Government Decree No. 36 / 2023 Coll.
Government Regulation on the format and format of the form for the excess income levy and on the verification of the data reported in the overincome levy bill
Valid
Effective from 11.02.2023
36
GOVERNMENT REGULATION
of 1 February 2023
on the format and format of the form submission for the excess income payment and on the verification of the data provided in the excessive income statement
The Government orders pursuant to Sections 95j (2) and 95k (4) of Act No. 458 / 2000 Coll., on the Terms and Conditions of Business and on the Enforcement of Government Administration in the Energy Sector and on the Amendment of Certain Laws (Energy Act), as amended by Act No. 365 / 2022 Coll.:
Subject matter
This Regulation lays down:
(a) the format and format of the form submission for reporting the advance payment and billing of the excess income payment;
(b) the range of data reported in the accounting of the excess income levy for the second period of the levy for which it is verified that they are correct and complete and the extent of their verification.
Model forms
(1) The model of the advance declaration for the second payment period and the accounting of the excess income levy for the first payment period is set out in Annex 1 to this Regulation.
(2) The model for the accounting of the excess income levy for the second period of the levy is set out in Annex 2 to this Regulation.
Format of form submission
Form submission can be submitted electronically only in XML format.
Heading of verified data
The auditor shall verify the correctness and completeness of the data provided by the excess income levy payee in the accounting of the excess income levy for the second payment period in Section G.
Scope of data verification
(1) The auditor shall verify the accuracy and completeness of the data referred to in Article 3a to the extent of the examination providing a limited assurance of the subject matter of the verification in accordance with the international auditing standard governing verification contracts, which are neither an audit nor an examination of historical financial information1).
(2) The auditor shall confirm the accuracy and completeness of the data referred to in paragraph 1 in the verification report.
(3) In order to verify the correctness and completeness of the data referred to in Section 3a, the auditor shall use for the planning and execution of the verification contract the materiality (materiality) of 3% of the market income of the taxpayer's excess income payment provided for in the accounting of the excess income levy for the second period of the levy in Section G.
Common provision
The Energy Regulatory Authority shall publish the format of the form submission for the reporting of the advance payment on the levy and for the accounting of the excess revenue payment on its website in a manner that allows the completion and submission of the advance declaration on the levy and the billing of the levy electronically in a given structure and format.
Efficacy
This Regulation shall enter into force on the day following that of its publication.
Prime Minister:
Prof. PhDr. Fiala, Ph.D., LL.M., v. r.
Minister for Industry and Trade:
Ing. Síkela v. r.
Příloha č. 1
Annex No. 1 to Government Decree No. 36 / 2023 Coll.
Model for reporting advance payment and accounting for excess income
Příloha č. 2
Annex No 2
1) International standard for verification contracts ISAE 3000 - Verification contracts which are neither an audit nor an examination of historical financial information.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Government Decree No. 36 / 2023 Coll., on the format and format of the form for the excess income levy and on the verification of the data contained in the excessive revenue bill |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 10.02.2023 |
|---|---|
| Effective from | 11.02.2023 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0