Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Customs office obligations: Authorisation for tax return through registry in the declarant's records
Type of procedure/service: Tax information
Subject: Customs
SIA code: 182830
Description: Authorisation to declare through accounting entries (including provisioning).
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Documents

In accordance with the information in Annex A of Delegated Regulation (EU) 2015/2446.

Deadline for resolution

120 Calendar day(s)

Administrative silence interested party

Negative

Competent bodies

End of procedure

Appeals

Appeal: Period: One month. Voluntarily, before the office issuing the administrative ruling to be appealed, indicating that no economic-administrative claim has been lodged against it.
Economic-Administrative Appeal: Period: One month from the day after notification of the ruling to be appealed or on which the previous procedure or appeal is understood to have been resolved. To be addressed to the administrative body which issued the ruling to be claimed against.

Basic Regulations

Place of submission

Stages of procedure

Start: Presentation of the request.
Procedure: Verification of compliance with the requirements for obtaining the corresponding authorisation.
End: Agreement of the competent body to concede or deny the requested authorisation.

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