Resolution Of May 26, 2015, Of The Department Of Revenue Of The State Tax Administration, Which Modifies The Term Of Admission To Voluntary Period Of The Receipts Of The Tax On Economic Activities Of The Axis Agency...
Original Language Title: Resolución de 26 de mayo de 2015, del Departamento de Recaudación de la Agencia Estatal de Administración Tributaria, por la que se modifica el plazo de ingreso en periodo voluntario de los recibos del Impuesto sobre Actividades Económicas del eje...
Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-6201
Act 39/1988, of 28 December, regulating local treasuries created in its articles 79 to 92, the tax on economic activities.
For its part, the Royal Legislative Decree 1175 / 1990 of 28 September, which approved the rates and tax statement points out in his rule 17th national and provincial quotas will be collected by the State tax administration.
Article 23 of the General Regulation of fundraising, approved by Royal Decree 939/2005, of 29 July, has that collection of periodic expiration and collective notification may be, among other methods, by anyone who is established for entry of the resources of the Treasury.
Article 62.3 of Act No. 58/2003, of December 17, General tax gives the competent tax administration the right to modify the term of admission to voluntary period of the debts referred to in the preceding paragraph.
The order PRE/3851/2007, of December 10, which established the departments of the State tax administration agency and attributed to them functions and competencies, in its article 6(2), attributed to the head of the Department of revenue of the body public competition amend the voluntary period of entry of debts of collective and periodic notification whose management is performed by the above-mentioned Agency.
Therefore, have agreed to issue the following resolution: one.
To national and provincial quotas of the tax on economic activities for the year 2015, set that their Bill is made through credit institutions collaborating in fundraising, with the document of income that to this effect will be sent to the taxpayer. On the assumption that the entry document not be received or had lost, income with a duplicate to be collected must be carried out in the delegation or administration of the Agency state tax administration corresponding to the province of the fiscal domicile of the taxpayer, in the case of assessments of national, or class corresponding to the province of domicile where the activity takes place , in the case of provincial class fees.
Amending the term of admission to voluntary period of the tax on economic activities for the year 2015 in the case of the quotas referred to in paragraph one above, setting a new deadline which shall comprise from 15 September until November 20, 2015, both inclusive.
Madrid, May 26, 2015.-the Director of the Department of revenue of the State tax administration, Soledad García López.
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