automatic administrative act and document

An administrative decision or document that is generated and issued by automated processes without the direct, moment-to-moment involvement of a named official; it must contain the same legal elements as traditional written administrative acts, subject to statutory exceptions and cross-referenced rules in the Taxation Procedure Act.

An administrative act or document issued in an automated manner without the direct intervention of a tax authority official; the set of acts and documents eligible for automated issuance is determined by a ministerial (sectoral) regulation and such acts remain subject to service rules and appeal remedies under the Taxation Act and Administrative Procedure Act.