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)
General information on the procedure/service
Instigating party
Interesado
Recipient interested party
Citizen
Business
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
National Tax Administration Agency
End of procedure
No
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.