When is a settlement provisional?

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<p>Any settlement that does not have a definitive character (see next section) deserves the title of "provisional", either on account, complementary, as a forecast, partial or total. In particular, the Act empowers the administration to turn provisional settlements in the following cases:</p> <p>a) When the taxpayer has presented a statement for a specific tax and and always in accordance with the information provided in such statements and documents submitted with the statement required by the Administration</p> <p>b) When the administration have sufficient evidence that demonstrate the performance of a taxable event not declared by the taxpayer. </p> <p>c) When a taxpayer has requested the return and the amount of the refund granted by the Administration which does not match the one requested by the taxpayer.</p>