Territorial Register of Manufacturing Excise Taxes
General Details
Denomination
Territorial Register of Manufacturing Excise Taxes
Procedure type
Taxation
Subject
Taxes
Purpose
Request from the interested party to the Management Office, providing the necessary documentation to be registered in the territorial registry
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices
Documentation
Registration application with attached documentation.
Phases of the procedure/service
Start: Submission of application, standard documentation and guarantee.
Procedure: by II Management Office. Excise Duties
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 38/1992, de 28 de diciembre,
de Impuestos Especiales. (BOE 29-diciembre-1992)
-
Artículo 40 del Real Decreto 1165/1995, de 7 de julio,
por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 40. (BOE 28-julio-1995)
Processing regulations
Real Decreto 1165/1995, de 7 de julio,por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 40. (BOE 28-julio-1995)
Normativa que aprueba la inclusión del procedimiento o servicio en el registro
Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria,por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29-12-2009)