II. Excise Duties Authorisation. Provision of global guarantee

Denomination

II. Excise Duties Authorisation. Provision of global guarantee

Procedure type

Taxation

Subject

Taxes

Purpose

Special Taxes. The Customs Department may authorise companies that are obliged to provide a guarantee to several management offices, to provide a global guarantee to just one of these offices, provided that this guarantee covers the tax debts payable in relation to the activities carried out in all of its establishments.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Request for authorization to submit a global guarantee.

Phases of the procedure/service

Start: application submission.

Procedure: by Customs Department and II. Excise Duties

End: Resolution by Customs Department and II. Excise Duties

Forms

Electronic processing

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.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing