Form 546. II. Excise Duties Provisioning of diesel to vessels with a right to the refund on hydrocarbons.
General Details
Denomination
Form 546. II. Excise Duties Provisioning of diesel to vessels with a right to the refund on hydrocarbons.
Procedure type
Taxation
Subject
Taxes
Purpose
Through the Special Taxes model 546 (II. In the USA, a refund of the Hydrocarbon Tax fees for diesel supplies to vessels may be requested.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
Provision of diesel fuel to vessels with the right to a refund. (Model 546)
Phases of the procedure/service
Start. Online filing. (Model 546)
Procedure: By Customs Department and II. Excise Duties
Termination. Resolution by Customs Department and II. Excise Duties
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.
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/3482/2007, of November 20,by which certain models are approved, various management rules are consolidated and updated in relation to Special Manufacturing Taxes and the Tax on Retail Sales of Certain Hydrocarbons and Order EHSA/1308/2005, of May 11, is modified, by which Form 380 of Declaration-settlement of Value Added Tax in operations assimilated to imports is approved, the place, form and deadline for submission are determined, as well as the general conditions and the procedure for its submission by electronic means (BOE 1-December-2007)
Processing regulations
Resolution of September 16, 2004, of the Customs and Special Taxes Department of the State Tax Administration Agency,which establishes the rules for completing the accompanying documents that cover the circulation of products subject to special manufacturing taxes, the system for the electronic transmission of certain documents and declarations used in the management of special taxes and approves model 511 (BOE 11-October-2004).
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 12-29-2009)