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
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.
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.
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,which approves certain models, recasts and updates various management rules in relation to Special Manufacturing Taxes and the Tax on Retail Sales of Certain Hydrocarbons and modifies Order EHSA/1308/2005, of May 11 , which approves Model 380 of Declaration-settlement of the Value Added Tax in operations assimilated to imports, the place, form and deadline for presentation are determined, as well as the general conditions and the procedure for its presentation by telematic means . (BOE December 1, 2007)