When a person who filed a late return then files an amended tax-base return, within what period must the head of the autonomous entity decide the tax base and tax, and notify the filer?
General information · Not legal advice
Material to check
In practice material of this kind, we read the late return of the tax base and any paper showing it was filed under this provision or under the cross-referenced provision, the amended tax-base return itself, and the decision or re-examination notice, or any notice explaining why it has not issued.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading follows the main sentence: where a person who has filed a late return of the tax base, under this provision or under the provision it cross-references, files an amended tax-base return, the head of the autonomous entity must determine or re-examine the tax base and tax, including any surtax, under the Local Tax Act, and notify the filer, within the period the provision sets.
Another reading follows the proviso: where an unavoidable reason, such as an examination taking a long time, makes that determination or re-examination within the period impossible, the duty is replaced by a duty to notify the filer of that reason, and the provision leaves open both what counts as an unavoidable reason and which filing date, since it says only that the period runs from the filing date.
Your judgment
When the provision sets the period from the filing date without naming which one, how could the file show which filing the authority and the filer each treated as the starting point?
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 name the filing date or to change the period, or if a decision settles which filing starts the period in this situation.