THE Tax Authority may make a mistake in its accounts. In these situations, do you know what to do? The first step is to present a graceful complaint for the State to review the amounts it is charging. the grace claim is provided for in the General Tax Law, and translates into an instrument available to the taxpayer to contest possible errors on the part of the tax authorities (it can happen in an IRS declaration or in any other tax). This claim is simple and free. You can do it directly through the Finance Portal. From there, the tax authorities reassess the situation and will respond to you in a maximum period of four months.Also read: Claim for an essential public service: What is it and how does it work?
What is a graceful claim?
Now, the graceful complaint is a request for a review of the accounts to the State. It serves for taxpayers to alert the Tax Authorities of errors they found, for example, in their IRS declaration or in any other tax. Even so, you always have to pay the outstanding amounts first and wait for a later final decision by the Finance Department. When filing a complaint, your request for being accepted or not. Ie:Deferred – when the Tax Authority believes it is right – in this case, the amount paid after the claim is refunded.Rejected – if the tax authorities analyze the accounts again and find no errors, nothing happens – your process is considered finished and everything remains as it is.
Evaluate everything before filing a graceful claim
Before contesting a possible error on the part of the tax authorities, you must be sure that there is material for a graceful claim, as this is only valid for illegal situations.In other words, Finance only returns to cases where non-compliance with the law is at stake. For example, you must file a grace claim if you suspect that the tax withholding tax calculation is wrong. That is, if: Verifies that the tax authorities have not considered all deductions made in the previous year for IRS purposes; Employer has not complied with legal obligations. if you are thinking of filing a claim because you cannot file the IRS together with your spouse because you are late and you want to file the return after the deadline, don’t waste time – in this case, there is no illegality for an intervention by the Finances to take place. In addition to having no costs, this process is simple because it is treated directly between you and the Tax Authority. If you have previously filed a legal challenge on the same grounds, can no longer use this measure. Also, while waiting for the analysis of your claim, all other tax proceedings remain in progress, as it does not have any suspensive effect. For example, if you receive any notification to pay, you must do so within the legal deadlines even if, in the meantime, you have filed a graceful claim on the amounts you paid.
How to file a grace claim?
Being able to file a graceful claim in writing to a tax office in your registered office or area of residence. In simpler cases, you can even present it verbally and resolve your case in a faster and more efficient way. do online from home, avoiding travel and queues. For that, you just have to enter the Finance Portal and follow the following steps:make your Login;enter the menu “deliver“;choose “administrative litigation“;Click in “graceful complaints“;finally, select tax about which you want to complain and expose the situation in question. Read also: Complain: To whom, where and how? A guide to being heard
Gracious Complaint: What are the deadlines to meet?
Deadlines for submission
You must file the free claim in a maximum term of 120 days after: End of the period for free will payment of tax installments; Notification of the remaining tax acts, even if there is no settlement; Citation of subsidiary responsible in tax enforcement proceedings; Formation of the presumption of tacit rejection – that is, to the speculation of inactivity by the Tax Authority before its process; Notification of other acts that may be object of autonomous challenge under the terms provided for by law; Knowledge of acts harmful to legally protected interests not covered in the previous paragraphs. Even so, the law provides three special deadlines:Two years from the date of submission of the declarationfor cases where there is an error in the self-payment;Two years from the end of the year in which you unduly paidfor cases related to withholding tax;Finally, 30 days from the date of overpaymentfor claims related to payments on account.
Deadlines for resolution
The Tax Authority has a period of four months to make and enforce a decision regarding your grace claim. Otherwise, it is declined by default – tacitly overruled.In this situation, you have 30 days to file a hierarchical appeal or three months to file a judicial challenge. You can also resort to these same measures, respecting the aforementioned deadlines, if your complaint is not accepted and you are notified accordingly.Attention, if the Tax Authority understands that your claim is unfounded, it may increase the tax payable by 5%, for “bad faith litigation”. According to the Civil Procedure Code, it means that the taxpayer acted in a reprehensible and unfair manner and violated duties of honesty and rigor, with the aim of harming the other party or putting obstacles to justice. regret making a credit agreement?