Decree No. 312 / 2022 Coll.
Ordinance amending certain regulations on forms for tax administration for the year 2023
Valid
Order
Effective from 01.01.2023
312
DECLARATION
of 6 October 2022
amending certain regulations on forms for tax administration for 2023
The Ministry of Finance sets out, pursuant to § 72 paragraphs 4 and 5 of Act No. 280 / 2009 Coll., the Tax Code, as amended by Act No. 283 / 2020 Coll., and pursuant to § 70 paragraph 1 (a) of Act No. 242 / 2016 Coll., the Customs Act:
Amendment of the Order implementing certain provisions of the Customs Act
Decree No. 245 / 2016 Coll., implementing certain provisions of the Customs Act, as amended by Decree No. 106 / 2019 Coll., Decree No. 324 / 2019 Coll., Decree No. 610 / 2020 Coll. and Decree No. 358 / 2021 Coll., are amended as follows:
1. the introductory phrase shall be:
"The Ministry of Finance shall determine, pursuant to Article 70 (1) of Act No. 242 / 2016 Coll., the Customs Act, as amended by Act No. 609 / 2020 Coll. and Act No. 355 / 2021 Coll., and § 72 (4) and (5) of Act No. 280 / 2009 Coll., the Tax Code, as amended by Act No. 283 / 2020 Coll.: '.
2. In footnote 1, the sentence "Regulation (EC) No 471 / 2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with third countries and repealing Council Regulation (EC) No 1172 / 95 'is replaced by the words" Regulation (EU) 2019 / 2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics and repealing 10 legal acts in the field of business statistics. Commission Implementing Regulation (EU) 2020 / 1197 of 30 July 2020 laying down technical specifications and adaptations pursuant to Regulation (EU) 2019 / 2152 of the European Parliament and of the Council on European business statistics and repealing 10 legal acts in the field of business statistics.';
3. In Annex No 1, Part III, point A., the row with the additional code R008 is deleted.
4. In Annex No 1, Part III, point A., for additional code R017, the word "law 'is replaced by" to the law'.
5. In Annex No 1, Part IV, the row with code 95ZP and the row with code 9N01 are deleted.
6. In Annex 1, Part V the row with code 06B is deleted.
7. In Annex 1, Part In code 08B, "replacement products' is replaced by" replacement products'.
8. In Annex 1, Part V the row with code 07C is deleted.
9. In Annex No 1, Part V, for code 11C and code 12C, the text "(c) 'is replaced by" (b)'.
10. In Annex 1, Part In code 16C, the text "54NR1186 'is replaced by" 54 NR1186'.
11. In Annex 1, Part In code 39C, "§ 71f 'is replaced by" § 71 (2) (j) (6)'.
12. In Annex 1, Part In code 01F, the word "import 'is deleted.
13. In Annex No 1, Part V, for code 01F, code 02F, code 03F and code 070, the number "5 'is replaced by" 6'.
14. In Annex No 1, Part V, for 21F and 22F, the text "(f) 'is replaced by" (e)'.
15. In Annex No 1, Part V, for code 0M0, "6 'is replaced by" 7'.
16. In Annex No 1, Part V, for code 0N0, the text "(g) 'is replaced by" (f)' and the words "and electricity imports' are replaced by the words" electricity, heat or cold '.
17. In Annex 1, Part In code 0Z0, "4 'is replaced by" 5'.
18. In Annex No 1, Part V, for code 3F3, 3G3 and 3H4, the word "complete 'is deleted.
19. In Annex No 1, Part V, the following code 3F4 is inserted after code 3F3:
"
| 3F4 | Vyjadřuje nárok na osvobození od cla při propuštění zboží do volného oběhu podle § 38 celního zákona (osvobození vybraného zboží); současně vyjadřuje nárok na osvobození od SPD dle § 11 odst. 1 písm. f) zákona o SPD a od DPH dle § 71 odst. 4 písm. a) zákona o DPH. | 0 |
"
20. In Annex No 1, Part V, the following code 3G4 is inserted after code 3G3:
"
| 3G4 | Vyjadřuje nárok na osvobození od cla při propuštění zboží do volného oběhu podle § 38 celního zákona (osvobození vybraného zboží); současně vyjadřuje nárok na osvobození od SPD dle § 11 odst. 1 písm. g) zákona o SPD a od DPH dle § 71 odst. 4 písm. c) zákona o DPH. | 0 |
"
21. In Annex No 1, Part V, for code 3J4, the word "complete 'and the words" entitlement to exemption at the same time' are deleted.
22. Annex 12 reads as follows:
"Annex No 12 to Decree No 245 / 2016 Coll.
NOTIFICATION OF CHANGE OF SPECIFIC DATA
Reporting agents to report statistics on intra-Union trade in goods
In the form in Part I, identify the reporting agent and fill in only the data you want to change
"
EFFECTIVE
This Decree shall take effect on 1 January 2023.
Minister of Finance:
Ing. Stanjura v. r.
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Regulation Information
| Citation | Decree No. 312 / 2022 Coll., amending certain regulations on forms for tax administration for 2023 |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 24.10.2022 |
|---|---|
| Effective from | 01.01.2023 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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