Decree No. 202 / 2014 Coll.
Order 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 in which documents and records relating thereto are kept
Valid
Order
Effective from 01.10.2014
202
DECLARATION
of 17 September 2014
on the method of calculating 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 in which documents and records relating thereto are kept
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 (13):
Method of calculating entitlement to refund of mineral oil tax
The entitlement to refund of mineral oil tax shall be calculated by the following formula:
(c) for mineral oils referred to in § 45 (1) (b) of the Excise Tax Act
A = B x 4.38,
where
A = right to refund,
B = the quantity of mineral oils in litres which are proven to be consumed during the tax period for agricultural primary production,
4,38 = amount of refund corresponding to the tax rate for these mineral oils of CZK 10,95 / l multiplied by 0,4,
(d) for mineral oils referred to in § 45 (2) (j) of the Excise Tax Act
A = B x 4.38,
where
A = right to refund,
B = the quantity of mineral oils in litres which are proven to be consumed during the tax period for agricultural primary production,
4,38 = the amount of the refund corresponding to the tax rate for these mineral oils 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,
(e) for mineral oils referred to in § 45 (2) (c) of the Excise Tax Act
A = B x 4.38,
where
A = right to refund,
B = the quantity of mineral oils in litres which are proven to be consumed during the tax period for agricultural primary production,
4,38 = the amount of the refund corresponding to the tax rate for these mineral oils of CZK 9,265 / l after the exclusion of part of the tax rate attributable to the mixed biofuel of CZK 1,6 / l multiplied by the coefficient 0,5714,
Method and conditions for the keeping of documents and records relating to mineral oils
(1) The registration of the actual consumption of mineral oils by the tax authority of the refund of mineral oil tax contains data on the actual consumption of mineral oils in agricultural primary production.
(2) The consumption of mineral oils used in agricultural primary production is demonstrated by accounting documents under the Accounting Act.
(3) The record of actual consumption of mineral oils shall show the quantity of mineral oils consumed, the place of consumption and the type of work carried out. For the tax period, the summary for each mineral oil consumed referred to in § 45 (1) (b), § 45 (2) (c) or (j) of the Excise Tax Act shall be entered in the register.
(4) Sales documents and internal documents proving entitlement to refund of mineral oil tax shall be kept in concurrence and their copies shall be attached to the tax return.
Efficacy
This decree shall take effect on the first day of the calendar month following its publication.
Minister:
Ing. Jurečka v. r.
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Regulation Information
| Citation | Decree No. 202 / 2014 Coll., on the method of calculating 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 document management and registration associated with them |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.09.2014 |
|---|---|
| Effective from | 01.10.2014 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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