Form 546. II. Excise Duties Provisioning of diesel to vessels with a right to the refund on hydrocarbons.
General Details
Denomination
Form 546. II. Excise Duties Provisioning of diesel to vessels with a right to the refund on hydrocarbons.
Procedure type
Taxation
Subject
Taxes
Purpose
Through the Special Taxes model 546 (II. In the USA, a refund of the Hydrocarbon Tax fees for diesel supplies to vessels may be requested.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
Provision of diesel fuel to vessels with the right to a refund. (Model 546)
Phases of the procedure/service
Start. Online filing. (Model 546)
Procedure: By Customs Department and II. Excise Duties
Termination. Resolution by Customs Department and II. Excise Duties
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.
Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Orden EHA/3482/2007, de 20 de noviembre,por la que se aprueban determinados modelos, se refunden y actualizan diversas normas de gestión en relación con los Impuestos Especiales de Fabricación y con el Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos y se modifica la Orden EHSA/1308/2005, de 11 de mayo, por la que se aprueba el Modelo 380 de Declaración-liquidación del Impuesto sobre Valor Añadido en operaciones asimiladas a las importaciones, se determinan el lugar, forma y plazo de presentación, así como las condiciones generales y el procedimiento para su presentación por medios telemáticos. (BOE 1-diciembre-2007)