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 Managing Office II. Excise Duties or Customs Department.

End: Resolution by Managing Office of II. Excise Duties or Customs Department.

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