What corresponds to the informal stage goes from the taxpayer's declaration, the verification of the declaration by the tax administration, the estimation by the official during the ex officio assessment procedure.
In addition to determining the amount of the tax debt, the notification to the taxpayer of the decisions issued by the Administration and finally the payment of the tax debt.
Each of these aspects is designated as: declarative phase, verification phase, estimation phase and liquidation phase, in this stage the tax administration carries out all the necessary investigation on books, returns, invoices issued and received, requires information from third parties, etc.
This is the phase that allows the taxpayer to determine the resulting tax, or, on the contrary, the conformity of the taxable activity of the investigated party, with the issuance in the first case of the objection report, and in the second case, with the substantiation of the conformity report.
In relation to the declaratory phase, it takes place when the taxable event occurred, the taxpayer informs the tax administration of such circumstance, by means of the respective form, the declaration being irreversible and secret.