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The taxpayer asks whether the denial of a debt deferral was correct and under what conditions such a request can be made. The DGT states it cannot answer the first question as it was submitted out of time, and details the requirements and grounds for the rejection of deferral requests.
Taxpayers must ensure that queries regarding previous administrative decisions are submitted within the legal time limits and must strictly adhere to the formal requirements for requesting debt deferrals or instalments to avoid rejection.
The tax team reviews your specific situation.
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