Nov 6, 2012 10:15
11 yrs ago
24 viewers *
Spanish term

procedimiento de comprobación limitada

Spanish to English Law/Patents Law: Taxation & Customs
From a local newspaper article about some residents complaining about unfair waste collection rates:

"La inspección tributaria del servicio provincial de recudación, que inició un procedimiento de comprobación limitada correspondiente a recogida de basuras y tratamiento de residuos sólidos urbanos en XXX, “no se ha molestado en contestar ninguno de los recursos, y pasó órden al servicio de recaudación para pasar los recibos al cobro de los años 2010 y 2011, a pesar de que la ordenanza fiscal de la tasa del 2011 no está en vigencia.""

XXX is the town in question.

Thanks for your help
Simon

Proposed translations

10 mins

limited verification procedure

Una sugerencia.

www.garrigues.com/.../TAX_Bulletin_7_09_051... - Traducir esta página
Formato de archivo: PDF/Adobe Acrobat - Vista rápida
General Taxation Law and concluded that the only ones that might apply would be the limited verification procedure and the inspection procedure.
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13 mins

restricted tax inspection/audit

Is what I would call it if I were pressed for time.

It's less than a full inspection; I believe they go over the books, check deducted expenses against receipts and invoices, and whether the deductions applied were actually allowable, etc. There is a limitation, but I'm not sure precisely in what respect, perhaps in scope, time or both.

The link below provides a lengthy explanation.

http://www.gabilos.com/webfiscal/procedimientos/textoprocedi...
Peer comment(s):

neutral philgoddard : I'm not sure it's a tax audit - isn't it a value-for-money review?
7 hrs
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