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

General Details

Name

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

General information on the procedure

Starting method

Interested party

Applicant: Citizen-Company

Place for presentation

Online.

Offices of the Tax Agency

Documentation

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

Process/service phases

Start: Filing of application.

Procedure: By Management Branch of II. Excise Duties Or Customs Department.

End: Resolution by Management Branch of II. Excise Duties Or Customs Department.

Forms

Electronic processing

Resolution deadline

6 Month/s

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or to the day on which the procedure or previous appeal for reversal can be considered resolved. He/she will address the administrative body that has issued the claim.

Information related to electronic processing

Identification system

Electronic DNI, Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations