Decree of the Ministry of Finance No. 170 / 1996 Coll.
Decree of the Ministry of Finance laying down detailed conditions for the refund of excise duty paid at the prices of certain hydrocarbon fuels and lubricants, including the formalities for proof of purchase and for keeping records of the purchase and consumption of such fuels and lubricants
Valid
Order
Effective from 10.06.1996
Text versions:
10.06.1996
170
DECLARATION
Ministry of Finance
of 28 May 1996
laying down detailed conditions for the refund of excise duty paid at the prices of certain hydrocarbon fuels and lubricants, including the particulars of the purchase document and the details of the record keeping of the purchase and consumption of such fuels and lubricants
The Ministry of Finance provides pursuant to § 12 paragraph 12 of the Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended by Act No. 95 / 1996 Coll. ("the Act"):
Method of proving entitlement to refund
The right to refund of excise duty is demonstrated by the taxpayer by proof of the purchase of hydrocarbon fuels and lubricants pursuant to Article 12 (10) of the Act ("fuel oil '), which contains the following elements:
(a) the trade name, the name (if there is no trade name), the registered office and the tax identification number, (1) where applicable, the organisation's identification number (if no tax identification number is assigned) of the seller, if the seller is a legal person; the name and surname and, where applicable, the business name, address and tax identification number or, where applicable, the birth number (if no tax identification number is assigned) of the seller, if the seller is a natural person,
(b) the trade name, the name (if there is no trade name), the registered office and the tax identification number, (1) where applicable, the organisation's identification number (if no tax identification number is assigned) of the buyer, if the buyer is a legal person; the name and surname and, where applicable, the business name, address and tax identification number, or, where appropriate, the birth number (if no tax identification number is assigned) of the buyer, if the buyer is a natural person,
(c) the quantity of fuel oil by weight or volume,
(d) the density of the heating oil at 20 ° C, if the indication referred to in (c) is given in volume units;
(e) the rate of excise duty applicable on the day of removal from storage by the payer of the heating oil;
(f) the total price of heating oil, including excise duty;
(g) total excise duty, 2)
(h) the date of issue of the proof of purchase;
(i) the number of the purchase document;
(j) the signature of the seller.
The tax return shall be accompanied by proof of purchase of heating oil pursuant to Article 1 or a copy thereof. This document shall be submitted only once.
Record keeping of purchases and consumption
The statement by the taxpayer showing entitlement to the excise duty refund shall contain information on the quantity of fuel oil purchased and the quantity of fuel oil consumed per calendar month for heat production. The fuel oil consumption data shall be kept separately for each heating installation in which the fuel oil is consumed. Data on the purchase of heating oil shall be recorded on a case-by-case basis.
Repeal and final provision
The Order of the Ministry of Finance No. 15 / 1996 Coll., laying down the conditions for refund of excise duty paid at the prices of light fuel oils is hereby repealed.
This decree shall take effect on the day of its publication.
Minister:
Ing. Coachman CSc. v. r.
1) § 33 of ČNR Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees.
2) Paragraph 12 (10) of Act No. 587 / 1992 Coll., on excise duties, as amended by Act No. 95 / 1996 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 170 / 1996 Coll., laying down detailed conditions for the refund of excise duty paid at the prices of certain hydrocarbon fuels and lubricants, including the formalities for proof of purchase and details of the record of the purchase and consumption of such fuels and lubricants |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 10.06.1996 |
|---|---|
| Effective from | 10.06.1996 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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