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How to claim before the action of the ONAT

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Appeal for amendment.

It is the way through which the taxpayer can proceed before a provision issued by the Tax Administration, within a term of fifteen business days, counting from the day following the notification.  This does not require prior payment of the claimed amount.  The Office has 60 business days from the date of receipt to respond to it, extendable up to 90 business days.

Remedy of appeal.

It proceeds when the Remedy of appeal was given WITHOUT PLACE or WITH PLACE IN PART, here if it is necessary to previously enter the amount claimed as a deposit or by completing the required guarantee.

Once the appeal has been filed and even if they are dissatisfied, the taxpayer can file a claim in a contentious-administrative process in court against the resolution that resolves the appeal within 30 days.

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