VAT on hydrocarbons – Tax Warehouses

Denomination

VAT on hydrocarbons – Tax Warehouses

Procedure type

Authorisations, permits, concessions and approvals

Subject

Taxes

Purpose

Guaranteed extraction authorization submitted by the holders of Fiscal Deposits.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics, at the Tax Agency's electronic headquarters.

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.

Conclusion: The procedure will 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