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Excise taxes. Authorisation. Provision of global guarantee
| SIA code: 997901Excise taxes. The Customs Department may authorise companies that are obliged to provide a guarantee to several management offices, to provide a global guarantee to just one of these offices, provided that this guarantee covers the tax debts payable in relation to the activities carried out in all of its establishments.
Excise taxes. Refund of unduly paid taxes on retail sales of certain hydrocarbons
| SIA code: 997903Refund 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.
Returns filing control
| SIA code: 998115Returns and self-assessments filing control a) When they are obliged to do so due to their census circumstances. b) When the obligation comes to light due to the filing of other tax returns, self-assessments or notification of data belonging to the party liable for the tax payment. c) When it is derived from information held by the local office obtained from third parties. d) When it comes to light during other tax application actions or procedures.
Verification of tax address.
| SIA code: 998035Verification of the tax address declared by the party liable for the tax payment and, in the event of being incorrect, its rectification.
Access to the records and files that form part of concluded proceedings on the request date, by a party liable for the tax payment that has been involved in said proceedings.
