Form 548. Informative Tax Return of return fees.
General Details
Denomination
Form 548. Informative Tax Return of return fees.
Procedure type
Taxation
Subject
Taxes
Purpose
Declare the transferred quotas of products subject to Special Taxes.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
Documentation
The information statement will have the following scope of application: a) The presentation will be made by the authorized depositories of the Special Manufacturing Taxes, with the exception of the Electricity Tax. b) Declarants shall complete the operations carried out on behalf of others.
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order HAP/779/2013, of April 30,which approves model 548 "Special Manufacturing Taxes. Informative Tax Return of return fees ".
Processing regulations
Articles 4 and 5 of Order HAP/779/2013, of April 30,which approves model 548 "Special Manufacturing Taxes. Informative Tax Return of return fees ".
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)