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Form 596. II. Excise Duties Annual declaration of operations performed. Coal tax.

General Details

Denomination

Form 596. II. Excise Duties Annual declaration of operations performed. Coal tax.

Procedure type

Taxation

Subject

Taxes

Purpose

Compliance with formal requirements for filing an annual summary declaration of operations involving products subject to special taxes.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

Documentation

Annual Summary Statement of Operations Performed. Coal Tax (Form 596)

Phases of the procedure/service

Start. Electronic filing

Procedure: Correction No correction: File

Termination. Admission of the document by the Managing Office of II. Excise Duties

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

There is no need to file an appeal.

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

Order EHA/3947/2006, of December 21,

which approves the models, deadlines, requirements and conditions for the presentation and entry of the declaration-settlement and the annual summary declaration of operations of the Special Tax on Coal and modifies the Order of June 15, 1995, in relationship with the deposit institutions that provide the collaboration service in collection management. (BOE December 28, 2006)

Processing regulations

Order HFP/292/2018, of March 15,

which modifies Order EHA/3947/2006, of December 21, approving the models, deadlines, requirements and conditions for the presentation and payment of the declaration-settlement and the annual summary declaration of operations of the Special Tax on Coal and modifies the Order of June 15, 1995, in relation to the deposit entities that provide the service of collaboration in the collection management (BOE 21-March-2018).

Regulations approving the inclusion of the procedure or service in the registry

Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,

which creates the electronic headquarters and regulates the electronic records of the State Tax Administration Agency (BOE December 29, 2009)