What significance does the notification have in the tax area?

Clarify your doubts by consulting your particular case


In another section of this Handbook (2.1) we have seen that the acts issued by the Administration assume certain and are immediately executives.

However, this principle of immediate effectiveness of administrative acts is subject to the Administration notifying the taxpayer in advance. This is to ensure that taxpayer has an accurate knowledge of the administrative act. The notification is presented as a legal guarantee before uncertainty and helplessness that the administrative act can produce. The tight deadlines for appealing, justifies the strict observance of this formal requirement.

An act or resolution issued by the Tax Administration may be perfectly legal and yet, lacking any legal effect, if the notification requirement is not met.