Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Excise taxes. Refund of unduly paid taxes on retail sales of certain hydrocarbons
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 997903
Description: Refund of unduly paid taxes on retail sales of certain hydrocarbons: application by the taxpayer paying the tax or output VAT at the Excise Duties Management Office, which processes and decides the applicability or non-applicability of the refund.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Documents

Deadline for resolution

6 Month(s)

Administrative silence interested party

Negative

Competent bodies

End of procedure

Appeals

Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. It shall be addressed to the administrative body that made the appealable decision.

Basic Regulations

Place of submission