Accounting Special tax on non-reusable plastic packaging
General Details
Denomination
Accounting Special tax on non-reusable plastic packaging
Procedure type
Taxation
Subject
Taxes
Purpose
Compliance with the obligation to keep accounts of products included in the scope of the tax or to submit a stock register
Responsible body
State Revenue Office
General information about the procedure
Startup method
interested
Applicant: Company
Place for presentation
Telematic
Procedure/Service Phases
There are no specific processing phases.
Forms
Resolution deadline
6 months
Decision-making body
State Revenue Office
Resources
Economic-administrative claim: within one month from the day following notification of the contested act or from the day on which the prior procedure or appeal for reconsideration may be deemed to have been rejected.
Replacement: within a period of one month, optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Information related to electronic processing
Identification system
Electronic ID card, Electronic certificate, Cl@ve PIN
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order HFP/1314/2022, of December 28,which approves model 592 "Special tax on non-reusable plastic containers. Self-assessment" and model A22 "Special tax on non-reusable plastic containers. Request for return", the form and procedure for its presentation are determined, and the registration in the Territorial Registry, the keeping of the accounting and the presentation of the stock record book are regulated.