Decree No. 177 / 1999 Coll.
Decree of the Ministry of Finance amending Decree No. 323 / 1997 Coll., laying down the method of calculating the claim for refund of excise duty paid at the prices of certain petroleum fuels and lubricants and the details of keeping records of the purchase and consumption of such fuels and lubricants
Valid
Order
Effective from 12.08.1999
Text versions:
12.08.1999
177
DECLARATION
Ministry of Finance
of 30 July 1999
amending Decree No. 323 / 1997 of the Ministry of Finance Coll., laying down the method of calculating the right to refund of excise duty paid at the prices of certain petroleum fuels and lubricants and the details of keeping records of the purchase and consumption of such fuels and lubricants
The Ministry of Finance provides pursuant to § 12d of Act No. 587 / 1992 Coll., on Consumer Taxes, as amended by Act No. 303 / 1997 Coll.:
Decree No. 323 / 1997 Coll., establishing the method of calculating the right to refund of excise duty paid at the prices of certain hydrocarbon fuels and lubricants and the details of keeping records of the purchase and consumption of such fuels and lubricants, is amended as follows:
1. In Section 1, "tonnes' is replaced by" 1000 litres'.
2. Article 2 shall be deleted;
Transitional provisions
1. Where the taxpayer claims a refund of excise duty paid at the prices of certain petroleum fuels and lubricants (hereinafter referred to as fuel oil) for the tax period up to 30 June 1999, he shall enter in columns 3 and 4 of the tax return the data in accordance with the legislation in force until 30 June 1999, i.e. showing the consumption of fuel oil in tonnes and using the tax rate of CZK 8 700 per tonne. This applies both to tax returns of ordinary (even late) and additional ones.
2. In the same way as in point 1, the taxpayer who bought the fuel oil at a price containing excise duty of up to 30 June 1999 and uses this fuel oil for heat production after that date.
This decree shall take effect on the day of its publication.
Minister:
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Regulation Information
| Citation | Decree No. 177 / 1999 Coll., amending Decree No. 323 / 1997 Coll., laying down the method of calculation of the right to refund of excise duty paid in the prices of certain hydrocarbon fuels and lubricants and the details of keeping records on the purchase and consumption of such fuels and lubricants |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.08.1999 |
|---|---|
| Effective from | 12.08.1999 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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