Enforcement against you can be temporarily suspended or restricted if there are equitable grounds. Inequity exists if enforcement would cause you an unreasonable disadvantage that can be avoided by waiting a short time.If you handle energy products such as petrol or heating oil, you must pay energy tax. To do this, you submit a tax return to the relevant main customs office in which you calculate the tax yourself. This is known as a tax declaration.Your company's tax obligations can be fulfilled by tax representatives. You submit an application for the appointment of tax representatives to the main customs office responsible for you.If you want to register or change your tax number or tax identification number to use the Internet EMCS application, you must submit an application to the Directorate General of Customs.