Decree No. 176 / 2017 Coll.
Ordinance on the calculation of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production and in forest management
Valid
Effective from 01.07.2017
176
DECLARATION
of 21 June 2017
on the method of calculating the entitlement to refund of excise duty on mineral oils consumed in agricultural primary production and in forest management
The Ministry of Agriculture provides pursuant to § 139 (3) of Act No. 353 / 2003 Coll., on excise duties, as amended by Act No. 201 / 2014 Coll., for the implementation of § 57 (18):
Method of calculating entitlement to refund of excise duty on mineral oils
The entitlement to refund of excise duty on mineral oils referred to in § 45 (1) (b), § 45 (2) (c) or (j) of the Excise Tax Act used in agricultural primary production or in forest management shall be calculated in accordance with the formulae set out in Annex 1 to this Decree.
Means and conditions for the keeping of documents and records
(1) The records of the actual consumption of mineral oils, which the tax entity has shown to be entitled to reimbursement of excise duty on mineral oils, contain data on the mineral oils actually consumed in agricultural primary production or in forest management.
(2) The consumption of mineral oils used in agricultural primary production or in forest management shall be demonstrated by accounting documents according to the Accounting Act.
(3) In the register of the actual consumption of mineral oils for the activity referred to in Section 57 (3) (a) of the Excise Tax Act, for the tax period,
(a) the place of consumption of mineral oils;
(b) the type of work carried out; and
(c) an indication of the total quantity of mineral oils consumed referred to in Sections 45 (1) (b), 45 (2) (c) or (j) of the Excise Tax Act; This figure shall be reported in aggregate for mineral oils referred to in Sections 45 (1) (b) and 45 (2) (j) and separately for mineral oil referred to in Section 45 (2) (c).
(4) In the register on the actual consumption of mineral oils for the activity referred to in Section 57 (3) (b) of the Excise Tax Act, for the tax period,
(a) the place of consumption of mineral oils; and
(b) an indication of the total quantity of mineral oils consumed referred to in Article 45 (1) (b), Article 45 (2) (c) or (j) of the Excise Tax Act; This figure shall be reported in aggregate for mineral oils referred to in Sections 45 (1) (b) and 45 (2) (j) and separately for mineral oil referred to in Section 45 (2) (c).
(5) In the register on the actual consumption of mineral oils for the activity referred to in § 57 (3) (a) and (b) of the Excise Tax Act, the tax period should include:
(a) the stocking density calculated in accordance with Article 3;
(b) place of consumption of mineral oils;
(c) the type of work carried out for the activity referred to in Section 57 (3) (a) of the Excise Tax Act; and
(d) an indication of the total quantity of mineral oils consumed referred to in Sections 45 (1) (b), 45 (2) (c) or (j) of the Excise Tax Act; This figure shall be reported in aggregate for mineral oils referred to in Sections 45 (1) (b) and 45 (2) (j) and separately for mineral oil referred to in Section 45 (2) (c).
(6) In the register of the actual consumption of mineral oils for the activity referred to in Section 57 (3) (c) of the Excise Tax Act, for the tax period,
(a) the place of consumption of mineral oils;
(b) the type of work carried out; and
(c) an indication of the total quantity of mineral oils consumed referred to in Sections 45 (1) (b), 45 (2) (c) or (j) of the Excise Tax Act; This figure shall be reported in aggregate for mineral oils referred to in Sections 45 (1) (b) and 45 (2) (j) and separately for mineral oil referred to in Section 45 (2) (c).
(7) The record of actual consumption of mineral oils in forest management shall include, for the tax period:
(a) the place of consumption of mineral oils;
(b) the type of work carried out;
(c) an indication of the total quantity of mineral oils consumed referred to in Sections 45 (1) (b), 45 (2) (c) or (j) of the Excise Tax Act; This figure shall be reported in aggregate for mineral oils referred to in Sections 45 (1) (b) and 45 (2) (j) and separately for mineral oil referred to in Section 45 (2) (c); and
(d) the identification of the contractual relationship on the basis of which the tax entity carried out the work carried out on the land.
(8) The sales documents and the internal documents by which the tax entity provides proof of entitlement to refund of excise duty on mineral oils shall be kept in a timeline.
Conditions and method of calculation and demonstration of stocking density
(1) The stocking density of livestock is calculated as a proportion of the livestock unit converted into a number by the farm animal tax operator and the size of the agricultural land managed by the farm operator. The conversion of the number of livestock tax operators into livestock units shall be carried out in accordance with the coefficients set out in Annex 2 to this Regulation. The stocking density shall be rounded up to 2 decimal places.
(2) The number of farm animals kept shall be given as the arithmetic average of the livestock stocks kept on the last day of the calendar month for the last 12 calendar months preceding the tax period for which the entitlement to refund of excise duty on mineral oils registered in the animal central registration information system or in the horse register on the holding kept in the animal central registration information system is applied. Where the calculation of the arithmetic mean of livestock stocks contains less than 12 non-zero stocks, the number of farmed livestock tax entities shall be determined as the arithmetic mean of all non-zero stocks and zero stocks after the first non-zero status. The number of livestock farmers shall be rounded to 2 decimal places.
(3) The tax rate of the agricultural land managed is the area of agricultural land with a type of agricultural culture arable land, permanent grassland or permanent culture in hectares registered to the tax entity in the land use register according to user relations on the last date of the tax period. The amount of the tax on the agricultural land managed shall be rounded to 2 decimal places.
