ARTICLE 17 H BIS: TEMPORARY RESTRICTION OF THE USE OF DIGITAL STAMP CERTIFICATES FOR THE ISSUANCE OF DIGITAL TAX RECEIPTS ONLINE
In the case of digital stamp certificates for the issuance of digital tax receipts online, before the aforementioned certificates are left without effect, the tax authorities may temporarily restrict their use when:
Taxpayers who have been temporarily restricted from using the digital stamp certificate for the issuance of digital tax receipts online may submit the request for clarification through the procedure that, through general rules, determined by the Service Tax Administration (Servicio de Administración Tributaria) to correct the irregularities detected, or, to distort the causes that motivated the application of such measure, in which they will be able to provide the evidence that their right suits them, so that, the day after the request to restored the use of said certificate. The tax authority must issue the resolution on said procedure within a maximum period of ten days, counted from the day following that on which the corresponding request is received; Until the corresponding resolution is issued, the tax authority will allow the use of the digital stamp certificate for the issuance of digital tax receipts online. The resolution referred to in this paragraph will be made known to the taxpayer through the tax mailbox.
For the purposes of the preceding paragraph, the tax authority may require the taxpayer by official notice to be notified through the tax mailbox, within five days following that in which the taxpayer has submitted their request for clarification, additional data, information or documentation that it considers necessary, granting a maximum period of five days for its presentation, counted from the date on which the notification of the requirement takes effect.
Taxpayers may request through the tax mailbox, for a single occasion, an extension of five days to the period referred to in the preceding paragraph, to provide the required data, information or documentation, provided that the request for extension is made within said term. The requested extension shall be deemed granted without the need for a ruling by the authority and shall begin to be computed as of the day following the expiration of the period provided in the preceding paragraph.
After the deadline to provide the data, information or documentation required and, where appropriate, the extension, without the taxpayer answering the request, the request will be considered as not submitted. The ten-day period to resolve the request for clarification will begin to be computed from the day following the one in which the deadline for providing the required data, information or documentation or, where appropriate, that of the extension ends.
Likewise, if from the analysis of the data, information or documentation presented by the taxpayer through their request for clarification or in response to the requirement, it is necessary that the tax authority perform some diligence or discharge a procedure to be able to resolve the request of respective clarification, the tax authority must inform the taxpayer of such circumstance, by means of an official notice that will be notified through the tax mailbox, within five days following that in which the latter has submitted the request for clarification or has met the requirement, in which If the diligence or procedure in question must be carried out within a period not exceeding five days, counted from the date on which the notification of the corresponding official becomes effective. The period of ten days to resolve the request for clarification will begin to be counted from the date on which the diligence or procedure has been relieved.
When derived from the valuation made by the tax authority regarding the request for clarification of the taxpayer, it is determined that the taxpayer did not correct the irregularities detected, or did not distort the causes that led to the provisional restriction of the digital stamp certificate, the authority will issue a Resolution to leave the digital stamp certificate without effect.