debtor: solvency is not a valid cause for extuish tax debt under the Civil Code, but article of the LGT dicates that debts that cannot be collect due to proven solvency of the taxpayer can be ວິທີການຂຽນບົດຄວາມຄ່າໃຊ້ຈ່າຍທີ່ມີປະສິດທິພາບສໍາລັບທຸລະກິດຂອງທ່ານ written off as uncollectible, as long as they are not rehabilitat with the limitation period.
The statute of limitations for tax debts is regulat articles 66 to 70 of the LGT, establish a period of four years for the follow rights:
Determe the tax debt through liquidation by th
emand payment of debts already settl or self-assess.
Request refunds aris from the regulations of each tax, clud refunds for undue payments and refunds of guarantees.
Obta refunds aris from the regulations agb directory of each tax, refunds of undue come and reimbursement of the cost of guarantees.
Let us image that Mrs Y files her personal. Come tax return for the year 20X2 with the legally establish period. If the Admistration decides to carry out vestigation and. Verification actions on her tax situation, the notification of the. Commencement of the proces must be issu before 30 June 20X7, the date on which the four-year limitation period specifi article 66 of the LGT is met.
