Those accrued in the form of VAT for imports

[Mitu8990]

That they are up to date with their tax obligations.
That they have not renounced their application in the two years prior to the one in which the application is submitted.
The entries in the tax current account are made quarterly , on March 31, June 30, September 30 and December 31 of each fiscal year. On these dates, new debts or refunds are recorded and the taxpayer is notified, who has 10 days to make objections. After this period, a provisional liquidation is issued after 15 days.

The following debts cannot be recorded and therefore will not be offset :

Those arising from declarations-settlements submitted after the deadline .
Those derived from provisional or definitive liquidations carried out by the Tax Administration Bodies .
Refunds recognized in special review procedures established in the General Tax Law , and in the resolution of appeals and claims.

Taxpayers with pending canada whatsapp mobile phone number list refunds that meet the system requirements will see a message on screen informing them of the possibility of speeding up the verification and subsequent refund. This first step can be completed in three ways (REN0, 24-hour PIN and certificate), but if the taxpayer wishes to continue and access Verifica, they must be registered with the PIN or have an electronic certificate.

Once inside Verifica , the taxpayer will be able to check if there are any issues in their declaration and, if so, correct them. They will also be able to accept a possible settlement proposal by the Tax Agency, thus speeding up the collection of the refund. Accepting the collection does not prevent them from later presenting objections if they do not agree with the figure calculated by the administration. If they are accepted, they will receive payment of the outstanding difference.