What must accompany a quarterly submission of tax data, and what may the receiving authority do once it has checked that list?
General information · Not legal advice
Material to check
In the practice file of this exercise, we read the list of tax data the institution received or drew up and filed alongside its submission, the record showing that submission was made, and any request from the minister or mayor asking the submitting institution to add or complete items.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading requires both steps in order: the head of the tax data submitting institution must file the list of the tax data it received or drew up together with the submission, and the Minister of the Interior and Safety or the head of a local government, having checked that list, may require that institution to add or supplement the data where something is missing or supplementation is needed.
Another reading stresses the limits written into the power: the requirement to add or supplement may be made only where the recipient, after confirming the list, finds omissions or a need for supplementation, it runs against the institution that made the submission, and the provision says the recipient 'may' require it rather than must.
Your judgment
How could the file show which entries on the list the receiving authority examined, and what it found missing or in need of supplementation?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to change what the list must contain or who may require supplementation, or if a court decision explains how the supplementation request must be recorded or served.