Repeal
Decree No. 38 / 2017 Coll., on the method of calculation of the entitlement to refund of mineral oil tax paid at the prices of certain mineral oils consumed in agricultural primary production and the manner and conditions of the keeping of documents and records relating thereto, shall be repealed.
Efficacy
This Regulation shall enter into force on 1 July 2017.
Minister:
Ing. Jurečka v. r.
Příloha č. 1
Annex No 1 to Decree No 176 / 2017 Coll.
Formula for calculating entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management
I. Entitlement to refund of excise duty on mineral oils referred to in § 45 (1) (b) or § 45 (2) (j) of the Excise Tax Act consumed in the activities listed in
1. Paragraph 57 (3) (a) or (c) of the Excise Tax Act or Article 57 (3) (a) and (b) of the Excise Tax Act with an intensity of up to 0,2 livestock or when carrying out forest management shall be calculated according to the formula:
A = B x 4.38,
2. Paragraph 57 (3) (a) and (b) of the Excise Duties Act with an animal density of more than 0,2 to 0,4 shall be calculated using the formula:
A = B x 6.94,
3. Paragraph 57 (3) (b) of the Excise Tax Act or Article 57 (3) (a) and (b) of the Excise Tax Act with an animal density above 0,4 shall be calculated using the formula:
A = B x 9.50.
II. Entitlement to refund of excise duty on mineral oils referred to in § 45 (2) (c) of the Excise Tax Act used in the activities listed in
1. Paragraph 57 (3) (a) or (c) of the Excise Tax Act or Article 57 (3) (a) and (b) of the Excise Tax Act with an intensity of up to 0,2 livestock or when carrying out forest management shall be calculated according to the formula:
A = B x 4.38,
2. Paragraph 57 (3) (a) and (b) of the Excise Duties Act with an animal density of more than 0,2 to 0,4 shall be calculated using the formula:
A = B x 5.69,
3. Paragraph 57 (3) (b) of the Excise Tax Act or Article 57 (3) (a) and (b) of the Excise Tax Act with an animal density above 0,4 shall be calculated using the formula:
A = B x 7.00.
Explanatory notes:
A = entitlement to refund of excise duty on mineral oils.
B = quantity of mineral oils in litres proven to be consumed during the tax period in agricultural primary production activities or in forest management pursuant to Section 57 of the Excise Tax Act.
4,38 = value of tax refund corresponding to the tax rate
1. at CZK 10,95 / l, multiplied by 0,4 for mineral oils referred to in § 45 (1) (b) of the Excise Tax Act,
2. in the amount of CZK 8,515 / l after the exclusion of part of the tax rate corresponding to the incorporated biofuel of CZK 0,85 / l multiplied by the coefficient 0,5714 for mineral oils referred to in Section 45 (2) (c) of the Excise Tax Act,
3. in the amount of CZK 10,95 / l after the exclusion of part of the tax rate corresponding to the incorporated biofuel of CZK 0,767 / l multiplied by the coefficient 0,4301 for mineral oils referred to in § 45 (2) (j) of the Excise Tax Act.
5,69 = the value of the refund of the tax corresponding to the tax rate of CZK 8,515 / l after the exclusion of the part of the tax rate attributable to the incorporated biofuel of CZK 0,85 / l multiplied by the coefficient 0,7423 for mineral oils referred to in § 45 (2) (c) of the Excise Tax Act.
6,94 = value of tax refund corresponding to the tax rate
1. in the amount of CZK 10,95 / l multiplied by 0,6337 for mineral oils referred to in § 45 (1) (b) of the Excise Tax Act,
2. in the amount of CZK 10,95 / l after the exclusion of part of the tax rate corresponding to the incorporated biofuel of CZK 0,767 / l multiplied by the coefficient 0,6815 for mineral oils referred to in § 45 (2) (j) of the Excise Tax Act.
7,00 = the value of the refund corresponding to the tax rate of CZK 8,515 / l after the exclusion of part of the tax rate of 0,85 CZK / l, multiplied by 0,9132 for mineral oils referred to in § 45 (2) (c) of the Excise Tax Act.
9,50 = value of tax refund corresponding to the tax rate
1. in the amount of CZK 10,95 / l multiplied by 0,8675 for mineral oils referred to in § 45 (1) (b) of the Excise Tax Act,
2. in the amount of CZK 10,95 / l after the exclusion of part of the tax rate corresponding to the incorporated biofuel of CZK 0,767 / l multiplied by the coefficient 0,9329 for mineral oils referred to in § 45 (2) (j) of the Excise Tax Act.
Příloha č. 2
Annex No 2 to Decree No 176 / 2017 Coll.
Table of coefficients for conversion of livestock into livestock units
| Druh a kategorie hospodářských zvířat | Koeficienty pro přepočet na velké dobytčí jednotky |
|---|---|
| skot ve věku nad 2 roky | 1 |
| skot ve věku nad 6 měsíců do 2 let včetně | 0,6 |
| skot ve věku do 6 měsíců včetně | 0,4 |
| ovce a kozy ve věku nad 1 rok | 0,15 |
| koně ve věku nad 6 měsíců | 1 |
| koně ve věku do 6 měsíců včetně | 0,4 |
| prasnice | 0,5 |
| ostatní prasata | 0,3 |
| nosnice | 0,014 |
| ostatní drůbež | 0,03 |
| běžci | 0,3 |
Notes:
1 year means 365 days.
1 month means 30 days.
The age of the animals shall be calculated from the day following their birth.
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Regulation Information
| Citation | Decree No. 176 / 2017 Coll., on the method of calculation of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production and in forest management |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.06.2017 |
|---|---|
| Effective from | 01.07.2017 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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