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Counter-allegations for derivation of responsibility


This procedure allows interested parties to present counter-allegations for derivation of responsibility.

When can this application be submitted?

They can be filed within a period of 10 days from the day after reception of the notification.

Who can appeal?

  • The person liable for tax.
  • The beneficiaries.
  • The officially designated agent (form to delegate agent).
  • The subsidiary or jointly responsible person.


Time limit for resolution

This is an official procedure and the allegations should be resolved:

  • If the allegation is denied, in the decision on derivation of responsibility.
  • If the allegation is accepted, in an independent resolution which must be notified to the appellant.


Where to file it?

Related formalities