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Order Hap/2046/2015, On 1 October, That Amending The Order Of 4 June 1998, Which Regulates Certain Aspects Of The Revenue Management Fees That Constitute Rights Of Public Finances.

Original Language Title: Orden HAP/2046/2015, de 1 de octubre, por la que se modifica la Orden de 4 junio de 1998, por la que se regulan determinados aspectos de la gestión recaudatoria de las tasas que constituyen derechos de la Hacienda Pública.

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TEXT

With the primary objective of extending the collection procedure to the collection of the tax collection through the entities that provide the service of collaboration in the collection management that is entrusted to the State Tax Administration Agency, the Ministerial Order of 4 June 1998 was issued, regulating certain aspects of the collection of fees that constitute the rights of the Public Finance.

The accumulated experience allows us to affirm that the procedures regulated in this Order have made it possible to improve the mechanisms of control and monitoring of the collection of this type of tax resources.

Later, and fundamentally as a consequence of the introduction of the euro and certain changes in the organic structure of the Ministry of State Administration, the mentioned Order Ministerial of 4 June 1998 was amended by the Ministerial Order of 11 December 2001, which came to clarify certain aspects covered by the Ministerial Order.

One of the primary objectives of all tax authorities is to simplify and facilitate compliance with tax obligations and it is unquestionable that any extension of the procedures or the means of payment means to make it easier for tax authorities to carry out their respective debts.

In this context, it has been considered appropriate to encourage the taxable persons to make the payment of the fees directly in the administrative offices, using credit cards or debit.

In order to provide regulatory coverage to this payment procedure, this Order is dictated, which also provides for the mandatory rating of the payment card with respect to certain fees in the administrative offices. taking into account the specific characteristics of each of them.

Furthermore, the content of the Ministerial Order of 4 June 1998 is adapted to the new system of coding and identification of bank accounts, based on the IBAN, implemented in Spain after the entry into force of the Law 16/2009, dated November 13, for payment services.

The sole final provision of the General Recovery Regulation, approved by Royal Decree 939/2005 of 29 July, enables the Minister for Economic Affairs and Finance to make those provisions necessary for the development and implementation of such regulatory text, which is, inter alia, to regulate the general levying of charges.

The rating referred to in the preceding paragraph should be considered to be currently conferred on the Minister of Finance and Public Administrations, pursuant to Article 5 and the second Royal provision of the Royal Decree 1823/2011 of 21 December, for which the Ministerial Departments are restructured.

In its virtue, I have:

Single item. Amendment of the Order of 4 June 1998 governing certain aspects of the collection of charges which constitute the rights of the public treasury.

The following amendments are made to the Order of 4 June 1998 governing certain aspects of the collection of charges that constitute the rights of the Public Finance:

One. Paragraph 7 is amended as follows:

" 7. Admission to the managing administrative body.

When advised to do so by economy and efficiency, and upon request of the coordinating body of the ministerial department or autonomous body, the State Tax Administration Agency may authorise the persons concerned to make the payment in boxes located on the premises of the managing administrative body, even in cases other than those already mentioned in paragraph 5 of this Order. In any event, the person concerned shall be given a supporting evidence of the payment made, which shall contain at least the data referred to in Article 41.3 of the General Recovery Regulation.

This mode will be compatible, in any case, with that of the obligation to pay in the restricted account of the collaborating entities.

The income in the restricted account of the collaborating entity will be realized daily or within the period that, according to criteria of good management, establishes the State Agency of Tax Administration. Of the total amount collected for each fee, the managing administrative body shall make a single entry into the appropriate restricted collection account as provided for in Article 5.2 of Order EHA/2027/2007 of 28 June 2001. Royal Decree 939/2005 of 29 June, under which the General Recovery Regulation is adopted, in relation to the credit institutions which provide the service of collaboration in the management of the Agency State Tax Administration.

For these purposes, as many daily earnings as fee codes will be made, using the necessary copies of the models listed as Annex III, A) and B), in which the name of the administrative organ and its NIF.

The central body of the model will indicate the number of revenue in the day and its overall amount, which will match the amount to be entered.

By the State Tax Administration Agency, the minimum requirements shall be laid down which, in respect of supporting documents and safeguards thereof, are to be required of the managing administrative bodies. "

Two. Paragraph 13 is amended as follows:

" 13. Opening and cancellation of restricted collection accounts in credit institutions.

1. Opening of accounts. The account opening proposal must specify:

a) Identification code and denomination of the fees to be entered through the requested account.

(b) Denomination of the center (s) that are responsible for the direct management of each charge.

c) Credit entity in which account is proposed to be opened.

d) The IBAN account of the account or accounts to be cancelled as a result of the new authorization.

The authorization granted by the holder of the Department of Collection of the State Agency of Tax Administration, which shall determine the conditions of use of the said account, shall be forwarded to the requesting body, giving moving the same to the repository entity.

Once such an opening is effective, the account holder shall immediately communicate to the holder of the Collection Department of the State Tax Administration Agency the following identifying data:

a) The IBAN Code of the account.

b) NIF of the holder (Ministry or autonomous body).

The credit institution, once the authorization is received, will open the account under the heading of " Treasury. Ministry of ................................................ Restricted account for the collection of fees. "

These accounts will be identified, in any case, by IBAN code:

Also, each account shall be assigned the NIF of the Ministry or the titular self-governing body.

2. Cancellation of accounts. Where it is found that the conditions and requirements laid down in the operation of the approved restricted accounts are not met, or where the reasons for opening it do not exist, the Department of Collection of the State Agency Tax Administration will agree to cancel them on their own initiative or at the proposal of the account holder.

In the event that the initiative is part of the governing body, the latter will direct to the department a proposal for cancellation in which the following data will be entered:

a) IBAN code and name of the account restricted to cancel.

b) Social reason for the credit institution where the account is opened to be cancelled.

c) The code of the fees collected through that account.

(d) Management centres which are responsible for the direct management of the fees previously mentioned.

Agreed the cancellation by the Department of Collection of the State Tax Administration Agency, will be notified to the governing body and to the credit institution itself. "

Three. The following additional provision is added:

" Additional disposal octave. Payment of fees in the offices of administrative bodies managing credit or debit cards.

Managing administrative bodies will be able to allow the payment of credit or debit cards to be made by those who are obliged to make the payment. To this end, they will contract this service with any credit institution that has the status of a contributor in the tax collection of the State Administration of Tax Administration, which will have to process these revenues according to the procedure which is set out in Order EHA/2027/2007 of 28 June, for which Royal Decree 939/2005 is partially developed, of 29 July, for which the General Recovery Regulation is adopted, in relation to the credit institutions providing the collaboration service in the management of the State Administration Agency Tax.

In any event, the managing administrative body shall be obliged to provide the tax obligation with the data that allows the credit institution to process the payment in accordance with the procedure cited in the previous paragraph.

With regard to those fees expressly provided by the Minister of Finance and Public Administrations, the managing bodies shall be obliged to establish in their offices the payment procedure referred to in the previous paragraph.

Before 1 March 2016, the administrative bodies managing the fees listed below must allow in their respective offices that the tax authorities can make the payment of the same by means of credit and debit cards:

(a) Code 006, issue of criminal records, acts of last will and insurance contracts for death cover.

b) Code 052, processing of residence permits and other documentation to foreign nationals.

c) Code 058, vaccination of international travellers. "

Single end disposition. Entry into force.

This Order shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, October 1, 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.