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Accounting Special tax on non-reusable plastic packaging

General Details

Denomination

Accounting Special tax on non-reusable plastic packaging

Procedure type

Taxation

Subject

Taxes

Purpose

Compliance with the obligation to keep accounts of products included in the scope of the tax or to submit a stock register

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Company

Place for presentation

Telematic

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic form

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Economic-administrative claim: within one month from the day following notification of the contested act or from the day on which the prior procedure or appeal for reconsideration may be deemed to have been rejected.

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.

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

Order HFP/1314/2022, of December 28,

which approves model 592 "Special tax on non-reusable plastic containers. Self-assessment" and model A22 "Special tax on non-reusable plastic containers. Request for return", the form and procedure for its presentation are determined, and the registration in the Territorial Registry, the keeping of the accounting and the presentation of the stock record book are regulated.