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Order Hap/725/2012, Of 12 April, Amending The Order Eha/1658/2009, June 12, By Which Establish The Procedure And Conditions For The Direct Debit For The Payment Of Certain Debts Whose Management Has Attributed The Agen...

Original Language Title: Orden HAP/725/2012, de 12 de abril, por la que se modifica la Orden EHA/1658/2009, de 12 de junio, por la que se establecen el procedimiento y las condiciones para la domiciliaciĆ³n del pago de determinadas deudas cuya gestiĆ³n tiene atribuida la Agen...

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TEXT

Law 58/2003, of December 17, General Tax, regulates in its article 60 that the cash payment of tax debts can be carried out by the means and in the way that they are regulated.

The General Rules of Collection, approved by Royal Decree 939/2005 of July 29, among other matters, regulates the basic lines of action of the credit institutions that act as collaborators in the management collection of the public finances and the means to be used for the payment of the tax and non-tax debts, specifying the bank address as one of these possible means of payment.

In this sense, the domicile has been spreading as a means of payment of the debts managed by the State Administration of Tax Administration and this, both for the reduction of costs for the interested parties and for the The tax office itself wants to make it easier for tax authorities to comply with their obligation to pay.

Order EHA/1658/2009 of 12 June laying down the procedure and conditions for the payment of certain debts, the management of which is attributed by the State Administration of Tax Administration, The aim was to recast all the regulation on the procedure for the direct payment of debts to the tax office and to avoid, as far as possible, the regulatory dispersion, and to lay down general criteria for action in certain areas. assumptions in which they may be considered to be in the process of direct payment.

In Article 1 of Order EHA/1658/2009, it is established that the autoliquidations with the request for direct payment are presented exclusively in a telematic form through the Virtual Office of the The State Agency for Tax Administration (currently the electronic headquarters of the Tax Office, electronic address http://www.agenciatributaria.gob.es).

Also, in Annex II of the aforementioned Order there are deadlines for telematic presentation of autoliquidations with direct clearance below the voluntary deadline for submission of the rest of the autoliquidations.

The slowing down of the operation of the electronic headquarters of the Tax Agency that has occurred in the past few days due to the high number of requests for access to the services offered in the same and that has hindered the (a) normal telematic presentation of the regular autoliquidations due on 20 April 2012, advises to extend, by way of exception, the general deadline for the telematic presentation of the main autoliquidations with direct payment of the due date of 15 April 2012, if not extended, by 15 April 2012; an amendment to the abovementioned deadline for telematic submission set out in Annex II to Order EHA/1658/2009 of 12 June 2009.

The unique final provision of the aforementioned General Recovery Regulation enables the Minister for Economic Affairs and Finance to make provision for the development of such regulatory text.

Enabling the Minister of Economy and Finance to be mentioned above should be understood at present to the Minister of Finance and Public Administrations, in accordance with the provisions of Article 5 and the provision of Second, Royal Decree 1823/2011 of 21 December 2011, which restructured the ministerial departments.

In your virtue I have:

Single item. Amendment of Order EHA/1658/2009 of 12 June laying down the procedure and conditions for the payment of certain debts, the management of which is attributed by the State Tax Administration Agency.

Order EHA/1658/2009 of 12 June, laying down the procedure and conditions for the payment of certain debts whose management is attributed by the State Agency for Tax Administration is amended as follows:

By way of exception, and for the self-oliquidations listed below, the deadline for the telematic submission of the self-settlement with payment domicile, the maturity of which according to Annex II of the Order EHA/1658/2009, would take place on April 15, 2012, is extended until April 17, 2012.

The autoliquid relationship is as follows:

Model 111: Retentions and Income Tax on the Income Tax of the Physical Persons. Income from work and economic activities, awards and certain property gains and income taxes.

Model 115: Tax on the Income of Physical Persons, Corporate Tax and Income Tax on Non-Residents (permanent establishments). Withholding and income on account of certain income or income from the leasing or subleasing of urban buildings.

Model 123. Tax on the Income of the Physical Persons, Corporate Tax and Income Tax of Non-Residents (permanent establishments). Retention and income on account. Certain income from capital or certain income.

Model 130. Tax on the Income of the Physical Persons. Economic activities in direct estimation. Split payment.

Model 131. Tax on the Income of the Physical Persons. Economic activities in objective estimation. Split payment.

Model 202. Corporation tax. Income tax of non-residents (permanent establishments and entities in the system of allocation of income constituted abroad with presence in Spanish territory). Split payment.

Model 222. Split payment. Tax consolidation regime.

Model 303. Value added tax. Self-validation.

Model 310. Value added tax. Simplified scheme. Ordinary statement.

Model 353. Value added tax. Group of entities. Model added. Monthly self-validation.

Model 560. Tax on Electricity. Declaration-settlement.

Model 561. Beer tax. Declaration-settlement.

Model 562. Intermedia Products Tax. Declaration-settlement.

Model 563. Tax on Alcohol and Derived Beverages. Declaration-settlement.

Model 564. Tax on Hydrocarbons. Declaration-settlement.

Model 566. Tax on Tobacco Labours. Declaration-settlement.

Single end disposition. Entry into force.

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

Madrid, 12 April 2012.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.