When is a settlement provisional?

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Any settlement that does not have a definitive character (see next section) deserves the title of "provisional", either on account, complementary, as a forecast, partial or total. In particular, the Act empowers the administration to turn provisional settlements in the following cases:

a) When the taxpayer has presented a statement for a specific tax and and always in accordance with the information provided in such statements and documents submitted with the statement required by the Administration

b) When the administration have sufficient evidence that demonstrate the performance of a taxable event not declared by the taxpayer.

c) When a taxpayer has requested the return and the amount of the refund granted by the Administration which does not match the one requested by the taxpayer.