Decree of the Ministry of Finance No. 323 / 1997 Coll.
Decree of the Ministry of Finance laying down the method of calculating the right to refund of excise duty paid at the prices of certain hydrocarbon fuels and lubricants and details of keeping records of the purchase and consumption of such fuels and lubricants
Valid
Order
Effective from 01.01.1998
323
DECLARATION
Ministry of Finance
of 11 December 1997
laying down the method for calculating the entitlement 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 the Act of the Czech National Council No. 587 / 1992 Coll., on excise duties, as amended by Act No. 303 / 1997 Coll., (hereinafter referred to as "the Act"):
Method of calculating entitlement to excise duty refund
The right to refund of excise duty ("the tax ') paid in the prices of fuel oils light and very light, blends of fuels and lubricants, oil distillates from primary distillation or cracking of petroleum raw materials or modified petroleum products (with the exception of gas) obtained as a by-product of the extraction of natural gas or oil (" fuel oils') used for the production of heat regardless of the mode of consumption of heat is applied in the tax return (Section 12c (5) of the Act) by multiplying the rate of tax by the quantities of fuel oils which are proven to be used for the production of heat for the tax period (Section 12c (5) in 1 000 litres.
Record keeping of the purchase and consumption of heating oils
The tax payer (Section 12c (4) of the Act) shall provide information on the quantity of fuel oils purchased and the daily consumption of heating oils for heat production. Data on the consumption of heating oils shall be kept separately for each heating installation in which heating oils are consumed. The purchase data shall be recorded on a case-by-case basis. The tax return shall be accompanied by copies of the purchase documents, the indication of which shall show that they are copies of the documents. Copies of the purchase documents shall bear the signature of the person responsible for the removal of heating oils on the payer's side.
In the case where the taxpayer uses the fuel oil for the production of heat which he himself has produced, the register which the taxpayer has shown to be entitled to refund shall contain only data on the daily consumption of heating oils for heat production. Data on the consumption of heating oils shall be kept separately for each heating plant in which heating oils are consumed and shall be recorded on a case-by-case basis. The tax return shall be accompanied by copies of the internal documents, the indication of which shall show that they are copies of the documents.
Repeal and final provision
The Order of the Ministry of Finance No. 170 / 1996 Coll., setting out the detailed conditions for reimbursement of excise duty paid at the prices of certain hydrocarbon fuels and lubricants, including the particulars of the proof of purchase and the details of the record of the purchase and consumption of such fuels and lubricants, is hereby repealed.
This Decree shall take effect on 1 January 1998.
Minister:
Ing. Pilip v. r.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 323 / 1997 Coll., establishing 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 |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.1997 |
|---|---|
| Effective from | 01.01.1998 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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