Decree No 359 / 2023 Coll.
Decree amending Decree No. 458 / 2020 Coll., on certain form submissions in the field of competence of the customs authorities of the Czech Republic, as amended
Valid
Effective from 01.01.2024
Text versions:
01.01.2024
15.12.2023
359
DECLARATION
of 6 December 2023
amending Decree No. 458 / 2020 Coll., on certain form submissions in the field of competence of the customs authorities of the Czech Republic, as amended
The Ministry of Finance sets out, pursuant to § 72 paragraphs 4 and 5 of Act No. 280 / 2009 Coll., Tax Code, as amended by Act No. 283 / 2020 Coll.:
Decree No. 458 / 2020 Coll., on certain form submissions in the field of competence of the customs authorities of the Czech Republic, as amended by Decree No. 437 / 2021 Coll. and Decree No. 312 / 2022 Coll., is amended as follows:
1. in Article 2 (1) (c), the words "or from heated tobacco products' are replaced by the words", from heated tobacco products, from other tobacco products or from products related to tobacco products';
2. in Article 2 (1), point (f) is deleted;
Points (g) to (x) shall be renumbered as points (f) to (w).
3. Annexes 1 to 3 shall read as follows:
"Annex No 1 to Decree No 458 / 2020 Coll.
Příloha č. 2
Annex No 2 to Decree No 458 / 2020 Coll.
Příloha č. 3
Annex No 3 to Decree No 458 / 2020 Coll.
"
4. Annex 5 shall read as follows:
"Annex No 5 to Decree No 458 / 2020 Coll.
"
5. Annex 6 shall be deleted;
6. Annexes 7 to 11 shall read:
"Annex No 7 to Decree No 458 / 2020 Coll.
Příloha č. 8
Annex No 8 to Decree No 458 / 2020 Coll.
Příloha č. 9
Annex No 9 to Decree No 458 / 2020 Coll.
Příloha č. 10
Annex No 10 to Decree No 458 / 2020 Coll.
Příloha č. 11
Annex No 11 to Decree No 458 / 2020 Coll.
"
Transitional provision
For tax claims for the tax period or part thereof which began before the date of entry into force of this decree, Decree No. 458 / 2020 Coll., as effective before the date of entry into force of this decree, shall apply.
Efficacy
This Decree shall take effect on 1 January 2024.
Minister of Finance:
Ing. Stanjura v. r.
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Regulation Information
| Citation | Decree No. 359 / 2023 Coll., amending Decree No. 458 / 2020 Coll., on certain form submissions in the field of competence of the customs authorities of the Czech Republic, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.12.2023 |
|---|---|
| Effective from | 01.01.2024 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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