II. Excise Duties Authorisation. Submission of excise tax accounting records

Denomination

II. Excise Duties Authorisation. Submission of excise tax accounting records

Procedure type

Taxation

Subject

Taxes

Purpose

Authorisation to substitute stock accounting records for computer programmes and their electronic submission.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Application for authorisation to substitute accounting records and their electronic submission.

Phases of the procedure/service

Start: application submission.

Procedure: by II Management Office. Excise Duties o Customs Department.

End: Resolution by the Management Office of II. Excise Duties o Customs Department.

Forms

Electronic processing

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.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing