Kugadziriswa kwechikamu 1 chechikamu chechisere chechibvumirano chekupihwa kweruzivo kune zvisiri zvemutero, yaApril 27, 2020, yakasainwa pakati peTax Agency neAutonomous Community of Cantabria.
Chikamu 1 chechikamu chechisere chechibvumirano chekupihwa kweruzivo kune zvisiri zvemutero, yaApril 27, 2020, maererano nemaitirwo ekupa ruzivo zvakanyorwa sezvizvi:
octave process
1. Ita.
A) Chikamu chekutanga.
1. Kana chibvumirano ichi changoshanda, masangano ekutonga eIutonomous Community uye masangano emutemo wehurumende kana masangano anoenderana nawo achazvibatsira anofanira kutumira zvinyorwa zvinotevera kune mumwe wavo anopindira:
Zviziviso zveboka rinokumbira, sangano kana mutemo weruzhinji (zita, kero, runhare…).
Chinangwa chekupihwa kweruzivo.
Nzira kana basa rinoitwa nedare rinokumbira.
Kugona kwemuviri, agency kana mubatanidzwa wemutemo weruzhinji (zvichireva kune yakatarwa mirau inoshanda).
Rudzi rweruzivo rwakumbirwa. Izvi zvinofanirwa kugadziridzwa kune akasiyana marudzi eruzivo runofanira kupihwa nemagetsi kana nekombuta, yakagadzwa muzvinyorwa I uye II zvechibvumirano ichi, pasina rusaruro kune chokwadi chekuti mafomu anoburitswa muElectroniki Hofisi yeTax Agency anogona kubatanidza, mukati meimwe neimwe. yezvikamu zvezvinhu zvinopihwa muzvinyorwa zvataurwa, mamwe maitiro anobva mukushandiswa kwemasimba eAutonomous Community, kana mapoka ezvekushandisa anogona kuvandudzwa, pazvinenge zvakakodzera, chibvumirano chekutanga cheJoint Commission of Coordination and Monitoring of the Chibvumirano chinotaurwa muchikamu chegumi nemana, chakamirira ruzivo rwezvinodiwa zvinobva pamitemo inoshanda, maererano nechinhu, chinangwa uye zvimwe zvinongedzo zvechibvumirano ichi.
Kukwana, kukosha uye kubatsira kweruzivo rwemutero rwakakumbirwa kuzadzikiswa kwechinangwa chinopembedza kupihwa. Nekudaro, ruzivo urwu runodikanwa, zvichienderana nechiteshi chinoshandiswa kupa ruzivo.
Iye ega interlocutor weAutonomous Community, akagamuchira zvikumbiro zvese, akatumirwa kuSpecial Delegation yeTax Agency yeCantabria runyoro rwakadzama rwemasangano ese anokumbira uye masangano, mirau iyo mabasa akaitwa uye kugona kwavo kunounganidzwa, se. semhando yeruzivo rwakakumbirwa.
Ruzivo rwuri pamusoro rwunozogadziridzwa kune mafomu anoburitswa muElectronics Hofisi yeTax Agency. Fomu rega rega rinosainwa nemunhu ane chekuita nedare rekutonga, dare kana mubatanidzwa wemutemo weveruzhinji unoenderana neAutonomous Community uye nemupindiri wega anogadzwa zvinoenderana nechikamu chechinomwe. Mafomu akadaro anofanirwa kusainwa zvemagetsi uye kuendeswa kuburikidza neElectroniki Hofisi yeTax Agency nemutauriri ega weAutonomous Community.
Kana chibvumirano ichi chikangoshanda, iyo Autonomous Community inofanirwa kubvumidza pamberi peTax Agency, mukati memwedzi mitanhatu, nyaya dzekukumbira kupihwa ruzivo rwakanga rwuchishanda pasi pechibvumirano chakapfuura, sekunge kutsva kwekutanga kunyoreswa kuchabatwa, kuchipa. mafomu anoenderana nenzira yakatemwa mundima dzapfuura dzechikamu chino.
Pakati penguva yekuchinja yemwedzi mitanhatu, mvumo yakawanikwa maererano nechibvumirano chakapfuura icharamba ichishanda.
2. Kana zvinyorwa zvaongororwa uye zvave kusimbiswa, pazvinenge zvakakodzera, nekubatana kweJoint Coordination and Follow-up Commission, kuti zvikumbiro zvese zvinoenderana nezviri muchibvumirano ichi, Special Nhume yeTax Agency ichaisa. iyo muruzivo, ese eDhipatimendi reMutero Ruzivo rweTekinoroji kuitira kuti ienderere mberi kunyoresa mutumbi, sangano kana sangano remutemo weveruzhinji mukushandiswa kunoenderana kwekupihwa kwenharembozha ruzivo, pamwe neAutonomous Community kuti izive nezve. mukana wekusanganisira kubva Panguva iyoyo, muzvikumbiro zvinorehwa mutsamba B) pazasi, izvo zvinobva kumasangano ataurwa, masangano kana masangano emutemo wehurumende akatotenderwa.
3. Kubatanidzwa kunotevera kwemasangano matsva, masangano kana masangano kune zvinoenderana nechikumbiro chekupihwa nefoni ruzivo kuchaitwa, maererano nezvinodiwa zvezvikamu zvakapfuura.
4. Zvichipa kuti dare rinobvumirwa kune imwe mhando yekugovera, kuti iendeswe muzvikumbiro zvakatevedzana zverudzi irworwo kuburikidza nenzira yakagadziriswa, zvisinei nehuwandu hwemapato anofarira kana akanganisa kwavanonongedza.
B) Kupa ruzivo.
kunetseka.
Masangano ekutonga eAutonomous Community kana masangano emutemo weveruzhinji kana masangano anoenderana nezvaakambobvumidzwa, achatumira, zvinoenderana neakawanda avanoida, kuTax Agency nenzira yemagetsi zvikumbiro zvavo zveruzivo mavachabatanidza ese maData ayo inonyatso kujekesa chinangwa chakananga chinobata chimwe nechimwe chinopihwa, senge vanobatikana vanofarira uye zvakanangana zvirimo zveruzivo rwakakumbirwa, izvo zvinofanirwa kugadziridzwa kune akasiyana marudzi eruzivo akambotemerwa neTax Agency. Saizvozvowo, pazvinenge zvakakodzera, zvinofanirwa kutaurwa kuti avo vanofarira ruzivo rwakakumbirwa vakanyatsobvumidza kupihwa kwedata, pasina kubviswa kwayo, uye kuti mamwe mamiriro akapihwa mugwaro iri akatariswa.. Chinyorwa 2.4 che. iyo Order of the Ministry of Economy and Finance yaNovember 18, 1999 maererano nemvumo yakataurwa.
The Joint Coordination and Follow-up Committee, inotaurwa nezvayo muchikamu chegumi nemana, inogona kutora sarudzo maererano ne periodicity kuita zvikumbiro zveruzivo.
Mitumbi yeAutonomous Community ine chinzvimbo chakaderera pane General Directorate kana mitumbi yeTerritorial Delegations inogona kusaita zvikumbiro zveruzivo zvakananga. Nekudaro, mukati meMixed Coordination and Follow-up Commission, zvikumbiro zvinogona kuitwa zvakananga nemamwe masangano akasiyana kana hurongwa hwekutonga hweAutonomous Community huchipa zano uye zvinogoneka kubva pakuona kwehunyanzvi.
Muzviitiko zvese, zvikumbiro hazvigone kuitwa nemasangano eRuwa Rwakazvimirira kana masangano kana masangano emutemo wehurumende anoenderana nawo asina kupihwa mvumo nekuda kwechikamu chechikamu 1.A) chechikamu chino.
b) Kugadzirisa uye kupindura.
Kana chikumbiro changogamuchirwa, mushure mekuongororwa uye maitiro anoenderana, iyo Tax Agency inotumira iyo yakakumbirwa ruzivo nekukasira, kunze kwekunge nguva yakareba ichidikanwa, iyo isingapfuure mazuva gumi neshanu kubva pakugamuchira chikumbiro ichi. Muchiitiko chekuti chero chikumbiro chikasapindurwa mukati menguva iyoyo, mushandisi achakwanisa kuziva chikonzero kuitira kuti, kana zvichibvira, chigadziriswe.
Iyo Joint Coordination and Follow-up Commission inotaurwa nezvayo muchikamu chegumi neina inogona kutora nguva dzekupedzisira dzekuendesa ruzivo.
c) Maumbirwo.
Zvese chikumbiro uye kuendeswa kweruzivo kunoitwa nekombuta kana telematic nzira. Kunyanya, kuita nenzira uye pasi pezvirevo zvakamiswa neTax Agency yekutumirwa kwemagetsi emitero zvitupa nemiviri yayo.
Iyo Tax Agency inogona kuita shanduko kumashandisirwo emutero ayo ruzivo rwunopihwa rwunozoitika nekuda kwekushanduka kwetekinoroji. Shanduko idzi, dzakatumirwa kuPermanent Technical Secretariat neDhipatimendi reIT yeTax Agency, ichaziviswa kune Autonomous Community zvakakwana pachine nguva, kuburikidza neSuperior Council yeDirection uye Coordination yeTax Management, kuitira kuti igone, pazvinenge zvakakodzera, ita maitiro akakodzera ekugadzirisa nekutaura.
d) Enda kunopihwa ruzivo.
Muchiitiko ichi, apo kupiwa kwemashoko hakugone kuitwa kuburikidza nemaitiro akaenzana, iyo isina kurongeka ruzivo rwekukumbira ruzivo runogona kushandiswa.
