II. Excise Duties Registration in the coal tax register
General Details
Denomination
II. Excise Duties Registration in the coal tax register
Procedure type
Taxation
Subject
Taxes
Purpose
Special Taxes (II. USA). Application submitted by the interested party at the management office, supplying the documentation required for registration in the coal tax register.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company - Citizen
Place for presentation
Telematics.
AEAT offices
Documentation
Registration application with attached documentation.
Phases of the procedure/service
Start: submission of application, standard documentation.
Procedure: by Managing Office II. Excise Duties
End: Resolution by Managing Office of II. Excise Duties
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
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.
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.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 38/1992, de 28 de diciembre,
de Impuestos Especiales (BOE 29-diciembre-1992)
-
Real Decreto 1165/1995, de 7 de julio,
por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 138 (BOE 28-julio-1995)
Processing regulations
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,which creates the electronic headquarters and regulates the electronic records of the State Tax Administration Agency (BOE 12-29-2009)
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,which creates the electronic headquarters and regulates the electronic records of the State Tax Administration Agency (BOE 12-29-2009)