VAT on hydrocarbons - Extractors

Denomination

VAT on hydrocarbons - Extractors

Procedure type

Authorisations, permits, concessions and approvals

Subject

Taxes

Purpose

Compliance with the conditions that guarantee the guaranteed extraction carried out by the hydrocarbon extractors.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics, at the Electronic Headquarters of the Tax Agency

Phases of the procedure/service

Start: By request of the interested party.

Procedure: The Administration must notify the taxpayer of the proposed resolution, granting a period of ten days to make objections. At this stage, the Administration may carry out census verification actions.

Conclusion: The procedure may end by a favorable or unfavorable resolution, withdrawal or expiry.

Forms

Electronic processing

Resolution deadline

3 months

Resolution body

State Revenue Office

Resources

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.

Economic-administrative claim: within one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are dismissed. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic certificate

Level of interactivity

Level 4: Electronic processing