Decree No. 144 / 1994 Coll.
Decree of the Ministry of Finance laying down the conditions for repayment of value added tax paid
Valid
Order
Effective from 15.07.1994
144
DECLARATION
Ministry of Finance
of 2 June 1994
laying down the conditions for repayment of value added tax paid
The Ministry of Finance provides pursuant to § 53a (1) of the Act of the Czech National Council No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 196 / 1993 Coll. and Act No. 321 / 1993 Coll. ("the Act '):
Subject matter
This Decree lays down the conditions for reimbursement of value added tax ("VAT ') to persons who are entitled to this right under international agreements on non-refundable foreign aid.
Method of claiming reimbursement
(1) Persons entitled to reimbursement shall claim the right by submitting a request for reimbursement to the competent tax office according to the registered office of the legal person or residence of the natural person. The right to reimbursement of the tax paid pursuant to Article 1 shall not apply in the tax return.
(2) Applications referred to in paragraph 1 shall contain the trade name or name and surname, registered office or residence, the tax identification number and, where appropriate, the person's birth number. The application must include proof of payment of the purchased goods or services issued by the payer and confirmation of the Foreign Assistance Centre of the Ministry of Economy of the Czech Republic or other authorised entity for the inclusion of the purchased goods or services in the framework of non-refundable foreign assistance and the origin of the funds.
(3) The right to reimbursement of the tax paid may be exercised no later than six months after the end of the calendar month in which the taxable transactions took place.
Repayment of tax paid
(1) The tax office shall decide on the refund of the tax paid to persons who have been entitled to the refund of the tax paid on the purchase of goods or services, no later than 30 days after the date of submission of the application.
(2) If the application does not contain the particulars referred to in Paragraph 2 (2) of this Order, the Financial Office shall request 2) to remedy the deficiencies; the decision period referred to in paragraph 1 shall not run until the deficiencies have been remedied.
Transitional provision
If the right to reimbursement of the tax paid was established before the entry into force of this decree, it may be exercised no later than three months after the entry into force of this decree.
Efficacy
This decree shall take effect on the day of its publication.
Minister:
Ing. Coachman CSc. v. r.
2) Article 43 of Act No. 337 / 1992 Coll., as amended.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 144 / 1994 Coll. |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.07.1994 |
|---|---|
| Effective from | 15.07.1994 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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